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20th Annual Commercial Real Estate Institute


Speaker(s): Andrea Clay, Beth Pennington, Carol M. Langford, Danna M. Kozerski, David A. Hamsher, David I. Paulson, Denis F. Shanagher, Jodi B. Fedor, Manuel Fishman, Mark McGranahan, Nicholas W. Targ, Richard C. Mallory, Richard Van Duzer, Robert Charles Ward, Robert S. Miller, Stephen Moskowitz, Stephen P. Lieske
Recorded on: Nov. 8, 2018
PLI Program #: 219518

Rick Van Duzer, Chair of Farella Braun Martel’s Construction Group, maintains a complex civil trial practice, with an emphasis on the construction, real estate, and wine industries.

Mr. Van Duzer has represented contractors, owners, subcontractors, and design professionals in connection with disputes over delay and cost overrun claims and construction defects arising out of a variety of projects, including commercial office buildings, hospitals, condominiums, hotels, mixed-use developments, underground subway stations, dams, and cogeneration power plants.

Mr. Van Duzer also has represented parties in a variety of real estate disputes, including commercial and residential sales disputes, partnership disagreements and dissolutions, partition actions, commercial landlord/tenant suits, easement and boundary claims, CC&R enforcement actions, and entitlement protests.  Mr. Van Duzer formerly served on the Board of Directors of Hearthstone, at the time, the largest institutional investor in residential development projects in the United States.

As head of Farella Braun + Martel’s litigation practice in its Wine Country Office, Mr. Van Duzer has represented a number of wineries, grape growers, custom crush facilities, nurseries and other wine industry businesses in a variety of matters, including grape contract disputes, defective cork and rootstock litigation, negligent wine processing claims, trademark infringement actions, and ABC/TTB negotiations and litigation. 

Mr. Van Duzer regularly speaks on construction and wine industry issues of interest.  He is a member of Farella’s Advisory Board, which provides long-term strategic direction for the firm, and has been recognized by Northern California Super Lawyers (2011-2018), The Best Lawyers in America (2013-2018 Litigation – Construction) and in The Legal 500 United States 2017.

Mr. Van Duzer obtained his J.D. from Vanderbilt University Law School, where he was Articles Editor of the Vanderbilt Law Review and a member of the Order of the Coif.  He received his B.A. with Honors in Economics from the College of Wooster in Wooster, Ohio.


Andrea Clay is a partner in the San Francisco office of Polsinelli LLP. 

Andrea’s practice focuses on real estate lending and spans all loan product types, including construction, securitized and mezzanine loans.  Andrea’s clients include life insurance companies, securitization lenders, pension funds, and banks in financing all real estate asset types, including hotels, multifamily complexes, condominium buildings, retail centers, industrial parks, storage facilities, data centers, mobile home parks and raw land.

Andrea also provides servicing assistance to her clients, including negotiating forbearance agreements and overseeing foreclosure proceedings.

Distinctions:

  • Northern California "Super Lawyers" for Real Estate 2007, 2012-2018
  • Real Estate Forum's "Women of Influence", 2008
  • Daily Journal's "Top 20 Under 40", 2006

Clerkships:

  • Bankruptcy Court Ninth Circuit, Honorable Thomas B. Donovan, 1993-1995

Education:

  • J.D., University of Southern California - Gould School of Law 1993
  • MBA, University of Southern California 1993
  • B.A., University of California-Los Angeles 1988


Beth Pennington is a co-founding partner of Pennington Lawson LLP, a certified women-owned boutique law firm in San Francisco.  Pennington Lawson has been named to San Francisco Business Times’ list of the Top 100 Women-Owned Businesses in the Bay Area (Top 50 for San Francisco) and is a member of the National Association of Minority & Women Owned Law Firms.

Ms. Pennington represents an array of clients in a broad range of real estate transactions, including purchase and sale, joint venture, finance, workouts, commercial and residential development, leasing, tenancy in common, and public–private partnerships.  Prior to forming Pennington Lawson in 2010, Ms. Pennington was of counsel at both Paul Hastings LLP and DLA Piper.

