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:
Treatise Chapters  Treatise Chapters Hedge Fund Stuffing Allocations: A Path Through the Maze - The Partnership Tax Practice Series (2018 Edition), Tuesday, August 01, 2017
Investment in U.S. Real Estate by Sovereign Wealth Funds—Tax Issues - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
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