Peter Matejcak

Practice Areas

Peter Matejcak is a partner in the Firm's Global Tax Practice Group in the Chicago office. Peter advises on US federal income tax issues and provides tax structuring advice to US and foreign taxpayers. Prior to attending law school, Peter worked at a Big Four public accounting firm, providing tax compliance and planning services to private and middle-market companies and their owners. He is a regular contributor to Real Estate Taxation and the Journal of Passthrough Entities, and is the co-author of the Taxation of Securities Transactions treatise. He is also a Certified Public Accountant and an adjunct professor at Northwestern University School of Law, teaching the Taxation of Structured Real Estate Transactions.

Peter's practice focuses on a wide variety of tax, general corporate and securities matters, particularly relating to the structuring of real estate capital market transactions. Peter has experience in all aspects of tax planning for inbound and outbound real estate projects, including real estate investment funds, leveraged partnerships, joint ventures, QOZ funds, REITs and Section 1031 structures, such as tenancy-in-common (TIC) and Delaware Statutory Trust (DST) offerings. Chambers USA recognizes Peter's contributions as REIT counsel. In addition, Peter regularly advises clients with respect to both the tax and corporate aspects of mergers, acquisitions, joint ventures, strategic alliances and other business combination transactions.

Professional Memberships

• American Bar Association

• Chicago Bar Association

• American Institute of Certified Public Accountants

• Institute for Portfolio Alternatives, Rising Leaders Council

• Real Estate Investment Association (Chicago)

Publications

· Co-author, "Proposed FIRPTA Regulations - Treasury Sends Taxpayers a Pandora's Box," Tax News and Developments, March 2023

· Co-author, "New QOZ Amendments Are a Mixed Bag, Giving Both Clarification and Ambiguity," Tax News and Developments, August 2021

· Co-author, "Proposed Regulations Provide Taxpayer-Friendly Guidance and Define Real Property Under Code Section 1031," Tax News and Developments, August 2020

· Co-author, "Rev. Proc. 2020-34: Relief for DSTs Amid the COVID-19 Pandemic," Tax News and Developments, July 2020

· Co-author, "REITs and Incentive Payments: The IRS Continues in the Right Direction with LTR 20190002," Journal of Passthrough Entities, September - October 2019

· Co-author, "Better Late Than Never: Proposed Regulations Under Code Sec. 199A Allow RICs to Pass Through Qualified REIT Dividends," Journal of Passthrough Entities, May - June 2019

· Co-author, "ROFO Payment is Held as REIT Qualifying Income, but Taxpayers Beware," Journal of Passthrough Entities, January - February 2019

· Co-author, "REITs: Fifty Shades of Gray in "Customary" Services," Journal of Passthrough Entities, September - October 2018

· Author, "Opportunity Ahead: Newly Created Qualified Opportunity Zones Could Provide Substantial Tax Benefits to Investors," Real Assets Adviser, September 2018

· Co-author, "The Do's and Don'ts of DSTS (Part II)," Journal of Passthrough Entities, May - June 2018

· Co-author, "The Do's and Don'ts of DSTS (Part I)," Journal of Passthrough Entities, January - February 2018

· Author, "Savings-Based Electrical Fee Not Based on Income or Profits," Real Estate Taxation, 4th Quarter 2017

· Author, "REIT Recognition Follows the Path (Act)," Real Estate Taxation, 4th Quarter 2017

· Author, "Impact of the PATH Act on Real Estate Investment Trusts," Real Estate Taxation, 2nd Quarter 2016

· Author, "Despite Excitement Over Recent Rulings, Income Test Requirements Remain the Same," Real Estate Taxation, 3rd Quarter 2015

· Co-author, "The ABCs of DSTs Revisited – Rev. Rul. 2004-86 at Ten Years," Real Estate Taxation, 2nd Quarter 2015

· Author, "Favorable Rulings Pave the Way for Outdoor Advertising REITs," Real Estate Taxation, 3rd Quarter 2014

· Author, "Special Dividends in Year of REIT Election Treated as Distributions of Property," Real Estate Taxation, 2nd Quarter 2014

· Author, "Drastic Change of Course or Consistent Application of the REIT Rules?," Real Estate Taxation, 1st Quarter 2014

· Author, "On-site Communications Antenna Power Generates Qualifying REIT Income," Real Estate Taxation, 2nd Quarter 2013

· Co-author, "Prop. Reg. 337(d)-7 and Transfers of Property from C Corporations to RICs and REITs," Real Estate Taxation, 1st Quarter 2013

· Co-author, "Domestically Controlled REITs and Liquidating Distributions," Journal of Passthrough Entities, January 2013

· Co-author, "Current Issues in Calculating a Reasonable Royalty for Patent Damages," Practising Law Institute, 2010

· Author, "Framing the FairTax for the American Consumer: Tax-Inclusive? Tax-Exclusive? Why Not Both?," 22 Loy. Chi. Consumer L. Rev. 391, 2010

· Author, "Looking Through the QSub Election," Journal of Accountancy, May 2009

· Author, "IRS Releases Revised Per Diem Rates and Rules," Journal of Accountancy, February 2009

Expert in these Jurisdictions

USA

Languages Spoken

English

Education