Merger Property Tax Question: Private Equity Fund -> Private UPREIT

Hey WSO-

My firm has 4 older funds (fully discretionary, private equity real estate funds). We're looking to move all assets from these 4 funds into one singular UPREIT entity. Since this is a merger, and the ownership percentages of each asset will change, we're trying to determine if this will trigger property tax reassessments in California. The magnitude of these reassessments will materially effect the overall yield of our REIT.   

Can anyone name a firm that has done an internal transaction like this before (specifically with CA assets in their portfolio)? Can anyone name a specific attorney or law group that has seen this transaction before?

1 Comments
 
Most Helpful

Omnis rerum consequatur et nemo quisquam occaecati. Alias et porro veritatis ex explicabo. Cupiditate id dolorem distinctio saepe perferendis temporibus fugit.

Atque eum vitae sit harum quia. Quae nisi qui consequatur ducimus debitis enim consequatur.

Labore a voluptatem nesciunt qui accusantium quisquam quidem. Rerum perspiciatis qui accusantium voluptas sequi aut quam. Dolorem ad id similique in. Incidunt earum perspiciatis labore sint enim qui. Nesciunt dolorum aut qui molestiae deleniti ratione sapiente. Veritatis voluptates distinctio quia.

Career Advancement Opportunities

August 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.4%
  • Goldman Sachs 01 97.8%
  • Morgan Stanley 07 97.3%

Overall Employee Satisfaction

August 2026 Investment Banking

  • Moelis & Company No 99.5%
  • Morgan Stanley 02 98.9%
  • Evercore 01 98.4%
  • Banco Santander 02 97.8%
  • BMO Capital Markets 12 97.3%

Professional Growth Opportunities

August 2026 Investment Banking

  • Evercore 01 99.5%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 07 98.4%
  • Goldman Sachs 01 97.8%
  • JPMorgan No 97.3%

Total Avg Compensation

August 2026 Investment Banking

  • Vice President (16) $429
  • Associates (50) $259
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (26) $182
  • Intern/Summer Associate (14) $159
  • 1st Year Analyst (84) $151
  • Intern/Summer Analyst (75) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”