Areas of Practice

Corporate
Capital Markets; Mergers & Acquisitions

Tax
Partnerships, Limited Liability Companies, and Other “Pass-Through” Vehicles; Real Estate Investment Trust (REIT) Tax; State & Local Taxation; Tax-Exempt Organizations

Real Estate
Real Estate Investment Trusts (REITs)

Institutional Investor

Specialty Teams

Blockchain Technologies

Opportunity Zone Funds Team

Experience

Steven Meier is chair of Seyfarth’s Corporate Department and co-chair of the firm’s Tax Practice. Steve is a tax and business lawyer with broad experience in designing and implementing M&A and real estate capital markets transactions. Clients appreciate his cutting-edge knowledge of the tax law and his ability to apply it in a grounded, common-sense manner to real estate and corporate transactions.

Steve is an expert in developing real estate and alternative investment programs of all types, including Qualified Opportunity Funds, REITs, investment funds and complex like-kind exchange programs (such as Delaware Statutory Trust investment programs). Steve serves as general tax counsel to numerous businesses and entrepreneurs, and advises them on domestic and cross-border M&A transactions, equity compensation and related matters and dispositions to strategic and financial acquirers. Clients praise Steve for his combination of sophisticated tax knowledge and understanding of their businesses.

Steve is recognized as a thought leader in tax structuring of investment programs for the capital markets industry. He has been recognized by Legal 500 for his tax practice and is a frequent speaker on tax and business issues in Qualified Opportunity Funds, real estate investment programs and M&A transactions.

Steve lives in the Wicker Park neighborhood of Chicago with his wife, two children and three dogs.

Education

J.D., Columbia Law School (1998)
Harlan Fiske Stone Scholar, all years

A.M., Harvard University (1991)

B.A., University of Wisconsin (1988)

Admissions

Illinois

New York

Courts

U.S. Tax Court

Affiliations

American Bar Association

Chicago Bar Association

New York State Bar Association

Real Estate Investment Securities Association

Investment Program Association

Real Estate Roundtable (Tax Policy Advisory Committee (TPAC) Member, 2017)

Publications

Co-Author, "Qualified Opportunity Zone Proposed Regulations Provide a Path Forward for Fund Formations, But Leave Many Questions for Another Day," Client Alert, Seyfarth Shaw LLP (October 25, 2018)

Co-Author, "Tax Reform for REITs and Real Estate Businesses," Tax Reform Management Alert Series, Seyfarth Shaw LLP (December 19, 2017)

Co-Author, "Washington’s Current Musings and Their Effect on Real Estate Investing," PREA Quarterly (February 27, 2017)

Co-Author, “10 Key Ways the Trump Administration May Impact The Way You Do Business in 2017,” Presidential Pulse, Seyfarth Shaw LLP (December 12, 2016)

Co-Author, “One Step Back, One Step Forward: New Debt-Equity Regulations Narrow Their Focus on Earnings Stripping,” Client Alert, Seyfarth Shaw LLP (November, 3, 2016)

Co-Author, "There is life after death...of the Bottom-Dollar Guarantee," Client Alert, Seyfarth Shaw LLP (October 14, 2016)

Co-Author, "New Tax Law Includes Numerous Changes to REIT and FIRPTA Rules," One Minute Memo, Seyfarth Shaw LLP (December 22, 2015)

Co-Author, "Proposed Treasury Regulations Offer Guidance on Disguised Payments for Services," Management Alert, Seyfarth Shaw LLP (July 27, 2015)

Co-Author, “DSTs Borrowers: Financing Issues with Delaware Statutory Trusts Designed to Qualify as Replacement Property for Section 1031 Exchanges,” Property Lines: A Publication of Seyfarth Shaw LLP’s Real Estate Department, Seyfarth Shaw LLP (June 16, 2014)

Co-Author, "Proposed Treasury Regulations Modify Debt Allocation and Disguised Sales Rules (Eliminating the Use of “Bottom-Dollar” Guarantees)," One Minute Memo, Seyfarth Shaw LLP (February 12, 2014)

Co-Author, "New Accredited Investor Rules Impact Real Estate Securities Offerings," One Minute Memo, Seyfarth Shaw LLP (December 17, 2013)

Co-Author, "Proposed FIRPTA Changes Could Facilitate Greater Non-U.S. Equity Investment in U.S. Real Estate," One Minute Memo, Seyfarth Shaw LLP (October 28, 2013)

“TIC 2.0: DSTs are the Future of 1031 Real Estate Investing,” Commercial Investment Real Estate, (May/June 2013)

“Traders Seek Streamlining, Protection,” GlobeSt.com (May 2013)

Presentations

Panelist, "Opportunity Zones Fundamentals & the Latest Updates in Illinois," 2019 CDFA Roundtable, Chicago, IL, Seyfarth Shaw LLP (July 25, 2019)

Co-Presenter, "The Opportunity Zone Investment Tax Regime: Recent Legislative and Regulatory Developments You Should Know," Knowledge Group Webinar (July 9, 2019)

Co-Presenter, "Update on Real Estate Investing’s Latest Trend: Qualified Opportunity Funds," Roundtable Discussion, Seyfarth Shaw LLP (June 25, 2019)

Panelist, "A Discussion of Considerations for Managing Client Investment in QOZs," IPASummit 2019, Washington, DC (May 9, 2019)

