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Ana Cristina
Arumi
Partner, Washington, D.C.
cristina.arumi@hoganlovells.com
Cristina Arumi is the leader of Hogan Lovells' global tax practice and practices principally in the areas of corporate and partnership taxation. Her experience includes the representation of investment banks, private equity firms, public companies, and tax-exempt, foreign sovereign and other non-U.S. investors in U.S. real estate and real estate operating companies.
Cristina regularly advises both public and private REITs, including mortgage REITs, on a variety of matters. In the REIT area, Cristina's experience includes advising REITs investing in commercial office, retail, multifamily, hotel, healthcare, data centers, and industrial properties, and distressed debt and specialty finance products. She has worked on multiple transactions involving mergers and acquisitions, the formation and initial public offerings of UPREITs, REIT conversions, roll-up transactions, joint ventures, development projects, and public debt and equity offerings. Cristina also advises a number of REITs on ongoing operating matters, OP unit deals, tax protection agreements, and downREIT transactions. She also has experience representing other corporate and partnership clients in connection with a variety of transactions, including taxable and non-taxable acquisition transactions, recapitalizations, and debt restructurings.
Cristina has advised clients on internal corporate restructurings in connection with initial public offerings and equity carve-outs of existing business lines, including in obtaining an IRS private letter ruling related to such transactions. In addition, Cristina's practice includes advising non-U.S. clients on the U.S. tax implications of investments and operations in the United States, with a particular focus on the Foreign Investment in Real Property Tax Act (FIRPTA), and advising both U.S. and non-U.S. clients regarding U.S. tax implications of a variety of cross-border transactions.
REPRESENTATIVE EXPERIENCE
- Representation of U.S. operating company in connection with internal reorganization and multi-billion dollar equity carve-out.
- Representation of two U.S. operating companies in connection with one taxable spin-off and one tax-free spin-off.
- Representation of two non-U.S. pension plans, one sovereign, in connection with real estate investments and joint ventures in the U.S.
- Representation of specialty finance company prior to and in its initial public offering, later REIT conversion, and subsequent conversion to a non-REIT.
- Representation of Trizec Properties in its $8.9 billion acquisition by Brookfield Properties and The Blackstone Group and of CarrAmerica in its $5.6 billion acquisition by The Blackstone Group.
- Representation of GE in its $2.2 billion acquisition of Trustreet Properties.
- Representation of Trizec Properties in its participation with GE in the $4.8 billion acquisition of Arden Realty.
Hogan Lovells Publications
07 November 2011
"New proposed regulations liberalize the U.S. tax rules relating to foreign wealth funds and foreign governmental entities." Tax Alert, Hogan Lovells
May 2010
"International Tax Newsletter - Issue 2, 2010." Tax Alert, Hogan Lovells
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