Overview
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 involving corporations, including cross-border transactions; restructuring matters; tax issues involving credit agents; real estate investments; initial coin offerings; and cryptocurrencies and virtual currency matters. He also specializes in tax-subsidized transactions and represents developers, syndicators, investors and lenders with respect to investments that involve low-income housing tax credits; renewable energy tax credits; historic tax credits; new markets tax credits; and opportunity zones.
Education
- 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
news
- Proctor & Gamble to Acquire Farmacy Beauty - November 16th, 2021
- Foxconn and Lordstown Motors Enter Into a Transformative, Strategic Partnership - November 10th, 2021
- Jasper Therapeutics to Merge with Amplitude Healthcare Acquisition Corporation to Create a Publicly Listed Leading Biotechnology Company in Hematopoietic Stem Cell Transplantation - May 6th, 2021
- Paul Hastings Represented Caithness Energy in Sale of 845MW Shepherd’s Flat Wind Farm - March 25th, 2021
- Total Produce to Acquire Substantial Stake in Dole Food Company - February 1st, 2018
- Paul Hastings Extensive Practice Strength Highlighted in The Legal 500 United States 2013 - June 5th, 2013
- Paul Hastings Advised Gestamp Wind North America in Sale and Leaseback of Puerto Rico Wind Farm - January 16th, 2013
- Paul Hastings Advises Fairfield Residential on Plan of Reorganization - July 6th, 2010
- Paul Hastings Advises MAGNATRAX Corporation on Sale of Jenisys Engineered Products - October 31st, 2006
insights
- IRS Provides Further Relief for Low-Income Housing Tax Credit - January 18th, 2022
- The Crypto Tax Man Cometh - August 3rd, 2021
- Treasury Issues Final Regulations on Carbon Capture Tax Credits - January 12th, 2021
- Key Business Tax Provisions of the Consolidated Appropriations Act, 2021 - January 11th, 2021
- Tax Liability Insurance Podcast - August 5th, 2020
- IRS Provides Relief for Low-Income Housing Tax Credit - July 2nd, 2020
- IRS Provides Relief for Qualified Opportunity Zone Funds and Investors - June 8th, 2020
- Treasury Issues Further Guidance on Carbon Capture Tax Credits - June 1st, 2020
- IRS Expands Safe Harbor for Renewable Energy Projects - May 28th, 2020
- Treasury Issues Final Qualified Opportunity Zone Regulations - January 7th, 2020
- IRS Issues Long-Awaited Guidance on Virtual Currency - October 14th, 2019
- Treasury Issues Further Guidance on Bonus Depreciation Rules, Declines to Amend Legislative Drafting Glitch - September 19th, 2019
- IRS Issues Further Guidance on Qualified Opportunity Zones - April 23rd, 2019
- Proposed IRS Regulations Significantly Curtail Impact of Section 956 for U.S. Corporate Borrowers - November 5th, 2018
- IRS Provides Guidance on Qualified Opportunity Zones - October 22nd, 2018
- Tax Considerations in Structuring Initial Coin Offerings - September 27th, 2018
- QOZs (Qualified Opportunity Zones) for Real Estate Developers and Investors - September 24th, 2018
- IRS Releases New Guidance Regarding the “Beginning of Construction” Requirements for Energy Investment Tax Credits - July 3rd, 2018
- Treasury and IRS Release Final Designations of Qualified Opportunity Zones - June 15th, 2018
- Update on Qualified Opportunity Zones Added by the Tax Cuts and Jobs Act - April 4th, 2018
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
Tax
Real Estate Finance
Affordable Housing and Tax Credits
Real Estate Equity Investments and Joint Ventures
Energy and Global Climate Change
Fintech and Payments
Payment Systems
Infrastructure and Energy
ESG Risk, Strategy, and Compliance
Impact Investing
Languages
English
Admissions
California Bar
Georgia Bar
Florida Bar
Education
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