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Christopher Mangin, Jr.

Christopher Mangin, Jr. Partner, Tax

Chris Mangin is a nationally-recognized authority on real estate investment trust (REIT) taxation, real estate funds, and real estate partnerships.

Chris works with REITs, real estate companies, and private equity sponsors on IPOs, mergers and acquisitions, real estate fund formation, qualified opportunity zone funds, joint ventures, take-private transactions, spin-offs, financings, dispositions, recapitalizations, and issues relating to foreign investment in U.S. real estate under FIRPTA.

Chris partners with his clients to provide practical and commercial solutions to tax issues oriented toward achieving their business goals. His work has earned him recognition in Chambers USA, where reviewers praised Chris as “a very impressive lawyer" with a "strong understanding of REIT tax consequences." He is also recognized by Legal 500 (US) in US Real Estate-REITs.

Chris is a frequent speaker at conferences on the taxation of REITs.

Prior to attending law school, Chris spent three years working as a certified public accountant at Big Four accounting firms.

Experience Highlights

  • NorthStar Realty Europe Corp. as special tax counsel in its merger with Core Paneuro 2019 13 Sarl
  • Special tax counsel to Highwoods Properties, Inc. in its $350 million offering of investment grade notes
  • The Special Committee of the Board of Directors of Owens Realty Mortgage, a specialty finance REIT, in its $200 million merger with Ready Capital Corporation, a real estate finance company
  • Oncor Electric Delivery Company in its $2.2 billion acquisition of InfraREIT
  • CYS Investments, an agency mortgage REIT, in its merger with Two Harbors Investment Corp., a leading hybrid mortgage REIT
  • TPG RE Finance Trust, Inc. in its $233 million initial public offering of common stock
  • TPG RE Finance Trust, Inc., as special tax counsel, in its $932.4 million collateralized loan obligation (CLO) 
  • NorthStar Realty Finance in its approximately $16 billion combination with NorthStar Asset Management Group and Colony Capital in an all-stock merger of equals 
  • Global Medical REIT Inc. in its $33 million public offering of common stock, $71 million public offering of common stock, $77 million public offering of series A cumulative redeemable preferred stock, $36 million public offering of common stock, and $150 million initial public offering of common stock
  • Issuers and underwriters in public and private equity and debt offerings by REITs
  • Targets and acquirors in tax-deferred and taxable mergers and acquisitions, reorganizations, restructurings, and dispositions, including tax-free spin-offs under Section 355 of the Internal Revenue Code
  • REITs, including hotel REITs, equity REITs, healthcare REITs, commercial mortgage REITs, residential mortgage REITs, and hybrid REITs, on investment structuring, including joint ventures with operators, taxable REIT subsidiary (TRS) structures, investments in funds, mezzanine loans, and distressed debt
  • Buyers and sellers on the tax-efficient purchase, sale, and recapitalization of real estate and real estate-owning entities
  • Tax planning on the formation of REITs and rollup transactions involving REITs and umbrella partnership real estate investment trusts (UPREITs) as well as DownREIT structuring 
  • Formation and restructuring of real estate joint ventures using partnerships and limited liability companies
  • Clients in connection with private letter rulings (PLRs) submitted to the Internal Revenue Service
  • Matters arising under the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA)


Contact Details

Washington

T +1.202.639.6534
cmangin@velaw.com
2200 Pennsylvania Avenue NW
Suite 500 West
Washington, DC 20037
Local time: 10:24 AM
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Chris' Practices

  • University of Virginia School of Law, J.D., 2006 (Executive Editor, Virginia Tax Review)
  • Wake Forest University, M.S., Accounting, 2000
  • Wake Forest University, B.S., Accounting cum laude, 2000
  • Admitted to practice: Virginia; District of Columbia
  • Chambers USA, REITs: Tax (Nationwide), 2019
  • Legal 500 U.S., Real Estate Investment Trusts (REITs), 2019
  • Member: American Bar Association, Tax Section
  • Member: National Association of Real Estate Investment Trusts