People: Michael Lobie, Associate

Photo of Michael Lobie, Associate

Michael Lobie

Associate

New York
Direct: (212) 218-5285
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Michael Lobie is an associate in the Tax Group of Seyfarth Shaw’s New York office.

Mr. Lobie has a diverse tax practice involving all aspects of federal taxation.  He advises corporations and their investors on the best way to structure their taxable and tax-free stock and asset acquisitions or dispositions, mergers, consolidations, and liquidations to achieve favorable results.  He also advises partnerships, limited liability companies, joint ventures, S corporations, trusts, and other “pass-through” vehicles on the best way to structure their special allocations of tax and non-tax items, contributions and distributions of appreciated or depreciated property (and, in particular, in a manner so as to avoid the “disguised sale” provisions), “profits” and other “carried” interests, section 704(c) lockups, tax-free exchanges of real property (forward and reverse section 1031 exchanges), and similar matters.  He also advises public and private real estate investment trusts (REITs) on the tax rules particular to them (including the “gross income,” “asset,” and “distribution” REIT qualification requirements, the 100 percent excise tax on “prohibited transactions,” and the effective use of “taxable REIT subsidiaries”), and helps them structure their transactions and investments in a way that is both consistent with their business and investment objectives in conformity with the REIT rules.  He also advises tax-exempt organizations on unrelated business income tax issues.

Mr. Lobie also handles tax controversy and litigation matters.

Prior to joining Seyfarth Shaw, Mr. Lobie worked as a Trial Attorney for the U.S. Department of Justice’s Tax Division, and served as a law clerk to the Honorable Kathleen Kerrigan at the U.S. Tax Court.

Michael Lobie is an associate in the Tax Group of Seyfarth Shaw’s New York office.

Mr. Lobie has a diverse tax practice involving all aspects of federal taxation.  He advises corporations and their investors on the best way to structure their taxable and tax-free stock and asset acquisitions or dispositions, mergers, consolidations, and liquidations to achieve favorable results.  He also advises partnerships, limited liability companies, joint ventures, S corporations, trusts, and other “pass-through” vehicles on the best way to structure their special allocations of tax and non-tax items, contributions and distributions of appreciated or depreciated property (and, in particular, in a manner so as to avoid the “disguised sale” provisions), “profits” and other “carried” interests, section 704(c) lockups, tax-free exchanges of real property (forward and reverse section 1031 exchanges), and similar matters.  He also advises public and private real estate investment trusts (REITs) on the tax rules particular to them (including the “gross income,” “asset,” and “distribution” REIT qualification requirements, the 100 percent excise tax on “prohibited transactions,” and the effective use of “taxable REIT subsidiaries”), and helps them structure their transactions and investments in a way that is both consistent with their business and investment objectives in conformity with the REIT rules.  He also advises tax-exempt organizations on unrelated business income tax issues.

Mr. Lobie also handles tax controversy and litigation matters.

Prior to joining Seyfarth Shaw, Mr. Lobie worked as a Trial Attorney for the U.S. Department of Justice’s Tax Division, and served as a law clerk to the Honorable Kathleen Kerrigan at the U.S. Tax Court.

Education

  • LL.M., New York University School of Law (2013)

  • J.D., University of Connecticut, with honors (2012)

Admissions

  • New York
  • Connecticut
  • District of Columbia
  • Massachusetts (Inactive)

Courts

  • U.S. Supreme Court
  • U.S. Tax Court

Presentations

  • Panelist, “Tax Court Clerkships,” New York University School of Law, New York, NY (September 1, 2017)