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REITs and REIT Offerings

Speaker(s): Brian D. Hirshberg, Thomas A. Humphreys
Recorded on: Feb. 26, 2020
PLI Program #: 294579

Thomas Humphreys is a partner in Mayer Brown's New York office and a member of the Tax Transactions & Consulting practice. He has extensive experience with the tax aspects of capital markets transactions; financial instruments; real estate investment trusts; mergers and acquisitions; bankruptcy and reorganization; tax controversy, including transfer pricing; and international transactions. Thomas also works with investment banks and issuers on developing new financial products.

He is the author of Limited Liability Companies and Limited Liability Partnerships, published by Law Journal Seminars Press. He is also a co-author of Federal Taxation of Partnerships and Partners, a CCH Expert Treatise Library publication. He frequently speaks on tax topics before various audiences, including the Practising Law Institute.

Thomas is an adjunct professor of law at New York University Law School, where he teaches Taxation of Financial Instruments in the LLM program. He is also a solicitor, admitted as a member of the Law Society of England and Wales.


  • University of California, Los Angeles, AB
  • University of California, Hastings College of the Law, JD
  • New York University School of Law, LLM

Attorney Admissions

  • California
  • New York
  • England and Wales


  • "The Time to Review Tax Sharing Agreements Is Now: Effects of the CARES Act and Rodriguez v. FDIC," Legal Update, June 03, 2020
  • "Capital Markets Tax Quarterly," Newsletters, May 01, 2020; January 31, 2020; October 31, 2019; July 31, 2019; April 25, 2019; January 23, 2019; & October 19, 2018
  • "Key Tax Implications Of Debt Restructuring During COVID-19," Law360, April 20, 2020
  • "Debt Restructuring During the COVID-19 Pandemic - Key Tax Considerations," Legal Update, April 13, 2020
  • "REVERSEinquiries, Volume 2, Issue 10," Newsletter, November 05, 2019
  • "IRS Proposed Regs Could Guide Tax Choices For Libor's End," Law360, October 22, 2019
  • "The World's Most Important Number: The IRS Addresses the Replacement of LIBOR ," Legal Update, October 15, 2019
  • "Breaking Up With LIBOR," Tax Notes Federal, September 09, 2019
  • "Nuts And Bolts Of The IRS' Proposed Anti-Hybrid Regulations," Law360, January 17, 2019
  • "IRS Releases Proposed Anti-Hybrid Regulations," Legal Update, January 02, 2019
  • "Structuring Liability Management Transactions," IFLR, October 09, 2018
  • "Tax Reform Income Acceleration Provision Inapplicable to Accrued Market Discount," Legal Update, October 01, 2018
  • "REVERSEinquiries, Volume 1, Issue 1," Newsletter, April 24, 2018

Brian Hirshberg is counsel in Mayer Brown’s New York office and a member of the Capital Markets practice. He focuses on representing issuer, sponsor and investment bank clients in registered and unregistered securities offerings. He has led a variety of transactions, including public equity and debt offerings; Rule 144A offerings; tender and exchange offerings; preferred stock offerings; and debt offerings for companies in various industries, including specialty finance, real estate and real estate investment trusts, business development, life science, healthcare and aviation. Additionally, he assists public company clients with ongoing securities law compliance requirements, including stock exchange obligations, shareholder-related disputes and corporate governance matters.