Introduction to Partnerships Taxation 2026 (presented by NYU School of Professional Studies)

Charles (Chuck) Bogle is a partner in Morgan Lewis’s New York office, where his practice covers a wide range of federal income tax matters with a principal focus on the tax aspects of structured finance transactions. He represents sponsors, managers, and underwriters in collateralized bond, loan, and debt obligation transactions, as well as issuers and underwriters in asset-backed and insurancerelated transactions, including credit card, auto loan, marketplace loan, payment plan, and mortgage securitizations. He also brings substantial knowledge of the tax aspects of taxable and tax-free mergers, acquisitions, and dispositions, particularly in the investment management space. His practice areas include Tax, Structured Transactions, and Corporate, Finance & Investment Management, with industry experience in banking.

Justin S. Cohen is a counsel in the New York office of Hughes Hubbard & Reed LLP. He focuses on the tax aspects of domestic and international mergers, acquisitions, and spin-offs, aviation and equipment finance and leasing transactions, corporate finance, securities offerings, and bankruptcy and financial restructurings. He also assists clients with the tax aspects of cross-border investment structuring and private equity and hedge fund formation, and regularly counsels private foundations, country clubs, charitable trusts, and other not-for-profit entities on a variety of compliance issues. His practice areas include Tax, Mergers & Acquisitions, Asset Management, Aviation, Energy & Infrastructure, Venture Capital, Art Law, and the firm’s Not-for-Profit practice.

Sean Austin is a Managing Director in the Tax practice at KPMG, where he advises clients on complex partnership taxation, pass-through entities, and transactional tax matters. Based in New York, he works with investment funds, private equity sponsors, and other business enterprises on the federal income tax consequences of partnership formations, operations, restructurings, distributions, and acquisitions. His practice focuses on providing sophisticated tax advice for complex business transactions involving partnerships and other pass-through entities.

Charles Kaufman is a Principal in the Passthroughs group of KPMG’s Washington National Tax practice, based in New York. He focuses on transactions involving the taxation of partnerships, real estate investment trusts, and other passthrough entities. He advises private equity funds, tax-exempt entities, and financial institutions on complex investment activities, structured financing, derivatives transactions, and the tax implications of a wide range of private investment vehicles and transactional matters.

Alan Kravitz is a partner in the New York office of Hughes Hubbard & Reed LLP, where he focuses his practice on the tax aspects of domestic and international mergers and acquisitions, joint ventures, and structured finance. He has deep experience in aviation finance and equipment finance transactions, in which he has provided tax advice to underwriters, issuers, lenders, and other involved parties. He assists companies and funds with tax matters relating to the acquisition and disposition of subsidiaries and portfolio companies, both domestic and multinational, with a particular focus on the media and technology, telecommunications, and transport and logistics sectors, and advises sponsors on tax considerations relating to the formation and structure of private equity funds.

Ira Aghai is an Associate in Clifford Chance’s Tax team, based in Washington, D.C. He advises clients across a variety of industries on tax and structuring matters related to mergers and acquisitions, restructurings, joint ventures, financings, and private equity and investment fund transactions. Drawing on both private practice and consulting experience, he has developed a strong focus on partnership taxation and complex transactional tax planning.

Steven R. Schneider is a nationally recognized tax lawyer and a partner in the Corporate & Finance practice, based in Washington, D.C. He focuses his practice on transactional and tax policy matters primarily in the area of partnerships and limited liability companies. He has significant tax experience across partnerships, real estate, tax equity and credits, energy transition, mergers and acquisitions, private equity and real estate funds, data centers, qualified opportunity zone funds, cross-border tax, REITs, bioscience, international investors including sovereigns, and S corporations.

Matthew W. Busta, CPA, is a Partner in the Passthroughs group of KPMG’s Washington National Tax practice, based in Philadelphia. He advises partnership clients throughout the firm, with a particular focus on private equity funds, hedge funds, and operating partnerships. His practice includes analyzing complex tax issues arising from partnership transactions, developing sophisticated allocation templates, and preparing technical memoranda and opinions on partnership tax matters.

Hannah Richard is Counsel at Clifford Chance, based in New York, where her practice focuses on U.S. federal tax matters involving complex domestic and cross-border transactions. She advises sponsors and investors on fund formation and fund-related matters, including secondary transactions, GP stakes investments, joint ventures, and co-investments. Her practice also includes REIT formation and operations, as well as the tax aspects of mergers and acquisitions and capital markets transactions.

Olivia Schomburger is an Associate in Clifford Chance’s U.S. Tax, Pensions and Employment group in New York. She advises clients on U.S. and international tax matters, with a focus on complex investor-side and sponsor-side structuring and negotiations. Her practice includes advising on the U.S. tax implications of investments by non-U.S. investors, including those subject to special U.S. tax treatment, as well as outbound investments by U.S. taxable and tax-exempt investors.

Annet Thomas-Pett is a Managing Director in PwC’s National Real Estate Tax Practice, based in New York. She has over 17 years of experience working with real estate advisors, private equity real estate fund sponsors, both public and private REITs, and high-net-worth individuals. She has extensive real estate experience and is considered a technical expert in federal taxation, particularly in the real estate area.