Recent Representations

•           Representation of the owner of the 70,000+-square-foot San Francisco Flower Mart property being redeveloped as part of the Central SOMA plan.  Numerous multi-year transactions required, including a joint venture, 1031 exchange, acquisition of replacement property for relocation of a long-term tenant, and eventual sale to a publicly traded REIT in an upREIT transaction.

•           Representation of the developer of a six-story, 69-unit San Francisco condominium project in joint venture, property acquisition, and construction financing.

•           Representation of the master developer of 680 acres of land that was formerly part of the Mare Island Naval Shipyard in Vallejo.

•           Representation of the buyer of a three-building, 200,000-square-foot portfolio in downtown San Jose.

•           Representation of the owners of a retail shopping center in Colma, anchored by Target, BevMo, and Michaels, in leasing, financing, and redevelopment.

•           Representation of a creative-space developer in the acquisition of Berkeley and Emeryville industrial properties repurposed for creative office use.

•           Ongoing representation of medical startup in leasing, including high-design medical office space in retail and office locations across the country.

•           Representation of the purchaser of 50,000+ square foot Marin County office building in joint venture, purchase, financing, and leasing.

•           Assistance to a public utility with a 65,000+ acre real estate portfolio regarding redevelopment potential, leasing, and licenses.

Education

•           Boston University, J.D.

•           Newcomb College of Tulane University, B.A., Philosophy (cum laude with Departmental Honors)


Carol M. Langford is a lawyer in the San Francisco Bay Area.  She specializes in giving advice on legal ethics and discipline to attorneys, judges, law firms and corporations, and in representing lawyers and law students before the California State Bar in disciplinary and admissions matters.  She serves as a national expert witness in the ethics area.  She was formerly a partner in the Walnut Creek office of the international law firm of Carroll, Burdick & McDonough, where she was ethics advisor to the firm and a member of the New Business Committee.

Ms. Langford has devoted a considerable amount of her time to training lawyers in issues involving law practice management.  She has also co-written two books: a nationally adopted textbook entitled Legal Ethics in the Practice of Law, 4th  Edition (Lexis Law Publishing, 2014 )and The Moral Compass of the American Lawyer, Truth, Justice, Power and Greed (Ballantine,1999). 

In addition to her practice, she served as Chair of the Ethics Committee of the American Bar Association Intellectual Property Section.  She is the first person in California history to be elected Chair of three committees/sections of the California State Bar.  She was the Chair of the Law Practice Management & Technology Committee of the State Bar of California and Chair of the Council of Section Chairs.  She also served as the Chair and Special Advisor to the California State Bar Committee on Professional Responsibility and Conduct, and has taught ethics as an adjunct professor at the University of San Francisco School of Law since 1992 and currently teaches at the University of California Berkeley, Boalt Hall School of Law.  She has lectured and presented programs on ethics for the California State Bar, local bar associations, the Institute of Internal Auditors, PLI, University of San Francisco School of the Law, Hastings College of the Law, and Lawyer’s Mutual Insurance Company.  Ms. Langford was the ethics consultant to the Judicial Council of California, and was a member of the  Mandatory Fee Arbitration Committee of the State Bar of California. 

She is a member of the California and Washington, D.C. state bars.  She recently was appointed to the Commission for the Revision of the Rules of Professional Conduct and served on the Disciplinary Standards Task Force where she was Chair of the Drafting Subcommittee.

She has won a Woman of the Year award from the Senate and the Contra Costa County Commission on Women for “Women Who Seek Justice,” and the Lichtenstein Distinguished Professorship of Legal Ethics Award from Hofstra University Law School in New York. 


Danna Kozerski is a co-managing partner with the law firm of Coblentz Patch Duffy & Bass LLP in San Francisco, and is the former chair of the firm's real estate practice group.

Ms. Kozerski specializes in transactional real estate law, primarily devoted to leasing, financing, joint venture formation, and acquisitions and dispositions  She has represented both landlords and tenants in office and retail leases, lenders and borrowers in construction and permanent financings, and sellers and buyers in single asset and portfolio sales. 

