David Friedline, a partner in Deloitte's New York office and leader of the Real Estate Tax practice, has over 25 years of real estate industry experience. David has also served as a senior tax counsel and regional tax director of the London and Stamford offices of GE Capital Real Estate.
David has vast experience advising clients on the U.S. tax aspects of a wide array of domestic and cross-border real estate matters, including REITs (equity and mortgage), partnerships and joint ventures, M&A transactions, capital raising and fund-formation, debt-workouts and purchases of NPL portfolios, and real estate securitizations. He has significant experience with all property types, including hospitality, healthcare, railroad, military housing, cell towers, power plants, and infrastructure. He is also adept at advising foreign investors and sovereigns on inbound U.S. taxation issues and FIRPTA, and U.S. investors on a variety of outbound taxation matters.
David is very active in the Real Estate Committee of the American Bar Associations Tax Section, and is the chair of the subcommittee on Cancellation of Debt, and in the Tax Policy Advisory Committee of Real Estate Roundtable. David also is a member of the AICPAs Tax Section and is a frequent speaker and author on a variety of real estate and international tax topics.