Terry Maloney has more than 30 years of experience advising a broad array of clients on complex federal income tax issues. She has in-depth experience representing sovereign wealth funds (SWFs) and has represented SWFs in billions of dollars of investments in U.S. assets, including investments in stocks, securities, private equity funds, real estate funds, lending funds, and other types of assets. Terry has handled transactions for foreign and domestic clients in a wide range of areas, including private equity, M&A, real estate investments trusts (REITs), and partnerships, with particular emphasis on planning for inbound investment in U.S. real estate.
Terry's experience in the past year illustrates the scope of her practice. In addition to representing foreign governments and foreign pensions in U.S. investments, she has assisted with the formation of real estate funds and REITs, provided tax advice to sponsors of private equity funds, and worked on a number of public offerings of a REIT securities. Terry has also formed credit funds, counseled tax-exempt clients in acquisitions in the health care industry, and worked with mortgage REITs and other lenders to structure financing transactions and securitizations.
Terry's focus for the past several years has been the U.S. taxation of inbound investments, particularly the taxation of foreign governments. She has written extensively on the subject, as well as on the tax aspects of fund formation and other topics. She is a member of the American Bar Association (Tax Section) and the State Bar of California.
U.S. Income Taxation of Foreign Governments, International Organizations, Central Banks and Their Employees, BNA Tax Management Portfolio 913-4th
- Cornell University (J.D. magna cum laude 1984); The Catholic University of America (B.A. 1981; Phi Beta Kappa)