Emily Benedict

Emily focuses on federal income tax issues related to investment funds, structured finance, and securitization.

Emily represents REMICs, REITs, other pass-through entities, and issuers and underwriters concerning various aspects of income tax structuring of structured finance and securitization. She also represents sponsors and investors in investment funds related to real estate assets.

Relevant Experience

• Representation of issuers and underwriters concerning tax issues in private and public mortgage-backed security, REMIC, and debt offerings, particularly in connection with real estate assets, including representation of US government agencies in mortgage loan securitization transactions.
• Tax structuring and evaluation of various securitization, resecuritization, debt, and grantor trust transactions, particularly in connection with real estate assets and representation of parties to such transactions.
• Tax structuring and representation of private investment funds, including related to issues regarding real estate assets, fund formation, US trade or business, FIRPTA, and US withholding.
• Representation of issuers and lenders concerning tax issues in financing of servicer advance receivables.
• Pro bono instruction on federal income tax return preparation to military volunteers who will assist military families in preparing tax returns.
• Participation in the firm’s Veterans Pro Bono program, assisting veterans seeking redress for benefits claims or to change their military records.