Ms. Kozerski is an elected Fellow of the American College of Real Estate Lawyers and an elected member of the Policy Advisory Board for the University of California, Berkeley’s Fisher Center for Real Estate and Urban Economics.  She is a frequent speaker on financing, leasing and acquisition topics, including presentations for the American Law Institute Continuing Legal Education (ALI CLE), the California Continuing Education of the Bar and the Practising Law Institute.

She was named a 2011 Dealmaker of the Year by the Daily Journal, one of 20 California real estate attorneys whose complex real estate deals had a significant impact on local communities and the broader real estate market, and was honored by the San Francisco Business Times as one of the “Most Influential Women in Bay Area Business” in 2011 and 2012.  She is also listed in The Best Lawyers in America for Real Estate Law.

From 2003 to 2009, she served as a director and vice president of Habitat for Humanity San Francisco California.

She is admitted to practice in the States of California and Michigan.  Ms. Kozerski earned her undergraduate degree cum laude from Marquette University in 1984 where she was elected to Phi Beta Kappa. She received her law degree cum laude from Wayne State University in 1987.


David Hamsher is a partner in the Global Real Estate practice of Paul Hastings and is based in the firm's San Francisco office. His work on behalf of developers and real estate investors includes the negotiation of joint venture, purchase and sale, financing (including EB-5 financing), entitlement, development, affordable housing, community benefit and labor agreements. This work spans asset types, including for-sale and multifamily residential, commercial, retail, resort and complex mixed-use projects.

Experience
Significant representations include:

  • Lennar Corporation in connection with its formation, operation and disposition of numerous joint ventures for development of Hunters Point Shipyard, Candlestick Point and Treasure Island.
  • Ivanhoé Cambridge, the real estate subsidiary of the Caisse de dépôt et placement du Québec, one of Canada's leading institutional fund managers, in connection with numerous multifamily joint venture arrangements across the country, including an innovative multifamily platform in the Bay Area.
  • Lennar Corporation, FivePoint and their partners for development of Hunters Point Shipyard, Candlestick Point and Treasure Island, which together consist of more than 20,000 new homes, more than 6,000 of which will be priced for low and moderate income families, 4 million square feet of commercial and retail space, 600 acres of new parks, and nearly a thousand hotel rooms on more than 1,000 acres of largely vacant land.
  • California Barrel Company and Associate Capital in connection with the acquisition and development of the former Potrero Power Plant.
  • Numerous regional centers, lenders, and developers on EB-5 financings throughout the country totaling more than $1BN.
  • salesforce.com in its agreement to sell Mission Bay land to the Golden State Warriors.
  • Rockwood Capital and Morgan Stanley Real Estate Funds in connection with joint ventures, acquisitions and financings for various asset types, including significant office, retail, residential and resort projects.

David is committed to pro bono work. He represented the Neighborhood Parks Council for many years in development of new parks and open spaces in San Francisco, including the Helen Diller Playground – a wildly popular playground at the heart of Mission Dolores Park – Linden Alley, and numerous other community parks. He represented the Neighborhood Parks Council in connection with its merger, forming the San Francisco Parks Alliance, which he has continued to represent in improving San Francisco’s parks. In 2014, David represented Partners in Oakland Education in its partnership with BRIDGE Housing to develop a new charter school facility for Vincent Academy in West Oakland. David also represents the Truckee Donner Land Trust, which has protected more than 33,000 acres around Truckee Donner. David is currently representing the Bay Area Discovery Museum in connection with the expansion and rehabilitation of its facility in the Golden Gate National Recreation Area.

Education
David received his B.A. degree from Brown University in 2000 with a concentration in Political Science and his J.D. degree from Northwestern University School of Law in 2006. At Northwestern, he was an Editor of the Journal of Criminal Law and Criminology. That journal published his comment in 2006 on the ability of states to modify census data to correct the Census Bureau’s prisoner enumeration methods.


David Paulson's Jones Day practice centers around the representation of commercial lenders in intricate real estate finance transactions and the resolution of problem loans.  He has significant experience representing lenders with respect to construction, permanent, shared appreciation, and other secured and unsecured financings and in the participation and syndication of loans, particularly for hotel properties, golf resorts, and shopping malls.

