Marcelli, Michael Allen

Terry Maloney advises clients on the federal income tax consequences of domestic and cross-border transactions, with particular emphasis on real estate and real estate-related transactions. She has extensive experience structuring large and complex partnerships, REIT investments, and mezzanine and other types of debt instruments.

Terry has counseled numerous foreign and tax-exempt investors, including foreign government entities, on issues relating to investment in U.S. real estate and other operations. She has assisted clients with the formation and structuring of real estate, distressed debt, and other private equity funds. She also advises on financing and securitization transactions.

Terry coauthored a chapter in the 2008 publication Inside the Minds: Fund Formation Strategies by Aspatore Press. She has written and spoken on California and federal tax topics, including presentations to the Tax Executives Institute and the Women Tax Lawyers. She is a member of the American Bar Association (Tax Section), the State Bar of California, and the National Association of Real Estate Investment Trusts.