Timothy S. Pollock was a partner in the Tax, Real Estate and Real Estate Capital Markets Practices. Tim practiced primarily in the areas of real estate finance and taxation, general taxation, general business transactions and estate planning. A large portion of Tim’s practice focused on real estate ownership structures, tax issues associated with real estate transactions, including like-kind exchanges under Section 1031 of the Code, partnership agreements and operating agreements documenting equity investments in real estate, and private fund syndications raising capital for real estate investments.