David's areas of special focus include REIT finance; hospitality finance; homebuilder lines of credit; senior housing; note purchases and sales; and mezzanine, A/B, and other forms of subordinated financing.  Additionally, a significant portion of his time is spent working out troubled credits.

David helps coordinate Jones Day's Real Estate Finance practice and frequently presents seminars and trainings for financial institution clients on all aspects of real estate financing and workouts.


Denis F. Shanagher has more than 35 years of experience in handling complex real estate, land use and construction disputes, including from jury trials, court trials, mediations, arbitrations and administrative hearings. His practice currently focuses on representing large developers and contracting firms, as well as real estate investors, in all aspects of the entitlement, development and post-development process, particularly including related litigation in Northern California.  In addition, Mr. Shanagher handles matters involving broker liability and insurance coverage (advice and litigation for both policyholders and insurers). Representative project range from multi-million dollar single family homes to high-rise apartment, condominium and office projects.

Mr. Shanagher is a 1981 graduate of the University of California, Hastings College of the Law, where he was a member of the Constitutional Law Quarterly, and a graduate, with distinction, of Stanford University in 1978.


Jodi Fedor is a partner at the San Francisco firm of Shartsis Friese LLP and a member of the firm’s Real Estate Department.  She has a broad-based practice handling commercial real property transactions nationwide for developers, institutional and private owners of and investors in real property, technology companies, and other corporate users of commercial real estate.  Jodi was previously a partner with SSL Law Firm after more than ten years as a director/shareholder of Ellman Burke Hoffman & Johnson.  Prior to that, she was a Deputy City Attorney for the City and County of San Francisco, where she acted as primary counsel to the City’s Real Estate Department and PUC Bureau of Land Management.

Ms. Fedor has particular expertise in acquisitions and sales (office, industrial, residential and mixed use), leasing (office, industrial and retail, both landlord and tenant side), financing (primarily borrower side), and structuring and development.  In recent years she has represented several technology and consumer products companies in the acquisition and development of corporate campuses and major facilities sites, and currently serves as national real estate counsel to several of them, handling all real estate and facilities needs.

Ms. Fedor received a B.A. degree from Gustavus Adolphus College in 1985 and a J.D. from Northwestern University School of Law in 1988.  She is a member of the California State Bar Association; Real Property Law Section; an elected Fellow of the American College of Real Estate Lawyers; and an elected Member of Lambda Alpha International – Golden Gate Chapter.  Jodi was named a “Northern California Real Estate Woman of Influence” by San Francisco Business Times in 2017 and recognized as one of the “Top 50 Most Powerful Women in Bay Area Commercial Real Estate” by Bisnow Power Women in 2016.  She has been named a “Northern California Super Lawyer” in Real Estate every year since 2006.  Jodi was the President of Commercial Real Estate Women (CREW) San Francisco in 2017 and continues to serve as a member of the board and as chair of the CREW governance committee.


Mark S. McGranahan, an attorney and accountant, specializes in representing landlords and tenants with their real estate needs in downtown San Francisco and throughout the Bay Area as well as large landlord listing assignments.  Mr. McGranahan was Cushman & Wakefield’s top producer in San Francisco in 2002, 2003, 2006, 2007, 2008, 2009, 2011, 2013 and 2014 and ranked among the top 100 producers nationally in 2002 - 2018. 

Mr. McGranahan has worked as the exclusive real estate provider in multi-market transactions for QRS, Kilpatrick Townsend & Stockton, Broadcom, Delta Dental, and Keenan & Associates.  Mr. McGranahan’s 30 years of real estate practice results in more than eight million square feet of leases in San Francisco.

Mr. McGranahan has worked on strategic lease terms for large landlord assignments including Salesforce Tower, Flower Mart, 2 Kaiser, Pier 1, 333 Bush and others.

