Daniel A. Nelson advises clients on the US and international tax and commercial considerations related to the efficient structuring of transactions and business relationships. He counsels global institutional investors—including investment managers for some of the world’s largest pension funds, sovereign wealth funds, and insurance companies—in connection with investments in real estate, infrastructure projects, and other real assets. Dan also advises sponsors regarding the formation and operation of customized investment platforms, private investment funds, and joint ventures involving pension funds, sovereign wealth funds, insurance companies, and other institutional investors.
Much of Dan’s work with institutional investors and sponsors is cross-border, involving both inbound investments into the Americas region as well as outbound investments. In addition to this work, Dan maintains a broad-based transactional tax practice.
In his tax practice, Dan advises clients on the tax issues that accompany merger and acquisition transactions and the formation of partnerships and joint ventures. He also counsels clients on transactions involving real estate, real estate investment trusts (REITs), the energy sector (including project finance transactions), and the formation and operation of private equity funds. Dan has experience with a wide range of capital markets transactions, business restructurings, and other transactional tax planning matters.
Dan also helps clients obtain administrative rulings from the US Internal Revenue Service (IRS).
Recognized, Tax Law, Boston, The Best Lawyers in America (2023)
Ranked, Tax, Massachusetts, Chambers USA (2010–2011, 2017–2023)
Leading Lawyer, Tax: US taxes: non-contentious, The Legal 500 US (2019–2022)
Recommended, Industry focus: Energy: transactions: conventional power, The Legal 500 US (2020)
Recommended, Tax: US taxes: non-contentious, The Legal 500 US (2015–2018)
Member, Practice Group of the Year, Tax, Law360 (2017)
Member, American Bar Association
Member, Massachusetts Bar Association
Member, Colorado Bar Association