Richard A. Wolfe
is a tax partner resident in Fried Frank's New York office. He joined Fried Frank in 1988 and became a partner in 1995.
Mr. Wolfe has extensive experience in a full range of real estate transactions, including real estate joint ventures; formation of real estate funds; UPREIT and Down-REIT transactions; private REIT transactions; tax-efficient acquisitions and dispositions of real estate; forward and reverse like-kind exchanges; structuring foreign investment in US real estate; restructuring of distressed real estate; acquisitions of distressed real estate loans; real estate financings and refinancings; and dealing with New York taxes relating to real estate, including the real estate transfer tax, the commercial rent or occupancy tax, the mortgage recording tax and the property tax.
In addition, Mr. Wolfe has substantial experience in corporate, partnership and international transactions, including taxable and tax-free mergers and acquisitions; tax-free spin-offs; joint ventures, in both corporate and partnership form.
Mr. Wolfe is regularly involved in cross border tax planning, both inbound and outbound, with particular focus on minimizing global taxes, strategic placement of assets within a worldwide group, Subpart F, FIRPTA and tax treaties.
Mr. Wolfe understands the business needs of his clients and works with them to structure transactions in a tax efficient manner that also accomplishes their business objectives. He views tax issues as “deal” issues rather than an issue for just one party – a transaction needs to work for both parties from a tax perspective, or the deal won't proceed. He comes up with creative solutions to complex real estate transactions by focusing on both the transactional and tax aspects of the deal to maximize value for all parties.
Mr. Wolfe also has substantial experience in handling tax controversy matters, particularly dealing with IRS field agents, appeals officers and district counsel on significant audit issues.
Mr. Wolfe has given numerous presentations on a variety of real estate topics, and is an adjunct professor in the graduate program in real estate at the Columbia Business School.
Honors & Awards
Mr. Wolfe has been recognized by Legal 500 in Tax: East Coast and has been recognized as a “Super Lawyer" in the Tax section of the 2015 New York Metro edition of Super Lawyers magazine.
Bar Admissions/Licensed Jurisdictions
New York, District of Columbia, New Jersey (inactive), Pennsylvania (inactive), US Tax Court