Prior to his association with Cushman & Wakefield and Cushman Realty Corporation, Mr. McGranahan was a staff attorney with the United States Securities and Exchange Commission, Division of Corporate Finance, in Washington, D.C.  Mr. McGranahan earned a Bachelor of Science degree in Accounting and a JD from the University of Southern California. Mr. McGranahan was formerly the President and on the Board of the East Bay Regional Park Foundation. He is a member of CoreNet, Fisher Center of Real Estate, USC Marshall Partners, and Claremont Country Club.  He is also on the Board at the Olympic Club and on the Board of the Americas and the Executive Committee of The Tenant Rep Group for Cushman & Wakefield.


Mark S. McGranahan, an attorney and accountant, specializes in representing landlords with their real estate needs in downtown San Francisco and throughout the Bay Area as well as large landlord listing assignments.  Mr. McGranahan was Cushman & Wakefield’s top producer in San Francisco in 2002, 2003, 2006, 2007, 2008, 2009, 2011, 2013 and 2014 and ranked among the top 100 producers nationally in 2002 - 2016. 

Mr. McGranahan has worked as the exclusive real estate provider in multi-market transactions for QRS, Kilpatrick Townsend & Stockton, Broadcom, Delta Dental, and Keenan & Associates.  Mr. McGranahan’s 28 years of real estate practice results in more than eight million square feet of leases in San Francisco.

Mr. McGranahan has worked on strategic lease terms for large landlord assignments including Salesforce Tower, Flower Mart, 2 Kaiser, Pier 1, 333 Bush and others.

Clients Served

  • Wells Fargo Bank, 1M+ sf – various leases in San Francisco, Oakland and Salt Lake City
  • Delta Dental, 750,000 sf – various locations nationally including San Francisco
  • Bank of America, 500,000 sf – San Francisco
  • Marsh & McLennan, 300,000 sf – San Francisco
  • O’Melveny & Myers, 250,000 sf – various San Francisco leases
  • Pacific Bell Internet, 235,000 sf – San Francisco/ Bishop Ranch, San Ramon
  • Union Bank of California, 136,000 sf – 475 Sansome Street
  • Howard Rice Nemerovski Canady & Falk, 125,000 sf – San Francisco
  • Farella Braun + Martell, 118,000 sf – San Francisco
  • Crosby, Heafey, Roach & May, 100,000 sf – Embarcadero Center
  • UBS, 100,000 sf – various San Francisco leases
  • Kilpatrick Townsend & Stockton, 90,000 sf – San Francisco including leases around the nation
  • Hanson Bridgett et al, 80,000 sf – 425 Market, San Francisco

Prior to his association with Cushman & Wakefield and Cushman Realty Corporation, Mr. McGranahan was a staff attorney with the United States Securities and Exchange Commission, Division of Corporate Finance, in Washington, D.C.  Mr. McGranahan earned a Bachelor of Science degree in Accounting and a JD from the University of Southern California. Mr. McGranahan was formerly the President of the East Bay Regional Park Foundation. He is a member of CoreNet, Fisher Center of Real Estate, USC Marshall Partners, the Olympic Club and Claremont Country Club.  He is also on the Board of the Americas and the Executive Committee of The Tenant Rep Group for Cushman & Wakefield.


Nicholas Targ is a San Francisco attorney with more than 20 years of experience assisting clients in the public and private sectors efficiently achieve their land use, environmental and policy goals. He serves as co-chair of Holland & Knight’s national environmental team. Mr. Targ's practice focuses on complex redevelopment projects, environmental compliance and government advocacy. His representative work includes strategic legal advice on coastal and brownfields redevelopment projects, Superfund compliance, and state and federal grant and policy advocacy. Mr. Targ has successfully advocated for infill funding and policy initiatives on behalf of public, private and nonprofit coalition clients.

Before joining Holland & Knight, Mr. Targ served in leadership positions with the U.S. Environmental Protection Agency's Office of Enforcement and Compliance Assistance, including Counsel and Associate Director to the Office of Environmental Justice in Washington, D.C. In these capacities, he helped bring highly visible environmental permitting and compliance matters to successful resolutions. Mr. Targ also provided strategic advice on legislation, regulatory initiatives and public participation issues to congressional offices, the President's Council on Environmental Quality, as well as federal, state and tribal agencies. On a regular basis, he convened and addressed trade associations, government bodies and others.

