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Christopher Mangin, Jr.
Christopher Mangin, Jr.
Partner — Tax
Partner — Tax

Christopher Mangin, Jr.

Christopher Mangin, Jr.
Washington

2200 Pennsylvania Avenue NW
Suite 500 West
Washington, DC 20037

start quote symbolI enjoy the opportunity to help clients comprehend and navigate the tax aspects of achieving their business goals in a way that is understandable, practical, and commercial.end quote symbol
Christopher Mangin, Jr.

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

  • Highwoods Properties, Inc. as special tax counsel in its $400 million public offering of investment grade senior notes and its concurrent tender offer

  • Alpine Income Property Trust, Inc. in its $143 million initial public offering of common stock

  • NorthStar Realty Europe Corp. as special tax counsel in its merger with Core Paneuro 2019 13 Sarl

  • 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 $150 million initial public offering of common stock and all of its subsequent capital markets transactions including multiple follow-on underwritten public offerings and ATM offerings of common stock and an underwritten public offering of preferred 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)

Credentials

  • 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
  • Chambers USA, REITs: Tax (Nationwide), 2019 and 2020
  • Legal 500 U.S., Real Estate Investment Trusts (REITs), 2019 and 2020; International Tax, 2020; US Taxes: Non-Contentious, 2020
  • Member: American Bar Association, Tax Section
  • Member: National Association of Real Estate Investment Trusts
  • Virginia
  • District of Columbia
  • “Why Do Property REITs Have Operating Partnerships,” REIT Series, V&E New York Office, May 28, 2019 (speaker)
  • “Partnership Tax Issues,” Nareit REITwise 2019 Law Accounting Finance Conference, March 27, 2019 (speaker)
  • “Qualified Opportunity Funds, Real Estate, and REITs,” REIT Series, V&E New York Office, February 20, 2019 (speaker)
  • “REIT Internalization Transactions,” REIT Series, V&E New York Office, October 30, 2018 (panelist)
  • “Advising the Board on Crisis Management,” CRE.Converge 2018, October 17, 2018 (panelist)
  • “REITs and Infrastructure Investment,” V&E New York Office, April 18, 2018 (presenter)
  • “TCJA Impacts on REITs and REIT Transaction Structures,” V&E New York Office, February 15, 2018 (speaker)
  • “IRS Issues Guidance on Elective Cash Stock Dividends by REITs,” V&E REIT Update E-communication, August 16, 2017 (co-author)
  • “REIT Tax Planning,” REITWise, La Quinta, California, March 24, 2017
  • “New Disguised Sale Guidance Presents Major Change for Partnership Transactions,” V&E Tax Update E-communication, October 4, 2016 (co-author)
  • “Energy REITs and Real Estate MLPs,” V&E Energy Series, Houston, Texas, July 13, 2016