Overview
Tom Wisialowski is a partner and chair of the Palo Alto office of Paul Hastings and is a member of the firm’s Tax and Real Estate Departments.
Mr. Wisialowski provides advice regarding structuring of real estate transactions, primarily through the use of limited liability companies and partnerships, including the formation of private equity and real estate funds, and real estate investment trusts (REITs). He also represents public and private pension plans and foreign sovereign wealth funds (SWF) and their advisors with respect to investments in private equity, venture capital, and real estate funds, including advising regarding unrelated business taxable income (UBTI) issues, effectively connected income (ECI) issues, and private REITs and UPREITs. Mr. Wisialowski also advises the Firm’s investment management group, advising regulated investment companies and hedge funds.
Recognitions
- Best Lawyers in America (2007-2020)
- Best Lawyers: California's Best Lawyers (2012-2020)
- Chambers USA (2007-2020)
- The Legal 500 (2007-2020)
- Planning Committee – USC Tax Institute (2014-2020)
Education
- Stanford Law School, J.D. (1985)
- University of Wisconsin Whitewater, B.B.A. (1982)
news
- Paul Hastings Ranked as Top Three Firm for New Rankings and Recognized for Numerous Practice Strength and Growth in Chambers USA 2021 - May 21st, 2021
- Colony Capital Leads $1.2 Billion Investment in Vantage Data Centers - July 8th, 2020
- Paul Hastings Practices and Lawyers Score Top Rankings in Chambers USA 2020 - May 1st, 2020
- Paul Hastings Practices and Lawyers Score Top Rankings in Chambers USA 2019 - May 1st, 2019
- Camden Properties and Camden Land Corporation Sell Beverly Hills Golden Triangle Property to Starpoint for $193 Million - September 4th, 2018
- Paul Hastings Practices and Lawyers Score Top Rankings in Chambers USA 2018 - May 11th, 2018
- Sino-Ocean Group Acquires Chicago’s Soho House - April 25th, 2018
- Cando Partners and Wilshire-Canon Properties Sell Beverly Hills Golden Triangle Office Building to Douglas Emmett - December 21st, 2017
- Paul Hastings Practices and Lawyers Score Top Rankings in Chambers USA 2017 - June 5th, 2017
- Northstar Travel Group Acquires Hotel Investment Event Portfolio of Burba Hotel Network - May 8th, 2017
- Nyca Partners Closes $125M Fintech Fund - January 31st, 2017
- Paul Hastings Practices and Lawyers Score Top Rankings in Chambers USA 2016 - June 8th, 2016
- Ping An Forms Joint Venture Platform for U.S. Real Estate Investment - October 27th, 2015
- CreditEase Forms One of the First China Outbound Funds of Funds Using Fast Track Scheme - July 16th, 2015
- Hotel Lotte Acquires New York Palace Hotel - June 2nd, 2015
- Paul Hastings Practices and Lawyers Score Top Rankings in Chambers USA 2015 - May 20th, 2015
- Paul Hastings Practices and Lawyers Score Top Rankings in Chambers USA 2014 - May 27th, 2014
- Paul Hastings Extensive Practice Strength Highlighted in The Legal 500 United States 2013 - June 5th, 2013
- Paul Hastings Employment Practice Honored with Chambers ''Award for Excellence'' and Firms Leading Practices and Lawyers Ranked in Chambers USA 2013 - May 27th, 2013
- Paul Hastings Represents Avalon Ventures in $495 Million Life Science Collaboration with GlaxoSmithKline - April 23rd, 2013
Recognitions
- Recognized by Chambers USA 2021 - May 21st, 2021
- Recognized by Chambers USA 2020 - May 1st, 2020
- Ranked by Chambers USA 2019 - April 26th, 2019
- Recognized by Chambers USA 2018 - May 15th, 2018
- Recognized by Chambers USA 2017 - June 5th, 2017
- Recognized by Chambers USA 2016 - June 8th, 2016
- China Business Law Journal Awards - December 18th, 2012
- Recognized as PERE's Global Award Winner for Transactions and Fund Formation - March 5th, 2012
insights
- Treasury Issues New Guidance Affecting Sovereign Wealth Funds, Qualified Foreign Pension Funds, and Domestically Controlled REITs and RICs - January 9th, 2023
- COVID-19 Paul Hastings LLP Hospitality & Leisure Client Alert - March 16th, 2020
- Proposed IRS Regulations Significantly Curtail Impact of Section 956 for U.S. Corporate Borrowers - November 5th, 2018
- QOZs (Qualified Opportunity Zones) for Real Estate Developers and Investors - September 24th, 2018
- Tax Reform Provides New Tax Benefits to Unincorporated Businesses - January 12th, 2018
- Real Estate Related Provisions of the Tax Reform Act - January 9th, 2018
- The Tax Cuts and Jobs Act Makes Significant Changes to Taxation of Business Operations - January 8th, 2018
- The International Provisions of the GOP Tax Reform Act - December 28th, 2017
- Tax Cuts and Jobs Act Significantly Impacts Individual Taxation Provisions - December 26th, 2017
- Private Fund Report—Summary of Key Developments—Summer 2017 - August 1st, 2017
- IRS Relaxes Fractions Rule Regulations - January 26th, 2017
- Private Fund Report—Summary of Key Developments—Winter 2016 - January 3rd, 2017
- Private Fund Report—Summary of Key Developments—Spring 2016 - July 14th, 2016
- Recent SEC Enforcement Action Merits a Second Look by Private Equity Firms and Fundless Sponsors at Broker-Dealer Registration - June 20th, 2016
- New IRS Audit Rules for Partnerships - March 7th, 2016
- PATH Act Amends Rules Relating to REITs and FIRPTA - December 24th, 2015
- Hedge Fund Report: Summary of Key Developments - Fall 2015 - December 21st, 2015
- Treasury Issues Proposed Regulations Addressing Management Fee Waivers and Other Disguised Payments from Partnerships for Services - August 12th, 2015
- Hedge Fund Report - Summary of Key Developments - Spring 2015 - June 1st, 2015
- Hedge Fund Report—Summary of Key Developments—Fall 2014 - December 23rd, 2014
Engagement & Publications
- Frequent speaker on U.S. real estate and partnership tax issues
- Frequent speaker on U.S. and cross-border tax issues
- Former Adjunct Professor, Partnership Taxation at The University of Southern California Law School and University of San Diego
- Speaker, 2018 California Bar/Real Estate Section – Unpacking Joint Ventures
- Speaker, 2016 USC Tax Institute - Drafting Partnership and LLC Agreements - Critical Tax Considerations
- Speaker, 2013 USC Tax Institute – Limitations on the Use of Partnership Losses in Real Estate Transactions: Planning Opportunities
- Speaker, 2012 Mid-Winter ABA Tax Section -- Real Estate Funds: A Potpourri of Issues that Vex the Practical Practitioner
- Speaker 2010, Law Seminars International—Real Estate Joint Ventures and Funds–Tax Traps of Exiting Joint Ventures and Workouts of Joint Ventures
Involvement
- Former Member of Advisory Forum, Stanford Center on the Legal Profession
- Former co-chair of ABA Section of Taxation Committee on U.S. Activities of Foreigners and Tax Treaties Subcommittee on Portfolio Investments and Withholding Tax
- Former chair of the Foreign Tax Section and Former chair of the Pass-Through Entities Committee of the Los Angeles County Bar Association
- Member of the State Bar of California