FacultyFaculty/Author Profile
Andrea Macintosh Whiteway

Andrea Macintosh Whiteway

McDermott Will & Emery LLP

Washington, DC, USA


Andrea Macintosh Whiteway is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm's Washington, D.C., office. She is the head of the Firm's Pass-Throughs practice.

She has substantial experience in sophisticated tax planning involving the use of partnerships, including in the dispositions and acquisitions of real estate and operating businesses, complex partnership transactions, real estate investment trust (REIT) tax status and tax structured dispositions of real estate involving REITs, corporate acquisitions and mergers, corporations and structuring private REITs. She has extensive experience advising clients on bankruptcy related tax issues, workouts and restructurings.  Andrea also advises on forward and reverse like-kind exchanges and exchanges of tenancy in common interests in real estate.

Andrea has been recognized by Chambers USA and has been listed in the 2008 to 2012 editions of The Best Lawyers in America in the area of tax law. She has also been selected as a fellow of the American College of Tax Counsel. She is ranked by The Legal 500 United States as a leader in her field and has been recognized in Super Lawyers. Andrea is AV rated by Martindale-Hubbell and has the highest rating by AVVO, an independent lawyer rating service.

Andrea has the honor of being the first woman to serve as chair of the Real Estate Committee of the American Bar Association Section of Taxation. She is current Vice Chair of the Federal Taxation of Real Estate committee of the American Bar Association Section of Real Property, Trust and Estate Law. She is also a former member of the steering committee of the District of Columbia Bar Section of Taxation and a past Chair of its Pass-throughs and Real Estate Committee. Andrea is an active member of Urban Land Institute and serves on its Small Scale Development Council. She also serves on the Tax Policy Advisory Committee of the Real Estate Roundtable and is a member of the National Association of Real Estate Investment Trusts.

Andrea is the author of approximately 100 professional articles and has delivered more than 100 lectures on tax topics at conferences across the United States, including at the Tax Executives Institute, NYU Federal Tax Institute, Texas Federal Tax Institute, Tulane Tax Institute, ABA Tax Section Meetings, AICPA Conferences, ALI-ABA and Practising Law Institute seminars, University of Texas School of Law Tax Conference, Federal Bar Association and District of Columbia Bar Association programs.

Andrea was recognized as one of Maryland's Top 100 Women for 2007 by The Daily Record which presents this award to "high-achieving Maryland women who are making an impact through their leadership, community service and mentoring." In addition, she is the executive director of the Washington, D.C., Center for Public Interest Tax Law, a nonprofit corporation that provides pro bono representation to low-income taxpayers before the U.S. Tax Court. She has also chaired committees of the Junior League of Washington.