Mr. Targ also served in the Solicitor's Office of the U.S. Department of the Interior (DOI), representing the Bureau of Reclamation and Bureau of Land Management on a wide range of natural resources and hazardous materials issues. While at the DOI, he helped establish the department's first alternative dispute resolution program and the department-wide hazardous materials office, provided legal and strategic counsel on environmental aspects of large-scale land transfers, and handled precedent setting cases. He joined the department through the Honors Attorney Program in 1993. Committed to service, Mr. Targ co-founded the Howard University School of Law Environmental Law and Sustainability Program, and taught environmental law and environmental justice as an adjunct professor. He also taught land use law as an adjunct professor at UC Hastings School of Law.


Robert Charles Ward is a litigation partner with substantial arbitration and trial experience who relies on that experience to deliver practical advice and cost-effective lawyering. His litigation practice is largely oriented toward the real estate and investment management industries. Mr. Ward's real estate work includes landlord-tenant disputes, disputes over purchase and sale contracts, partnership dissolutions, broker disputes, construction disputes, secured transactions, and breach of fiduciary duty and corporate governance claims. In the investment management area, Mr. Ward handles partnership disputes, investor claims, employment claims, and other problems arising for investment management companies. Mr. Ward also handles several types of disputes faced by growing businesses, such as conflicts among partners or shareholders, trade secret disputes, wrongful termination claims and disputes arising out of mergers and acquisitions. Another facet of Mr. Ward’s practice is a focus on “business divorces” -- helping clients unwind themselves from companies or investments.

Mr. Ward uses his litigation experience and expertise to resolve disputes, if possible, without the expense of litigation or by handling litigation to achieve client goals efficiently. He also recognizes that litigation requires flexibility because every case has its own unique facts and client motivations. When disputes cannot be resolved quickly and efficiently, Mr. Ward enjoys taking cases to trial or arbitration and aggressively seeking good results for his clients. Mr. Ward’s clients include real estate investment and management companies, developers, investment management companies, manufacturers and distributors, municipalities, and financial institutions.

A 1992 graduate of Boalt Hall School of Law at the University of California, Berkeley, Mr. Ward was Articles Editor of Ecology Law Quarterly. He also authored “The Spirits Will Leave:  Preventing the Desecration and Destruction of Native American Sacred Sites on Federal Land,” 19 Ecology Law Quarterly 795 (1993), which won the 1992 Ellis J. Harmon Environmental Writing prize. Mr. Ward also received his undergraduate education at the University of California, Berkeley, where he earned a B.A. in history and membership in Phi Beta Kappa. From 1985 to 1989, Mr. Ward served in the United States Army as a field artillery officer.

 


Robert S. Miller is a partner in Lubin Olson & Niewiadomski’s Business, Real Estate and Land Use Practice Groups in the firm’s Walnut Creek office.  His practice involves a range of real estate and development activities, with a skill set that addresses a wide variety of the issues that confront real estate developers, owners, and builders.  He represents entities in all aspects of their business operations, including real property acquisitions and dispositions, general corporate law, commercial leasing, general contract negotiation, employment issues, financing, project development and entitlement, regulatory compliance, litigation management, insurance and risk management, and general business counseling.  His primary focus is on getting complicated deals completed in a practical, timely, and efficient manner for his clients. 

Prior to joining Lubin Olson & Niewiadomski, Mr. Miller was General Counsel of Braddock & Logan Services, Inc., a diversified real estate holding and development company.  In that capacity, he represented the company and its affiliates in connection with their management and operation of residential, commercial, retail and care facility properties.  Mr. Miller also previously served as of counsel at Timken Johnson LLP in Walnut Creek, and as an associate at Stein & Lubin, Orrick, Herrington & Sutcliffe in San Francisco, and Tomotsune, Kimura & Mitomi in Tokyo, Japan.

