FacultyFaculty/Author Profile
James M. Lowy

James M. Lowy


Mill Valley, CA, USA


Jim Lowy retired as a principal in the Joint Ventures and Partnership Tax Consulting Group of the National Tax Department of Ernst & Young LLP. He currently works as a part time consultant for Ernst & Young, and is an adjunct professor, teaching partnership taxation, at the UC Davis School of Law and the University of San Francisco School of Law (LL.M. program). Jim’s practice has involved advising businesses regarding the strategic use of partnerships in real estate opportunity funds, private equity funds, hedge funds, real estate ventures, operating joint ventures and miscellaneous business transactions. He also has advised real estate investment trusts and other significant real estate owners, including sovereign wealth funds and other foreign investors.

Jim is a former Chair of the Real Estate Committee and is a member of the Partnerships Committee of the ABA Tax Section. He is a frequent speaker and author on a variety of partnership and real estate topics. He is a fellow of the American College of Tax Counsel. Jim is the co-author of Real Estate Investment Trusts, a treatise currently available online as part of CCH’s Intelliconnect Real Estate Commentaries Series, and previously co-authored a regular column on REIT taxation in the Journal of Passthrough Entities.  Jim also authored or co-authored articles that appeared in the Journal of Taxation, Tax Notes, Journal of Partnership Taxation, Journal of Limited Liability Companies, Tax Management Real Estate Journal, the Proceedings of the NYU Tax Institute, and Major Tax Planning (USC Tax Institute Proceedings).

Prior to joining EY in 1997, Jim practiced law for 20 years as a partner in Sheppard, Mullin, Richter & Hampton LLP and Pettit & Martin. He received a B.S. from the Wharton School of the University of Pennsylvania and a joint J.D.-M.B.A. from UCLA.

James M. Lowy is associated with the following items:
Web Segment  Web Segment Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs - 19th Annual Real Estate Tax Forum, Friday, February 03, 2017
Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues - 19th Annual Real Estate Tax Forum, Friday, February 03, 2017
Troubled Partnerships - Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2017, Friday, June 09, 2017
MP3 Audio  MP3 Audio Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs - Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs, Friday, February 03, 2017
Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues - Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues, Friday, February 03, 2017
Troubled Partnerships - Troubled Partnerships, Friday, June 09, 2017
Transcripts  Transcripts Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues - Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues, Friday, February 03, 2017
Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs - Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs, Friday, February 03, 2017
MP4 - Mobile Video Seg  MP4 - Mobile Video Seg Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues - Partnership and LLC Introduction – Tax Allocations, Drafting Agreements, Joint Ventures, Real Estate Private Equity Funds – Today’s Transactional Tax Issues, Friday, February 03, 2017
Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs - Sophisticated Partnership Structures and Issues – Moving Property to and from Partnerships and REITs, Friday, February 03, 2017
Troubled Partnerships - Troubled Partnerships, Friday, June 09, 2017
CHB Chapters  CHB Chapters Investment in U.S. Real Estate by Sovereign Wealth Funds—Tax Issues - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Investments in United States Real Property by Non-U.S. Investors—U.S. Tax Considerations (PowerPoint slides) - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Chapter 8: The Trouble with Troubled Partnerships - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Tax Provision Issues Checklist for LLC and Partnership Agreements (PowerPoint slides) - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Allocation Examples (PowerPoint slides) - Real Estate Tax Forum (19th Annual), Tuesday, February 07, 2017
Treatise Chapters  Treatise Chapters Investment in U.S. Real Estate by Sovereign Wealth Funds—Tax Issues - The Corporate Tax Practice Series, Wednesday, February 08, 2017
Hedge Fund Stuffing Allocations: A Path Through the Maze - The Partnership Tax Practice Series, Tuesday, August 01, 2017
On-Demand Web Programs  On-Demand Web Programs 19th Annual Real Estate Tax Forum, Wednesday, February 15, 2017, New York, NY
Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2017, Saturday, June 24, 2017, San Francisco, CA
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