FacultyFaculty/Author Profile

Jon G. Finkelstein

McDermott Will & Emery LLP

Washington, DC, USA


Jon Finkelstein is a partner in the law firm of McDermott Will & Emery LLP and is based in the Washington, D.C., office. He focuses his practice on providing tax planning advice to partnerships, limited liability companies and corporations. Jon has particular expertise in structuring complex joint ventures, restructurings, acquisitions, and dispositions involving operating businesses and real estate assets. He also regularly advises clients on Internal Revenue Service and state audit examinations involving joint venture, partnership and limited liability company structures. 

Jon is a vice chair of the Real Estate Committee of the American Bar Association Section of Taxation. He also serves on the Tax Policy Advisory Committee of the Real Estate Roundtable. 

Jon has authored more than 30 professional articles and is a frequent lecturer at tax conferences across the United States. He was recognized in The Legal 500 United States as a leader in his field.

Jon is admitted to practice in the District of Columbia and New York.

Education
 University of Minnesota Law School, J.D. (magna cum laude), 1999
 Columbia University, B.A., 1995
Jon G. Finkelstein is associated with the following items:
Treatise Chapters  Treatise Chapters New COD Income Deferral Guidance Allows Flexibility for Partnership - Partnership Tax Practice Series , Friday, September 24, 2010
Tax Court Goes Overboard in Canal - Partnership Tax Practice Series , Friday, September 24, 2010
Tax Court Respects Partnership’s Property Distribution: Countryside Limited Partnership v. Commissioner - Partnership Tax Practice Series , Friday, September 24, 2010
Developments in Partnership and Real Estate Taxation in 2010 - Partnership Tax Practice Series , Friday, September 24, 2010
Guarantees, DROs, and CCOs: Getting Partnership Liability Allocations Right - Partnership Tax Practice Series , Friday, September 24, 2010
Recourse or Nonrecourse: Liability Treatment for COD, Other Purposes - Partnership Tax Practice Series , Friday, September 24, 2010
Significant Developments in Partnership Taxation 2008-2009 - Partnership Tax Practice Series , Friday, September 24, 2010
Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions And Complexities Continue - Partnership Tax Practice Series , Friday, September 24, 2010
Significant Developments in Partnership Taxation 2004-2005 - Partnership Tax Practice Series , Friday, September 24, 2010
Take the Money and Run: Extracting Equity on a Tax-Free Basis - Partnership Tax Practice Series , Friday, September 24, 2010
Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively - Partnership Tax Practice Series , Friday, September 24, 2010
Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner’s At-Risk Amount - Partnership Tax Practice Series , Friday, September 24, 2010
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark - Partnership Tax Practice Series , Friday, September 24, 2010
Tax Planning for Partnership Options and Compensatory Equity Interests - Partnership Tax Practice Series , Friday, September 24, 2010
Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss - Partnership Tax Practice Series , Friday, September 24, 2010
Developments in Partnership and Real Estate Taxation in 2011 - Partnership Tax Practice Series , Friday, September 24, 2010
Jobs Act Tightens Partnership Tax Rules - Partnership Tax Practice Series , Friday, September 24, 2010
Significant Developments in Partnership Taxation 2007-2008 - Partnership Tax Practice Series , Friday, September 24, 2010
Significant Developments in Partnership Taxation 2003-2004 - Partnership Tax Practice Series , Friday, September 24, 2010
Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case - Partnership Tax Practice Series , Friday, September 24, 2010
Handling UPREIT and DownREIT Transactions: Latest Techniques and Issues - Partnership Tax Practice Series , Friday, September 24, 2010
Recent Developments in Partnership and Real Estate Taxation - Partnership Tax Practice Series , Friday, September 24, 2010
Significant Developments in Partnership Taxation 2006-2007 - Partnership Tax Practice Series , Friday, September 24, 2010
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 - Partnership Tax Practice Series , Friday, September 24, 2010
Recent Developments in Partnership Taxation; And Chapter 100A: Recent Developments in Partnership and Real Estate Taxation; And Chapter 100B: But How Is That Rule Applied in a Tiered Partnership Structure? - 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
Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss - Corporate Tax Practice Series , Wednesday, March 23, 2011
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
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
New Legislation Tightens Partnership Tax Rules - 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
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 Developments in Partnership and Real Estate Taxation in 2011 - 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. Proc. 2009-37 Allows Flexibility for Partnerships Electing New C.O.D. Income Deferral - 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
Developments in Partnership and Real Estate Taxation in 2010 - 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
Take the Money and Run: Extracting Equity on a Tax-Free Basis - Real Estate Tax Forum (14th Annual) , Monday, March 19, 2012
Tax Planning for Partnership Options and Compensatory Equity Interests - 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
Tax Court Goes Overboard in Canal - 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
Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships - 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
Working with the Partnership Liability Allocation Rules: Guarantees, DROs and More - 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
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark - 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
Protecting OP Unitholders in REIT Going Private Transactions - 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
Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner's at-Risk Amount - 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
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark - 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
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
Working with the Partnership Liability Allocation Rules: Guarantees, DROs and More - 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
Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships - 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
Recourse or Nonrecourse: Liability Treatment for COD, Other Purposes - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Developments in Partnership and Real Estate Taxation in 2012 - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Tax Planning for Partnership Options and Compensatory Equity Interests - 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
Creditors Beware: Proposed Partnership Debt-For-Equity Regulations Deny Your Tax Loss - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
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 (15th Annual) , Thursday, February 07, 2013
JOBS Act Tightens Partnership Tax Rules - 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
Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Protecting OP Unitholders in REIT Going Private Transactions - 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
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
Tax Issues in Defeasing a Conduit Loan, Including in a Like-Kind Exchange - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Developments in Partnership and Real Estate Taxation in 2010 - 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
Tax Court Respects Partnership's Property Distribution: Countryside Limited Partnership v. Commissioner - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 2013
Developments in Partnership and Real Estate Taxation in 2011 - 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
Take the Money and Run: Extracting Equity on a Tax-Free Basis - Real Estate Tax Forum (15th Annual) , Thursday, February 07, 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 Canal Corporation for Structuring Partnership Transactions - Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 , Tuesday, April 30, 2013
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