Eliot L. Kaplan is Partner with Squire, Sanders & Dempsey L.L.P. Eliot focuses his practice on tax issues, real estate, mergers and acquisitions, and other corporate matters and he frequently provides advice concerning partnerships, limited liability companies and joint ventures, entity formation and dissolution, and business reorganizations and restructurings, including debt workouts. Eliot gained experience in drafting regulations, revenue rulings and revenue procedures as an attorney-advisor in the national office of the IRS. Eliot recently served on the IRS Advisory Council, which advises the IRS commissioner and other IRS officials on tax policy and administration issues, and currently serves as a Vice-Chair of the ABA Section of Taxation Real Estate Committee. Eliot lectures widely on tax issues before audiences such as the ABA Section of Taxation, the NYU Tax Institute and the California CPA Society and was an adjunct professor at the University of Missouri-Kansas City School of Law, where he taught taxation of business organizations and partnerships. Eliot has been named a Leading Lawyer in Arizona by The Business Journal: Phoenix.
Eliot obtained his undergraduate and law degrees from the most prestigious universities located in Arizona and his LL.M. in taxation (with distinction) from Georgetown University Law Center.
Jim Sowell is a Principal at KPMG LLP and leads the Real Estate Practice in KPMG’s National Tax Office. Jim’s practice is focused primarily on tax issues relating to partnerships and REITs. He also has significant experience in debt workouts with respect to such entities. Jim has worked extensively in fund formation and acquisition structuring for large private equity clients. He previously was an Associate Tax Legislative Counsel in the Office of Tax Policy at the U.S. Treasury Department where he was responsible for legislation and guidance relating to partnerships, REITs, and like-kind exchanges. Jim currently is Chairman of the Real Estate Committee of the American Bar Association (Tax Section), is a former Vice Chairman of the Real Estate Roundtable’s Tax Policy Advisory Committee, and is on the Board of Trustees for the Southern Federal Tax Institute. Jim has written numerous articles and speaks extensively on partnerships and REITs.
Jim has his undergraduate and law degrees (both with high honors) from the University of Florida and has an LL.M. in taxation from New York University, where he served as an editor on the Tax Law Review.
Andrea Macintosh Whiteway is a partner with McDermott Will & Emery LLP based in the Washington, DC office. She has substantial experience in counseling clients on matters involving sophisticated tax planning for dispositions and acquisitions of real estate and operating businesses, partnership transactions, workout related restructuring matters, corporate acquisitions and mergers, S corporations and REIT related matters. Andrea has been regularly recognized in The Best Lawyers in America in the area of tax law and is a fellow of the American College of Tax Counsel. Andrea serves as vice chair of the Real Estate Committee of the American Bar Association Section of Taxation. She is also a former member of the Steering Committee of the District of Columbia Bar Section of Taxation and a past Chair of its Pass-throughs and Real Estate Committee. She is an active member of Urban Land Institute and National Association of Real Estate Investment Trusts, as well as serving on the Tax Policy Advisory Committee of the Real Estate Roundtable. Andrea is the author of more than 80 professional articles and has delivered over 100 lectures on tax topics at conferences across the country, including at the Tax Executives Institute, NYU Federal Tax Institute, Texas Federal Tax Institute, Tulane Tax Institute, ABA Tax Section Meetings, AICPA Conferences, ALI-ABA and Practising Law Institute seminars, University of Texas School of Law Tax Conference, Federal Bar Association and District of Columbia Bar Association programs. Andrea was recognized as one of Maryland’s Top 100 Women for 2007 by The Daily Record which presents this award to "high-achieving Maryland women who are making an impact through their leadership, community service and mentoring."
Andrea has her undergraduate degree from Cornell University, her law degree (with honors) from the University of Maryland School of Law, and an LL.M. in taxation (with distinction) from Georgetown University Law Center.