Practice Areas

  • Business
  • Real Estate
  • Land Use

Education

  • Princeton University (A.B., Cum Laude, 1986)
  • Harvard Law School (J.D., Cum Laude, 1989)


Stephen P. Lieske is a partner in the San Francisco office of Allen Matkins Leck Gamble Mallory & Natsis LLP  whose practice focuses on real estate finance and capital markets.  Steve is skilled in the full range of real estate financing and related transactions.

Steve represents national real estate lenders in all facets of real estate loans from the loan commitment phase through document negotiation and closing.  Steve’s clients include banks, life insurance companies, and conduit/securitization lenders.  Steve also represents borrowers in real estate financing transactions, including acquisition and refinancing, construction loans, and mezzanine financing.

Steve represents servicers of securitized loans and has extensive experience in all aspects of the servicing practice.  His servicing practice includes a wide array of issues with which loan servicers deal, including loan assumptions, loan modifications, and consent matters.

Steve has significant experience representing his lending clients in the enforcement of remedies.  This expertise includes experience with judicial and non-judicial foreclosure, receiverships, and deeds in lieu of foreclosure.

The expertise that Steve has acquired in representing lenders and servicers is also used when representing purchasers of defaulted loans.  Steve guides his clients through the loan acquisition process and the exercise of remedies.

Memberships

  • American College of Mortgage Attorneys, Fellow
  • Bay Area Mortgage Association
  • Commercial Real Estate Finance Council

Education

Steve received his J.D. from Rutgers University School of Law - Camden in 1991, with honors, and his B.S. from the University of Wisconsin - Madison, in 1983.  Prior to attending law school, Steve served with the U.S. Army in the Federal Republic of Germany, where he attained the rank of Captain.


Steve Moskowitz knows that clients’ lives – and livelihoods – can be upended or even destroyed when tax trouble arises. As a tax attorney for more than 30 years, Steve has made it is his personal mission to help business owners and individual clients successfully resolve tax issues and go on with their lives. With extensive knowledge of tax law, a desire for swift and vigorous defense, and decades of experience with tax authorities and in the courts, he has unusually perceptive judgment in assessing the best way forward, and the right resources to achieve resolution.

Steve started Moskowitz LLP because he saw that while big corporations were consistently navigating the tax code to their advantage, smaller businesses and individuals were not. With prior experience as a CPA at a national accounting firm, and with extensive experience in the corporate world, Steve knew he could help smaller businesses and individuals by applying what he knew, and wanted to make the critical difference in businesses and individual lives that protected them from the powerful government and enabled them to keep and enjoy the fruits of a lifetime of work that otherwise could be taken away from clients by the government in just one action.

Today – together with a full team of tax attorneys, CPAs, enrolled agents and other professional staff – Moskowitz LLP helps business and individual clients across the country and overseas to resolve a wide variety of tax matters. The Moskowitz LLP team also creates strategies to utilize the tax code and relevant treaties to clients’ benefit, and provides ongoing tax support and tax return preparation.


Richard (Rick) C. Mallory is Of Counsel in the law firm of Shumaker Mallory, LLP and is resident in the Downtown Los Angeles office.  He focuses his practice on office, industrial and retail leasing. He represents landlords and tenants in a broad range of leasing issues, including straight leases, lease-equity, lease takeover transactions, and telecommunications transactions. Rick's practice also includes broker listing, registration agreements, and contract negotiations with architects, engineers, construction companies, designers, and parking and property management firms. With respect to tenant matters, Rick brings particularly extensive experience in lease negotiations and transactions, including renewals, takeovers, pass-throughs, subleasing and assignment issues, sale/lease-backs, leases with purchase options, telecommunication agreements, and construction contracts for tenant improvements.

A dynamic presenter, Rick is in demand as a speaker at real estate industry seminars and conventions throughout the country, and has also published many articles on the subject of commercial leasing. In addition to his membership in the Building Owners and Managers  Association, he served on the Board of Governors for the American College of Real Estate Lawyers, and the advisory boards for the Practicing Law Institute and Georgetown Law Center's Advanced Commercial Leasing Institute. 

Rick has been listed in The Best Lawyers in America since 1989 as a leading California real estate attorney according to a survey of his peers.  Rick has been listed in either Northern California or Southern California Super Lawyers each year since 2004