Jason Walton focuses his practice on representing mortgage portfolio servicers and successor borrowers in connection with defeasances, assumptions, and transfers of commercial mortgage loans. In addition, his practice includes transfers of business interests involving REMICs. Mr. Walton practices in the area of taxation with an emphasis on the tax aspects of real estate financings, mergers and acquisitions, debt and equity offerings and restructurings, fund formations, financing structures, tax credits, and non-profit formation and operations.
His practice also encompasses tax pass-through entities such as limited liability companies, S corporations, and limited partnerships, and he is involved in structuring various business entities using LLCs and partnerships and drafting the related agreements, as well as all tax aspects of real estate financings involving like-kind exchanges. He also practices in the areas of estate planning and the taxation of trusts and estates, and he counsels clients on estate administration matters.
Mr. Walton regularly advises clients in the following areas: