Key Takeaways
- • Gibson Dunn reinstated James Manzione as a partner in its New York Tax Practice Group, marking his return to the firm after previously serving as a partner at DLA Piper.
- • Manzione's practice encompasses tax advisory for investment funds, real estate, financing transactions, M&A, and complex investment structures, serving fund sponsors, investment managers, GPs, LPs, family offices, and sovereign wealth funds.
- • The hire expands Gibson Dunn's capability to advise on tax implications of sophisticated fund and property transactions, including continuation vehicles, GP stake transactions, and fund secondary market activity.
- • Manzione advises on specialized real estate tax structures including UPREITs (umbrella partnership REITs) and Delaware Statutory Trust Section 1031 exchanges, which enable qualifying investors to defer capital gains taxes through like-kind property exchanges.
- • His experience spans fund formation, general partner stake transactions, and secondary transactions involving public and private REITs, developers, and international investment organizations.
Summary
Gibson Dunn & Crutcher LLP has appointed James Manzione as a partner in its Tax Practice Group at its New York office, effective July 2026. Manzione rejoins the firm after a tenure at DLA Piper, where he held partner status. His return strengthens Gibson Dunn's tax practice at a time when sophisticated investment fund and real estate structures demand increasingly complex advisory expertise.
Manzione's practice concentrates on tax matters spanning investment funds, real estate, financing transactions, mergers and acquisitions, and complex investment structures. His client base includes fund sponsors, investment managers, general partners, limited partners, family offices, portfolio companies, institutional investors, and sovereign wealth funds. On the real estate side, he represents public and private real estate investment trusts, developers, secondary-market participants, tax-exempt investors, and international investment organizations.
His technical expertise includes fund formation and general partner stake transactions—areas of particular importance in the alternative investment space. Manzione also advises on continuation vehicles, structures that allow investment managers to transfer portfolio companies from existing funds into new vehicles, enabling liquidity for exiting investors while permitting others to maintain exposure. This capability is critical for fund sponsors managing secondary transactions and managing investor redemptions in complex fund environments.
Additionally, Manzione advises on specialized real estate tax structures such as umbrella partnership real estate investment trusts (UPREITs) and Delaware Statutory Trust syndicated Section 1031 exchanges. These mechanisms allow qualifying real estate investors to defer capital gains taxes by reinvesting proceeds into replacement properties or ownership interests that satisfy applicable tax requirements—a significant consideration for institutional and high-net-worth investors managing large real estate portfolios.
Gibson Dunn stated that Manzione's appointment expands the firm's advisory capabilities regarding tax implications of sophisticated investment fund and property transactions, positioning it to serve clients navigating increasingly complex alternative investment structures and tax-efficient transaction design.
Manzione's practice concentrates on tax matters spanning investment funds, real estate, financing transactions, mergers and acquisitions, and complex investment structures. His client base includes fund sponsors, investment managers, general partners, limited partners, family offices, portfolio companies, institutional investors, and sovereign wealth funds. On the real estate side, he represents public and private real estate investment trusts, developers, secondary-market participants, tax-exempt investors, and international investment organizations.
His technical expertise includes fund formation and general partner stake transactions—areas of particular importance in the alternative investment space. Manzione also advises on continuation vehicles, structures that allow investment managers to transfer portfolio companies from existing funds into new vehicles, enabling liquidity for exiting investors while permitting others to maintain exposure. This capability is critical for fund sponsors managing secondary transactions and managing investor redemptions in complex fund environments.
Additionally, Manzione advises on specialized real estate tax structures such as umbrella partnership real estate investment trusts (UPREITs) and Delaware Statutory Trust syndicated Section 1031 exchanges. These mechanisms allow qualifying real estate investors to defer capital gains taxes by reinvesting proceeds into replacement properties or ownership interests that satisfy applicable tax requirements—a significant consideration for institutional and high-net-worth investors managing large real estate portfolios.
Gibson Dunn stated that Manzione's appointment expands the firm's advisory capabilities regarding tax implications of sophisticated investment fund and property transactions, positioning it to serve clients navigating increasingly complex alternative investment structures and tax-efficient transaction design.
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