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
- Paul Hastings Advised Nuveen in Acquisition from Omni Holdings - May 10th, 2023
- Paul Hastings Advised Spearmint Energy in Acquisition of Battery Energy Storage Assets Portfolio - March 23rd, 2023
- Paul Hastings Advised SD Biosensor and SJL Partners in Acquisition of Meridian Bioscience - February 6th, 2023
- Paul Hastings Advises Foxconn in Strategic Partnership and Investment in Lordstown Motors - November 9th, 2022
- Spearmint Energy Acquires 150MW Energy Storage Project - July 28th, 2022
- 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 Issues Initial Guidance on Domestic Content Bonus Credit for Energy Projects - May 16th, 2023
- IRS Provides Initial Guidance on Code Section 48C Qualifying Advanced Energy Project Credit - April 19th, 2023
- IRS Guidance Issued on Energy Community Bonus Credit - April 6th, 2023
- IRS Issues Guidance on Low-Income Community Bonus Credit - February 15th, 2023
- IRS Delays Reporting Requirements on Digital Assets for “Brokers” But Not Businesses that Receive Digital Assets in Excess of $10,000 - December 27th, 2022
- IRS Delays Implementation of $600 Reporting Threshold for Forms 1099-K - December 27th, 2022
- IRS Publishes Initial Tax Credit Guidance on Prevailing Wage and Apprenticeship Requirements - December 1st, 2022
- Treasury Issues Final Guidance on Housing Tax Credit Income Averaging Rule; IRS Extends Deadlines - October 10th, 2022
- U.S. Senate Passes Inflation Reduction Act - August 10th, 2022
- 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
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