Morris Manning & Martin, LLP

Matthew Peurach

Matthew R. Peurach

Partner
Phone: 404.504.7755
Fax: 404.365.9532
[email protected]
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Matthew R. Peurach is a Partner in the firm’s Corporate, Investment Funds, Real Estate Capital Markets and Tax practices, and is Co-Chair of the firm’s Opportunity Zones Practice. Prior to joining MMM, Mr. Peurach was an associate at a large Baltimore-based law firm and was a senior associate in the Washington National Tax office of a “Big 4” accounting firm.

A large portion of Mr. Peurach’s practice focuses on structuring commercial real estate transactions, negotiating and drafting partnership agreements and LLC agreements documenting equity investments in real estate, as well as structuring private equity funds and other joint venture-related entities predominately focused on real estate investments. 

Mr. Peurach also advises clients on tax issues associated with real estate and other corporate transactions, including qualified opportunity fund investments in qualified opportunity zones, like-kind exchanges under Section 1031 of the Code, affordable housing/low income housing tax credits, historic tax credits, energy credits, conservation easement donations and credits, and mergers and acquisitions of corporate and flow-through entities. 

Representative Experience

  • Advised multiple clients in structuring real estate fund investments and navigating the associated tax and legal issues
  • Representation of sponsor in a $100 million qualified opportunity fund formed to invest in qualified opportunity zone property located throughout the country
  • Representation of sponsor in a $100 million qualified opportunity fund formed to primarily invest in hospitality assets located in qualified opportunity zones throughout the country
  • Representation of sponsor in a $50 million qualified opportunity fund formed to acquire and develop multiple properties located within a single qualified opportunity zone
  • Representation of sponsor in a $20 million qualified opportunity fund formed to acquire and develop a single mixed-use property
  • Representation of investor in a $15 million investment in a qualified opportunity fund acquiring raw land for ground-up construction
  • Representation of sponsor in a $10 million qualified opportunity fund formed to acquire and develop a single multi-family property
  • Advised Fortune 100 company on the tax consequences of its approximately $9 billion merger and post-merger transactions, including rendering a tax opinion thereon
  • Representation of multi-family developer in the negotiation and structuring of an approximately $50 million equity joint venture focused on acquiring and developing multi-family properties in the Southeastern United States
  • Representation of industrial real estate developer/operator in the negotiation and structuring of an approximately $40 million equity joint venture focused on acquiring and developing industrial and office properties primarily in the Southwestern United States
  • Representation of multiple student housing developers in connection with the negotiation and structuring of joint venture investment entities
  • Representation of hotel developer/operator in the acquisition of hotel properties located in the Southeastern and Midwestern United States
  • Representation of investors in commercial real estate transactions involving complex like-kind exchanges
  • Representation of historic tax credit and new markets tax credit syndicator in connection with private offerings producing tens of millions in tax credits
  • Representation of land owners and syndicators with respect to conservation easement transactions involving hundreds of millions in property donations
  • Representation of publicly traded bank in exiting dozens of investments which produced low income housing tax credits
  • Advised corporate client on the tax consequences related to the $150 million asset acquisition of a chemical manufacturing corporation with a mixture of consideration, which included installment notes, preferred equity interests with put and call options, and cash
  • Representation of multiple buyers and sellers in various asset and stock acquisitions aggregating hundreds of millions of dollars 

Accolades

Named, Georgia Super Lawyer - Rising Star by Atlanta Magazine (2017 and 2018), a distinction given to no more than 2.5% of Georgia attorneys