Co-Presenter, "Tax Reform: Impact on REITs, Real Estate Businesses and Investors," Strafford Webinar (March 25, 2019)

Panelist, "Establishing a QOZ Fund – Impacts and Considerations," IPAForum: Qualified Opportunity Zone Funds, Dallas, TX (February 12, 2019)

Presenter, "Qualified Opportunity Zone Funds," ADISA and Real Assets Adviser Educational Video Series (November 28, 2018)

Co-Presenter, "Opportunity Zones," Commercial Observer Fall Financing Commercial Real Estate Forum’s Roundtable Luncheon (November 13, 2018)

Presenter, "Opportunity Zone Guidance - Interpreting the New Treasury Department Regulations," Institute for Portfolio Alternatives Webinar (October 25, 2018)

Presenter, “Opportunity Zones 101,” ADISA 2018 Annual Conference (October 9, 2018); Winner of “Best Presentation Award”

Presenter, “Opportunity Zone Offerings: The First Wave,” ADISA 2018 Annual Conference (October 9, 2018)

Presenter, “Taking Advantage of Tax Reform,” ADISA 2018 Annual Conference (October 9, 2018)

Presenter, “The Impact Qualified Opportunity Zones are Having on Portfolio Diversifying Investments,” IPA Webinar (August 30, 2018)

Panelist, "Who are Opportunity Fund Investors," CDFA's Opportunity Zones: Maximizing Impact in Your Community Conference (September 6, 2018)

Panelist, "Alts Due Diligence to New Products," 2018 AI Research & Due Diligence Forum, presented by ADISA, New York, NY (July 11, 2018)

Panelist, "Tax Demo and Full Cycle of Events Debate," 2018 AI Research & Due Diligence Forum, presented by ADISA, New York, NY (July 10, 2018)

Presenter, "Welcoming Remarks & Introduction – An introduction to Qualified Opportunity Funds," CDFA Illinois Financing Roundtable (May 24, 2018)

Co-Presenter, “Tax Reform: Impact on REITs, Real Estate Businesses and Investors,” Webinar, presented by Strafford (February 27, 2018)

Co-Presenter, "Entity-Level Tax for Partnerships — Since When? Since Now!," 2017 Taxation Briefing, presented by Seyfarth Shaw LLP and Moore Colson CPAs and Advisors, Atlanta, GA (December 6, 2017)

Panelist, "1031 Exchanges: Deep Dive," ADISA 2017 Annual Conference, Las Vegas, NV (October 24, 2017)

Panelist, “Using Delaware Statutory Trusts in Real Estate Investments: Opportunities and Legal Risks,” Webinar, presented by Strafford (September 27, 2017)

Panelist, "The 411 on 1031," 2017 Due Diligence Forum, presented by ADISA, Chicago, IL (July 13, 2017)

Panelist, “Using Delaware Statutory Trusts in Real Estate Investments: Opportunities and Legal Risks,” Webinar, presented by Strafford (March 10, 2016)

Co-Presenter, “Structuring Pass-through Entities Seminar,” Transaction Advisors and True Partners Consulting, Oak Brook, IL (November 19, 2015)

Co-Presenter, “Internal Controls to Mitigate Tax Risk Seminar,” Transaction Advisors and True Partners Consulting, Deerfield, IL (November 12, 2015)

Co-Presenter, “Identifying Tax Issues in Due Diligence Seminar,” Transaction Advisors and True Partners Consulting, Chicago, IL (November 5, 2015)

Co-Presenter, “Executive Employment Agreements and Equity Based Compensation in Private Equity Transactions," Webinar (July 15, 2014)

Presenter, "Recapitalizations and Mergers of Debtor Partnerships,” Illinois CPA Society’s Taxation on Real Estate Conference (June 4, 2014)

Panelist, “The JOBS Act and Changes to Regulation D: Taking the Gloves off the Private Offering” Real Estate Investment Securities Association 2013 Spring Symposium, San Diego, CA (April 16, 2013)

Co-Presenter, “Executive Employment Agreements and Equity Based Compensation in Private Equity Transactions,” ACG Chicago (April 9, 2014)

Moderator, “Delaware Statutory Trusts and Tenant-in-Common Transactions, Bad Actors and Crowdfunding: How They Can Impact Broker-Dealers," Real Estate Investment Securities Association’s 2014 Spring Symposium (March 16, 2014)

Moderator, “Net Leases and the Delaware Statutory Trust” National Net Lease Investment Conference, Chicago, IL (November 1, 2012)

Panelist, "Advanced 1031 Planning," Real Estate Investment Securities Association 2012 Annual Conference, Las Vegas, NV (October 7, 2012)

Moderator, “Investing in Direct Participation Programs” “Real Estate Investment Securities Association 2011 Annual Conference,” Las Vegas, NV, (October 16, 2011)

Panelist, "280G and 409A Issues,” Fifth Annual Executive Compensation Institute, Chicago Bar Association Employee Benefits Committee and The John Marshall Law School Center for Tax Law and Employee Benefits (September 27, 2011)

Accolades

Recognized Attorney, US Taxes: Non-Contentious, Legal 500 (2015–2019)

Recognized Attorney, M&A/Corporate & Commercial: M&A Middle Market (U.S), Legal 500 USA (2017-2018)

Faculty Member’s Sessions