Andrea is admitted to practice in the District of Columbia and Maryland.
Andrea Macintosh Whiteway is associated with the following items:
Treatise Chapters  Treatise Chapters The Impact of a Capital Account Deficit Restoration Obligation on a Partner's At-Risk Amount and Share of Liabilities: Hubert Enterprises, Inc. v. Commissioner - Corporate Tax Practice Series , Wednesday, March 23, 2011
Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner's At-Risk Amount - Corporate Tax Practice Series , Wednesday, March 23, 2011
Tax Court Respects Partnership's Property Distribution: Countryside Limited Partnership v. Commissioner - Corporate Tax Practice Series , Wednesday, March 23, 2011
New Proposed Regulations on Disguised Sales of Partnership Interests - Corporate Tax Practice Series , Wednesday, March 23, 2011
New Legislation Tightens Partnership Tax Rules - Corporate Tax Practice Series , Wednesday, March 23, 2011
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark; And Chapter 82A: Tax Court Goes Overboard in Canal - Corporate Tax Practice Series , Wednesday, March 23, 2011
Managing Liability Allocations in Partnerships and Limited Liability Companies - Corporate Tax Practice Series , Wednesday, March 23, 2011
Proposed Regulations on Partnership Equity for Services Create Problems and Opportunities - Corporate Tax Practice Series , Wednesday, March 23, 2011
Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue - Corporate Tax Practice Series , Wednesday, March 23, 2011
Creative Transactional Planning Using the Partnership Merger and Division Regulations - Corporate Tax Practice Series , Wednesday, March 23, 2011
Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss - Corporate Tax Practice Series , Wednesday, March 23, 2011
Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships - Corporate Tax Practice Series , Wednesday, March 23, 2011
CHB Chapters  CHB Chapters Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Rev. Proc. 2009-37 Allows Flexibility for Partnerships Electing New C.O.D. Income Deferral - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Recourse or Nonrecourse: Liability Treatment for COD, Other Purposes - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Condominium Developers Can Avoid the Long-Term Contract Rules While Waiting for Code Sec. 460 Regulations - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Proposed Regulations on Allocating Partnership Liabilities to Owners of Disregarded Entities - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
New Ruling on Like-Kind Exchanges of Leveraged Property Solves Problems and Creates Opportunities - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Partnership Mergers, the Anti-Mixing Bowl Rules and Rev. Rul. 2004-43: How Could the Service Be So Wrong? - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
The Impact of a Capital Account Deficit Restoration Obligation on a Partner's At-Risk Amount and Share of Liabilities: Hubert Enterprises, Inc. v. Commissioner - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
IRS Stretches to Help a Taxpayer in New Disguised Sale Private Letter Ruling - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Tax Issues in Defeasing a Conduit Loan, Including in a Like-Kind Exchange - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Tax Planning for the Sale or Other Disposition of Overencumbered Real Estate - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Take the Money and Run: Extracting Equity on a Tax-Free Basis - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Proposed Regulations on Partnership Interests Issued for Services Create Problems and Opportunities - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Rev. Rul. 99-43: When to Hold'em, When to Fold'em, and When to Book-Down - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner's at-Risk Amount - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Handling UPREIT and DownREIT Transactions: Latest Techniques and Issues - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Jobs Act Tightens Partnership Tax Rules - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
A Section 754 Paradox: Basis Step-Up Triggers Gain Recognition in UPREIT and Other Partnership Contribution Transactions - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
New Proposed Regulations on Mergers Involving Disregarded Entities - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Final Partnership Liability Regulations Target "Son of Boss" Abuse but Sweep More Broadly - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
New Ruling on Allocating Partnership Liabilities Disregards Technicalities to Absolve Taxpayer of Gain - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Exploring the Outer Limits of Section 704(c)(1)(A) - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
New Regulations Regarding Assumption of Partnership Liabilities - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Tax Court Respects Partnership's Property Distribution: Countryside Limited Partnership v. Commissioner - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Creative Transactional Planning Using the Partnership Merger and Division Regulations - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Disguised Sales of Partnership Interests: An Analysis of the Proposed Regulations - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Protecting OP Unitholders in REIT Going Private Transactions - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Working with the Partnership Liability Allocation Rules: Guarantees, DROs and More - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Recent Developments Regarding Disguised Sales of Partnership Interests - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Tax Court Goes Overboard in Canal - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Protecting OP Unitholders in REIT Going Private Transactions - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
A Section 754 Paradox: Basis Step-Up Triggers Gain Recognition in UpREIT and Other Partnership Contribution Transactions - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Tax Issues in Defeasing a Conduit Loan, Including in a Like-Kind Exchange - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
