Mike Rufkahr Email & Phone Number

My practice focuses on the tax aspects of financial instruments, structured finance and investment vehicles, particularly with respect to real estate finance and mortgage and asset-backed securitizations.I have advised sponsors, issuers, credit enhancers and underwriters on the issuance of nearly $1 trillion in mortgage-backed securities issued by real estate mortgage investment conduits (REMICs) and grantor trusts. Since 1997, I have served as principal outside securitization tax counsel to Fannie Mae in over 1,400 residential mortgage securitizations and mortgage-backed security stripping transactions using REMIC and fixed investment trust structures. I regularly advise investment funds with respect to mortgage-backed security investments, and borrowers, lenders and master and special servicers with respect to loan administration and debt modification tax issues. I am also experienced in matters pertaining to private and publicly traded real estate investment trusts (REITs).I also advise sponsors, issuers, investors and underwriters with respect to domestic and off-shore collateralized debt obligation (CDO) and collateralized loan obligation (CLO) structures, distressed asset investments, workouts and modifications. And I have extensive experience in asset-backed securitizations of auto receivables, credit card receivables, life settlement contracts and structured settlements. I regularly advise issuers, investors and underwriters with respect to taxation of financial instruments and debt/equity tax classification issues.I have also represented clients in tax litigation issues, and have litigated matters before the U.S. Supreme Court.

Listed skills include Structured Finance, Tax, Tax Law, International Tax, and 2 others.