Shiukay Hung

Shiukay Hung

Education

University of British Columbia (B.Sc., 2003)
University of British Columbia (LL.B., 2006)
Harvard Law School (LL.M., 2008)

Bar Admissions

New York

Shiukay Hung is a senior tax associate based in Morrison & Foerster LLP’s New York office. He has a broad-based transaction-oriented practice focused on U.S. federal and international income tax matters. He advises on the tax aspects of sophisticated capital markets transactions, financial instruments (including structured products and derivatives), REITs, real estate loans, syndicated loans, mergers and acquisitions and private equity transactions. In addition, he has expertise in tax issues relating to sovereign wealth funds and was previously seconded to a sovereign wealth fund where he focused on the tax aspects of investments in private equity funds, hedge funds, real estate funds, co-investment vehicles, and other alternative investment products.

Shiukay is a frequent legal commentator on topics of U.S. federal and international taxation. He has appeared on television to discuss the Foreign Account Tax Compliance Act (“FATCA”) and corporate inversions. In addition, he recently contributed an article to The Real Estate Finance Journal on the taxation of REITs. He has also contributed to the professional journal Tax Notes, to the CCH Expert Treatise Federal Taxation of Partnerships and Partners and to the firm’s quarterly tax newsletter MoFo Tax Talk.

Shiukay received his LL.M. with a concentration in tax from Harvard Law School and his LL.B. from the University of British Columbia in Canada where he graduated near the top of his class as a Wesbrook Scholar.

Representative Capital Markets Experience

  • Representing a Canadian financial institution in its structured products platform linked to equities, indices, ETFs, commodities, interest rates and other underlying assets
  • Represented Education Realty Trust, Inc. in connection with multiple public offerings of debt and equity securities resulting in proceeds of approximately $1.4 billion
  • Represented AutoZone, Inc. in connection with $1.55 billion of registered offerings of senior notes

Representative Mergers and Acquisitions Experience

  • Represented Balfour Beatty PLC in the $1.35 billion sale of its professional services unit Parsons Brinckerhoff to WSP Global Inc. in a spin-off transaction
  • Represented Trade Street Residential, Inc. in its definitive merger agreement with Independence Realty Trust, Inc.
  • Represented McKesson Corporation in the $130 million sale of ZEE Medical to Cintas Corporation

Representative Private Equity Experience

  • Represented a sovereign wealth fund in its investment in various private equity funds
  • Represented a sovereign wealth fund in its proposed co-investment in a real estate project located in California  
  • Represented First Reserve in connection with the acquisition of 100% of Kingfisher Wind, a 298MW wind energy project located in Northern Canadian County and Southern Kingfisher County in Oklahoma

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