New Ruling on Allocating Partnership Liabilities Disregards Technicalities to Absolve Taxpayer of Gain - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Creative Transactional Planning Using the Partnership Merger and Division Regulations - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Take the Money and Run: Extracting Equity on a Tax-Free Basis - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Working with the Partnership Liability Allocation Rules: Guarantees, DROs and More - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Rev. Rul. 99-43: When to Hold'em, When to Fold'em, and When to Book-Down - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Final Partnership Debt-For-Equity Regs Deny Creditors' Losses - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Rev. Proc. 2009-37 Allows Flexibility for Partnerships Electing New C.O.D. Income Deferral - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Proposed Regulations on Allocating Partnership Liabilities to Owners of Disregarded Entities - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Tax Court Respects Partnership's Property Distribution: Countryside Limited Partnership v. Commissioner - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
IRS Stretches to Help a Taxpayer in New Disguised Sale Private Letter Ruling - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
New Proposed Regulations on Mergers Involving Disregarded Entities - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Tax Court Goes Overboard in Canal - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Creditors Beware: Proposed Partnership Debt-For-Equity Regulations Deny Your Tax Loss - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Final Partnership Liability Regulations Target "Son of Boss" Abuse But Sweep More Broadly - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Opportunities and Pitfalls for the Property Owner in Transactions with a REIT - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
New Ruling on Like-Kind Exchanges of Leveraged Property Solves Problems and Creates Opportunities - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Exploring the Outer Limits of Section 704(c)(1)(A) - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Revenue Ruling 2012-14: The IRS Lends a Helping Hand to Insolvent Partners - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Recourse or Nonrecourse: Liability Treatment for COD, Other Purposes - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
JOBS Act Tightens Partnership Tax Rules - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Disguised Sales of Partnership Interests: An Analysis of the Proposed Regulations - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Proposed Regulations on Partnership Interests Issued for Services Create Problems and Opportunities - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Condominium Developers Can Avoid the Long-Term Contract Rules While Waiting for Code Sec. 460 Regulations - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
New Regulations Regarding Assumption of Partnership Liabilities - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Partnership Mergers, the Anti-Mixing Bowl Rules and Rev. Rul. 2004-43: How Could the Service Be So Wrong? - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Recent Developments Regarding Disguised Sales of Partnership Interests - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Tax Planning for the Sale or Other Disposition of Overencumbered Real Estate - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner's At-Risk Amount - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
The Impact of a Capital Account Deficit Restoration Obligation on a Partner's At-Risk Amount and Share of Liabilities: Hubert Enterprises, Inc. v. Commissioner - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Making Section 704(c) Work for You (PowerPoint Slides) - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Creative Transactional Planning Using the Partnership Merger and Division Regulations - Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 , Tuesday, April 30, 2013
Implications of Section 704(C) in Negotiating Partnership Agreements - Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 , Tuesday, April 30, 2013
Tax Court Goes Overboard in Canal - Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 , Tuesday, April 30, 2013
Implications of Section 704(C) for Negotiating a Partnership Agreement (PowerPoint Slides) - Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 , Tuesday, April 30, 2013
Implications of Canal Corporation for Structuring Partnership Transactions - Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 , Tuesday, April 30, 2013
Web Segment  Web Segment Sophisticated Partnership Structures and Issues - Moving Property to and from Partnerships - Real Estate Tax Forum 2013 (15th Annual) , Friday, February 15, 2013
Transcripts  Transcripts Sophisticated Partnership Structures and Issues - Moving Property to and from Partnerships - Sophisticated Partnership Structures and Issues - Moving Property to and from Partnerships , Friday, February 15, 2013
MP3 Audio  MP3 Audio 15th Annual Real Estate Tax Forum: Sophisticated Partnership Structures and Issues - Moving Property to and from Partnerships - Sophisticated Partnership Structures and Issues - Moving Property to and from Partnerships , Wednesday, February 20, 2013
MP4 - Mobile Video Seg  MP4 - Mobile Video Seg 15th Annual Real Estate Tax Forum: Sophisticated Partnership Structures and Issues - Moving Property to and from Partnerships - Sophisticated Partnership Structures and Issues - Moving Property to and from Partnerships , Wednesday, February 20, 2013
On-Demand Web Programs  On-Demand Web Programs Real Estate Tax Forum 2013 (15th Annual) , Thursday, February 21, 2013 , New York, NY
Live Seminar  Live Seminar Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 , Tuesday, May 21, 2013 , New York, NY
Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 , Tuesday, June 11, 2013 , San Francisco, CA
Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2012 , Tuesday, May 22, 2012 , New York, NY
Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2012 , Wednesday, June 13, 2012 , San Francisco, CA
Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2012 , Wednesday, December 05, 2012 , Los Angeles, CA
Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013 , New York, NY
Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 , Tuesday, April 30, 2013 , Chicago, IL
Live Webcast  Live Webcast Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 , Tuesday, May 21, 2013 , New York, NY
Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 , Tuesday, June 11, 2013 , San Francisco, CA
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