Mr. Feldman was born in San Diego, California, in 1947. He received his A.B. degree, magna cum laude , from Claremont Men’s College in 1969, his J.D. degree from the University of California, Berkeley, in 1973, and his LL.M. in taxation from New York University in 1977. Mr. Feldman was tax counsel at Bank of America from 1977 through 1980 and was associated with the New York law firm of Cravath, Swaine & Moore from 1981 through 1984. Mr. Feldman associated with the law firm of Morrison & Foerster in 1985 and became a partner in 1986. From September 1996 through March 1998, Mr. Feldman was a partner at Marron-Reid LLP and returned to Morrison & Foerster as a partner in April 1998.

Mr. Feldman is a member of the Section of Taxation of the American Bar Association. He has written and lectured on a variety of tax planning topics.

Mr. Feldman engages in a general tax practice that is primarily transaction-based and emphasizes corporate tax planning, mergers and acquisitions, tax planning for partnerships, joint ventures, REITs and REIT roll-up transactions, real estate investments by taxable and tax-exempt entities, mortgage-backed securities and other securitization transactions, leveraged leasing, foreign investments in the U.S., and outbound investments by domestic companies. He also has had significant experience in dealing with tax problems of financial institutions.

Representative Matters

• Represented a Japanese technology company in tax planning, structuring and documentation for a complex multi-entity joint venture arrangement with a U.S. company relating to industrial production control software and components.
• Advised a private real estate company in the contribution of a $150 million plus portfolio of real estate assets to the operating partnership of a newly-formed public REIT.
• Represented a private real estate development and operating company in connection with the U.S. tax aspects of a joint venture with a REIT involving a $150 million plus group of commercial properties.
• Advised a private securities and investment banking firm regarding partnership tax aspects of an anticipated roll-up into corporate form and a potential public offering, including structuring an interim private placement.
• Advised a public Australian biotechnology company regarding the structuring and tax aspects of a tax free acquisition, through a U.S. subsidiary, of a U.S. biotechnology company.