Jay Blaivas

Jay Blaivas


Queens College, City University of New York (B.A., 1992)
Columbia Law School (J.D., 1995)


Bar Admissions

New York

Jay’s practice focuses on the taxation of REITs, real estate–related funds, joint ventures and opportunity zone funds, in connection with all aspects of their formation and operations.

With over 20 years of broad experience in real estate tax matters, both as an in–house tax attorney and in private practice, Jay provides clients with invaluable advice on complex tax matters involving REITs, real estate funds and their investors, drawing on his deep industry experience and knowledge to better understand our clients’ business goals and challenges.

Jay’s practice includes advising on all tax aspects of the formation, operation and ongoing compliance of public, private and non–traded mortgage and equity REITs and UPREITs and the structuring and operations of real estate equity, debt and opportunity zone funds, including their investments, transactions and financings, as well as the tax considerations applicable to their U.S., non–U.S., tax–exempt and foreign sovereign investors.

Prior to joining Morrison & Foerster, Jay was a Managing Director at The Blackstone Group, where he oversaw all tax–related aspects of the Blackstone Real Estate Debt Strategies (BREDS) business, including its draw–down funds, hedge funds, non–traded regulated investment companies and publicly listed mortgage REIT with total assets exceeding $10 billion.


  • Recommended for US Taxes: Non–Contentious – Legal 500 US 2019

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