About Sarah Ma

Sarah Ma works with business clients on a broad range of federal, corporate and partnership tax matters in both domestic and international contexts. Sarah helps her clients with REIT tax and compliance issues, including the formation and operation of REITs and tax structures involving REITs. Sarah advises real estate developer and investor clients on tax issues involving affordable housing developments, including the Low Income Housing Tax Credit and other federal housing tax credits. Sarah also represents clients before the IRS with respect to various controversy matters and obtaining private letter ruling requests. Sarah has experience with tax issues that arise out of cancellation of debt income — an issue that frequently arises in bankruptcies, workouts and restructurings — and particularly those that involve real estate borrowers.

Practice Focus

  • Corporate transactions
  • Tax planning and tax controversy matters
  • Joint ventures
  • Affordable housing projects and federal tax credit programs
  • REIT tax and compliance issues