Image: Michael D. Haun

Michael D. Haun

Partner, Tax Department


Michael Haun is a partner in the Tax practice of Paul Hastings and is based in the firm’s Los Angeles office.

Mr. Haun provides tax and business advice to a broad range of domestic and international clients in a wide variety of partnership and limited liability company transactions; acquisitions, mergers and dispositions; and financing arrangements.

Two particular focuses of his practice include (1) tax-subsidized transactions where he represents insurance companies, investors, lenders, sponsors and syndicators with respect to investments involving renewable energy tax credits; low-income housing tax credits; historic tax credits; new markets tax credits; and opportunity zones; and (2) fintech and cryptocurrency tax matters.


  • New York University School of Law, LL.M., 1996
  • University of Florida Fredric G. Levin College of Law, J.D., 1994 (Florida Journal of International Law, Senior Research Editor)
  • University of Central Florida, B.S.B.A., 1991



    Engagement & Publications

    • Co-authored “Tax Considerations in Structuring Initial Coin Offerings,” appearing as a Special Report in Tax Notes, July 16, 2018”
    • Co-authored "Tax Issues for Troubled Companies," appearing in 2010 Major Tax Planning, USC Gould School of Law (62nd Tax Institute)
    • Lectures frequently on tax credit and opportunity zone, cryptocurrency, business, and merger and acquisition issues
    • Spoken in a number of forums sponsored by various organizations, including the USC Gould School of Law Tax Institute, American Management Association, Multi-Housing World, and numerous other panel discussions and seminars

    Practice Areas

    ESG & Impact

    Mergers and Acquisitions


    Real Estate Finance

    Affordable Housing and Tax Credits

    Real Estate Equity Investments and Joint Ventures

    Energy and Global Climate Change

    Fintech and Payments

    Energy and Infrastructure

    ESG & Sustainable Finance

    Impact Investing

    Insurance and Reinsurance




    California Bar

    Georgia Bar

    Florida Bar


    New York University School of Law, LL.M. 1996

    University of Florida, Levin College of Law, J.D. 1994

    University of Central Florida, B.S.B.A. 1991

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