Adam Handler specializes in structuring complex business transactions, including partnerships and joint ventures, REITs, mergers and acquisitions, in-bound and out-bound investments and like-kind exchanges. While he specializes structuring transactions involving real estate and real estate companies, during his over 29 year career he has advised on a wide variety of transactions in different industries, including a number of significant transactions for opportunity funds, REITs, and companies in the real estate, timber, telecommunications, hospitality and leisure, energy and utility, and technology industries.
Adam is a principal with PricewaterhouseCoopers’ National Tax Services and is located in the Los Angeles office. He is a member of the National Tax Services' Transactions and Federal Tax Services Groups where his designated areas of specialties are partnerships and joint ventures, REITs, like-kind exchanges and real estate transactions.
Prior to joining the firm, Adam was a tax partner with the Los Angeles office of the international law firm now known as Sidley Austin LLP. Prior to joining Sidley, Adam was an Attorney-Advisor with the U.S. Treasury Department’s Office of Tax Policy where his responsibilities included drafting legislation, regulations and rulings involving like-kind exchanges, bankruptcy and insolvency tax issues and reform of the tax penalty system. He is a past chair of the American Bar Association Tax Section’s Committee on Sales, Exchanges & Basis (and former vice-chair of the Committee and chair of its Subcommittee on Like-Kind Exchanges), a member of the Government Relations Committee of the National Association of Real Estate Investment Trusts and is a frequent speaker and writer on like-kind exchanges, partnerships and joint ventures, REITs and other tax topics.
Education. Adam received a B.S. with distinction in chemistry from Yale University in 1981 where he was graduated Summa cum Laude and a J.D. from Stanford Law School in 1984. He is a member of Phi Beta Kappa.
Publications. Adam’s publications include “What Were You Thinking? Intent Drives Taxability of Exchanges of Houses” in NYU 71st Institute on Federal Taxation, "The Trouble with Troubled Partnerships" in the 2011 issue of Major Tax Planning; "How to be Creative in Solving Legal Problems" in the September 1, 2011 edition of the Los Angeles Daily Journal; "Exchanges and Partnerships" in NYU 69th Institute on Federal Taxation, "Infrastructure Investment Trusts: A Proposal for Attracting Capital" in the March 2, 2009 issue of Tax Notes; “Hot Like-Kind Exchange Issues” in the 2005 issue of Major Tax Planning; “Foreign Equity Investment in Real Estate Investment Trusts” in the March 1999 issue of International Legal Strategy (Japanese); “Planning for Taxable Acquisitions Involving Real Estate Investment Trusts” in the July 1997 issue of The Journal of Taxation; “Section 108(c), the OID Rules and Other Tricks and Traps of Real Estate Workouts” in the 1995 issue of Major Tax Planning; “Empowerment Zones and Other Business Incentives May Provide Only Limited Benefits” in the November 1993 issue of The Journal of Taxation; “Proposed Regulations Coordinate Deferred Exchange and Installment Sale Rules” in the July 1993 issue of The Journal of Taxation; and “Final Regulations on Deferred Like-Kind Exchanges Provide Additional Clarifications” in the July 1991 issue of The Journal of Taxation.
Telephone: (213) 356-6499 Email: email@example.com