Thomas R. Popplewell

Partner

Tom is experienced in real estate income tax matters, in structuring and implementation of U.S. and international asset securitization and in mergers and acquisitions of corporations. He also advises clients on Texas taxes, and on federal income taxation issues and their impact on partnerships, limited liability companies, corporations, S corporations, real estate investment trusts, hedging and other derivatives, bankruptcy matters, renewable energy, asset-backed and mortgage-backed securitization and REMICs. In these matters Tom often represents pension fund advisors, tax-exempt organizations, real estate investment trusts, private equity firms and hedge funds.

Representative Experience

Publications

• IRS Safe Harbor - M&A "Success-Based" Fees (June 2, 2011)
• IRS Releases Form 8942 for Qualified Therapeutic Discovery Projects (June 22, 2010)
• IRS Provides Guidance on Application Process for Qualified Therapeutic Discovery Project Investment Tax Credits or Cash Grants (June 2, 2010)
• Carried Interest Tax Provisions of the American Jobs and Closing Tax Loopholes Act of 2010 (May 28, 2010)
• Investment Tax Credit or Cash Grant in Lieu of Investment Tax Credit for Qualifying Therapeutic Discovery Projects (April 20, 2010)
• "President Obama’s Proposal Regarding U.S. Federal Income Tax Deferral and Enforcement against Tax Havens" (May 5, 2009)
• "Tax Provisions Contained in the President’s Budget for FY2010" (February 27, 2009)
• "Review of Tax Provisions in the Economic Stimulus Package" (February 26, 2009)
• "Contingent Notional Principal Contracts: No More Wait-and-See?" Taxation of Financial Products (2005)
• "Unrelated Business Income Taxation of Rental Real Estate" The Real Estate Tax Digest (2003)
• "Section 45D: New Markets Tax Credit" The Real Estate Tax Digest (2002)
• "Partnership Reimbursement of Preformation Expenses: Tax-Free Cash" The Real Estate Tax Digest (2001)
• "IRC Section 1031 and Real Estate: Tenants In Common and Dissentient Partners" The Real Estate Tax Digest (November 1, 2000)
• "IRC Section 1031: Hither and Yon" The Real Estate Tax Digest (2000)
• "Unrelated Business Taxable Income from Rental of Real Estate: Parking Issues" The Real Estate Tax Digest (1999)
• "Incorporating a Partnership to Form a Real Estate Investment Trust" The Real Estate Tax Digest (1999)
• "The Application of Section 1001 Debt Modification Rules to Commercial Real Estate Loans" The Real Estate Digest (1998)
• "Taxpayer Relief Act of 1997: Provisions Affecting Real Estate Investment Trusts" The Real Estate Tax Digest (1998)
• "Dividend Reinvestment Plans and Direct Purchase Plans for Real Estate Investment Trusts" The Real Estate Tax Digest (1998)
• "Investing in Texas Real Property—Choice of Entity" The Real Estate Tax Digest (1997)
• "Special Forms of Holding Real Estate in Federal Taxes Affecting Real Estate" (1995)
• "Important Developments Report of the Committee of Financial Transactions of the ABA Section of Taxation" The Tax Lawyer (1993)
• "Important Developments Report of the Committee of Financial Transactions of the ABA Section of Taxation" The Tax Lawyer (1992)
• "Report Regarding Reporting Issues Relating to Tax Accounting for Discount and Premium on Investments in Mortgage Pass-Through Certificates by Regulated Investment Companies and Other Investors and Proposed Revenue Ruling" Submitted by the American Bar Association Section of Taxation (1992)

Events

• 2009 Leadership in Utilities Forum (December 2, 2009)
• "Structural Issues," presented to The Second Annual Convenience Store and Retail Petroleum Marketing Mergers-Acquisitions & Finance Symposium 2000, Atlanta, Georgia (February 2000)
• "Structuring, Underwriting, Financing and Managing a Successful Acquisition, Disposition or Recapitalization Strategy," 1999 C-Store & Retail Petroleum M&A Symposium, Carlsbad, California (August 1999)
• "Taxation of Real Estate Partnership," Center for Professional Education, Dallas, Texas (May 1999)
• "1031 Exchanges of Investment Properties in Texas, " National Business Institute, Dallas, Texas (January 1999)   
• "Tax Aspects of Mark-to-Market Rules for MBS and CMO Investments, Portfolio Accounting and Tax Strategies for MBS and CMO Investments," Chicago, Ill. (May 1994)

Professional Recognition

• Texas Super Lawyer in Tax Law, Texas Monthly (2011)
• The Best Lawyers in America, Tax Law (2010-2012)
• Profiled as one of the leading Tax lawyers in Texas, Chambers USA: America's Leading Business Lawyers (2009-2011)

• Austin
• Beijing
• Dallas
• Houston
• London
• New York
• Research Triangle Park
• The Woodlands
• Washington, DC