Joy MacIntyre is a tax partner in the San Francisco office of Morrison & Foerster LLP. Ms. MacIntyre has a general federal tax practice with an emphasis on transactional work. She has had extensive experience advising clients with respect to domestic and cross-border mergers, acquisitions, divestitures and restructurings. Her practice includes work with private equity fund formation and investment, partnership roll-up transactions, operating joint ventures and real estate transactions. Ms. MacIntyre has experience advising public and private REIT clients in connection with their initial formation, ongoing compliance, securities offerings, and property acquisitions and dispositions. She also counsels foreign persons with respect to the U.S. tax aspects of their operations and investments in the United States, and advises U.S.-based companies on U.S. tax planning with respect to their worldwide operations. Ms. MacIntyre regularly provides advice on the specialized tax rules applicable to mutual funds, tax-exempt entities and S corporations.