Zero Cash Flow Net Leased Property: Structure, Financing, Advantages, Disadvantages, Tax and Regulatory Considerations

Mr. Marotta is a tax attorney in Holland & Knight's Boston office. He assists clients with a range of domestic and international tax issues. Mr. Marotta is experienced in negotiating and structuring the purchase and sale of businesses, negotiating loan agreements for lenders and borrowers, drafting joint venture agreements (including with respect to real estate matters), advising insurers on representation and warranty policy coverage, structuring inbound and outbound investments, forming investment funds, drafting U.S. tax disclosures for private placement memoranda and public offerings, and other issues relating to mergers, acquisitions and reorganizations. He also advises on Section 1202 qualified small business stock (QSBS) issues. Prior to joining Holland & Knight, Mr. Marotta advised private equity and corporate clients on the tax aspects of bankruptcies and domestic and multinational mergers and acquisitions in the New York office of an international law firm. He also has experience providing advice on the structuring of investments in overseas and domestic target companies and other domestic and international tax matters from working in the New York office of an international accounting firm.

Mr. Miller specializes in commercial real estate transactions. Since 1999, he has represented clients in successfully closing over $4 billion of commercial real estate transactions throughout the United States, primarily involving net leased properties. His recent transactions include over $500 million in sale-leasebacks with public companies, such as Rite Aid, Pep Boys and Fleetwood Enterprises.