Thomas A. Geraghty, P.C. 
Professional Profile
Tom Geraghty is a partner in Kirkland's Tax Practice Group and practices domestic and international corporate tax law spanning a wide spectrum of areas. He has extensive experience in advising fund sponsors, investment advisors, and investors who seek to identify and implement tax-efficient structures worldwide in order to enhance after-tax yields.
Tom has counseled on investments for U.S. and non-U.S. investors across a broad base of asset classes, including real estate, infrastructure, and debt and equities. He provides tax representation to U.S. and non-U.S. issuers and underwriters of debt and equity instruments, including variable and fixed-rate notes, collateralized debt obligations, and other capital market transactions. In addition, Tom counsels clients on the tax aspects of credit facilities and other loans made by domestic and foreign lenders. He also concentrates on mergers and acquisitions, including developing, documenting, and negotiating acquisition and financing structures for both corporations and investment funds.
Memberships & Affiliations
American Bar Association
Publications
"IRS Challenges Claims that Certain Capital Gain Dividends Paid by REITs or RICs are Not Subject to US Tax," Practical US/International Tax Strategies (August 2007)
Seminars
"US Investment in Australian Real Estate (and Other Bits)," Greenwoods & Freehills International Tax Conference, Sydney, Australia, 2009
"State of the Art Structuring for Infrastructure Funds and Investments," PEI’s Infrastructure Investor: New York, 2008
"Global Investment in Infrastructure Assets -- A US Federal Income Tax Perspective," Greenwoods & Freehills International Tax Conference, Sydney, Australia, 2008
"Constructing Tax Efficiency," Investing in Assets Americas 2007, Terrapinn, 2007
"REITs Always Make Sense (Except When They Don't)," Greenwoods & Freehills International Tax Conference, Sydney, Australia, 2007
"Investment in Real Estate by Non-US Persons," International Tax & Estate Planning 2006, Practising Law Institute, 2006
"State of the Art Investment Techniques for the Dutch Investor in US Real Estate," AFIRE 2005 European Conferences, Association of Foreign Investors in Real Estate, 2005
Prior Experience
Mayer Brown LLP, 2000-2008
