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Daniel Cullen is a Partner at Baker & McKenzie LLP, specializing in real estate, capital markets, and structured finance. Over the past decade, he has acted as lead tax counsel in numerous real estate capital markets transactions involving public and private Real Estate Investment Trusts (REITs) and Delaware Statutory Trust (DST) real estate offerings, among other complex lease transactions. He has issued tax opinions addressing multifaceted issues within the industry, and has served as special tax counsel for assets totaling approximately $15 billion. His extensive experience includes tax planning for inbound and outbound real estate projects, real estate investment funds, leveraged partnerships, joint ventures, and REITs under Section 1031 Structures. Furthermore, he has significant expertise in tax matters related to lease financings across various sectors such as real estate, telecommunications, and transportation. As a recognized authority in REIT taxation, he has contributed as a columnist for the Journal of Passthrough Entities and teaches a course on taxation of real estate investments at Northwestern University School of Law.
The Department of Law (JD program) accepts both LSAT and GRE scores. The JD is a full-time three-year program.