Image: Thomas S. Wisialowski

Thomas S. Wisialowski

Partner, Tax Department


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.


  • 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)


  • Stanford Law School, J.D. (1985)
  • University of Wisconsin Whitewater, B.B.A. (1982)



    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


    • 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

    Practice Areas

    Financial Restructuring
    Investment Management
    Real Estate Acquisitions and Dispositions
    Private Equity
    Private Investment Funds
    Real Estate Equity Investments and Joint Ventures




    California Bar


    Stanford Law School, J.D. 1985
    University of Wisconsin-Whitewater, B.B.A. 1982

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