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R. Todd  Ervin
Member
Nashville
P:(615) 742-7787
F:(615) 248-4147
E-mail R. Todd Ervin
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Education
University of Florida - LL.M., 1999
University of Florida - J.D., 1998
University of Tennessee - M. Acc., 1993
University of Tennessee - B.S., 1992

Bar Admissions
Tennessee, 1998

Memberships
Nashville Bar Association (Chair, Tax Committee)

Honors & Distinctions
Certified Public Accountant
Order of the Coif
Listed in Best Lawyers® and Mid-South Super Lawyers "Rising Star"

Publications
"State Taxation of Financial Institutions: Will Physical Presence or Economic Presence Win the Day?," 19 Virginia Tax Review 3 (Winter 2000)



Todd practices principally in the areas of corporate and partnership taxation and joint ventures. His experience includes the representation of investment banks, private equity, public and private companies, tax-exempt organizations and foreign investors.

Todd regularly advises both public and private real estate investment trusts (REITs) on a variety of matters. He has been engaged in a number of REIT transactions, including mergers and acquisitions, formation and initial public offering of UPREITs, REIT conversions, roll-up transactions, RIDEA transactions and public debt and equity offerings.

Todd routinely represents corporate and partnership clients in connection with a variety of transactions, including taxable and non-taxable acquisitive transactions, joint ventures, recapitalizations, debt restructurings and debt offerings.

Todd also has an extensive background in transactions involving federal tax exemption issues associated with non-profit health care organizations, including joint ventures with for-profit partners.

Prior to beginning his legal career, Todd worked as a Senior Tax Associate with KPMG.

Representative Experience includes:
  • Drafting tax opinions for REIT securities offerings for issuers such as Education Realty Trust, AmREIT, Whitestone REIT, Gladstone Commercial Corporation and U-Store-It Trust.
  • Reviewing tax opinions and conducting REIT tax due diligence for underwriters on numerous REIT securities offerings.
  • Drafting and structuring partnership and limited liability company agreements for strategic and real estate joint ventures.
  • Corporate acquisitions and dispositions involving domestic and foreign corporations.
  • Advising foreign institutional investors placing substantial amounts of equity into joint ventures holding U.S. real estate and into private equity funds.
  • Representing clients before the National Office of the Internal Revenue Service in obtaining private letter rulings and in IRS administrative proceedings.
  • Advising clients on the federal income tax issues associated with Internal Revenue Code Section 1031 transactions.