Scott focuses his practice on real estate tax planning, deal structuring, tax accounting and partnership taxation. He is involved with different facets of real estate including acquisitions,   financings, debt restructurings and modifications, 1031 exchanges, energy and sustainability-related incentives, rehabilitation tax credits, cost segregation studies and other transactions and planning on behalf of prominent real estate developers, investors, property managers, nursing home owners and operators, and other diverse businesses. 

A widely recognized authority on real estate taxation, Scott has written several articles that were published in such publications as Real Estate Weekly and the MANN Report and has spoken at numerous events such as “Real Estate Repositioning: A Strategy for the New Economy” as well as the NYC Real Estate Expo; one of the largest events in the real estate industry. Other speaking engagements covered topics such as the impact of the federal rehabilitation tax credit on New York City real estate, tax incentives within recently passed legislation that benefit owners of repositioned/retrofitted buildings; current trends in structuring leases to maximize tax deductions from both landlord and tenant perspectives;   efficiency and solar projects for commercial properties; cancellation of indebtedness income; choice of entity; IRS regulations related to expense vs. capitalization of improvements to tangible property and related tax planning.

Real estate developers should possibly wait on immediate tax law response

When purchasing loans, look beyond dollars and cents

New regulations offer rare tax boon for real estate businesses

Tax savings associated with repositioning, retrofitting and greening of properties

Expenditure structuring in connection with tenant leases

Scott O’ Sullivan is a partner with Baker Tilly US, LLP. Scott has more than 13 years of experience in the real estate industry. 

Hofstra University (Hempstead, New York)
Master of Science, taxation

Villanova University (Villanova, Pennsylvania)
Bachelor of Science, accountancy

Real estate finance and investment courses at New York University's School of Continuing & Professional Studies' Real Estate Institute

American Institute of Certified Public Accountants (AICPA)

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