About me

Address: New York: One Bryant Park, Bank of America Tower, New York, NY 10036-6745

Areas of Focus: International Tax; Investment Management & Transactional Tax; Tax; Emerging Markets Funds Transactions; Energy & Natural Resources Funds; Seeding Transactions; Hedge Funds; Real Estate & Infrastructure Funds; Credit Funds; Royalty Monetization; Private Funds Liquidity Solutions; Financial Restructuring; Institutional Investors; Fund Formation; Fund Manager Transactions; Projects & Energy Transition; Private Equity Transactions; Preferred Equity & Hybrid Capital; Restructuring & Special Situations Tax; Special Situations; Private Credit; Evergreen Funds

Biography:
Joshua advises clients in various industries on domestic and international tax matters. He focuses primarily on the organization, structuring and operation of private investment funds, including private equity funds, real estate funds, secondary funds, distressed debt funds, funds of funds and hedge funds. He has extensive experience advising credit funds on structuring inbound U.S. investments, including with respect to loan origination activities.
Joshua has substantial transactional experience in the real estate area. He regularly counsels real estate funds and other market participants on a wide array of domestic and international tax issues presented by investments in real estate, including issues raised under the real estate investment trust (REIT) rules and the Foreign Investment in Real Property Tax Act (FIRPTA) regime.
Joshua also advises creditors of bankrupt and financially troubled companies on a variety of issues, including the restructuring of debt, preservation of tax attributes and issues arising under the consolidated return regime. Additionally, he is experienced in structuring tax-driven vehicles, such as sale-leasebacks, flip partnerships, inverted leases and other structures for the acquisition and financing of renewable energy assets.

Representative Work:
- Represented an ad hoc group of first lien lenders of CEC Entertainment Inc. in connection with its restructuring.
- Advised multiple investment funds on tax issues presented by loan origination and similar transactions, including in connection with the formation and operation of loan “seasoning” structures and treaty-based lending structures designed to accommodate the tax concerns of various investor constituencies.
- Advised numerous real estate funds on a broad array of domestic and international tax issues relating to real estate investments, including issues arising under the FIRPTA and REIT rules.
- Advised Energy Harbor Corp. (f.k.a. FirstEnergy Solutions Corp.) in connection with its bankruptcy proceeding, including all tax aspects of its reorganization.
- Represented NRG Inc., with respect to Treasury Grant and tax matters in the financing of California Valley Solar Ranch, a $1.5-billion solar photovoltaic project supported by a Department of Energy loan guarantee.

Credentials:
Education: LL.M., New York University School of Law, 2003; J.D., University of South Carolina School of Law, 2002 (cum laude); B.S., University of South Carolina, 1999 (summa cum laude)
Bar Admissions: New York, 2004

Recognitions:
- The Legal 500 US, U.S. Taxes: Non-contentious, 2023-2024.
- Turnarounds & Workouts , Top Bankruptcy Tax Specialist, 2017-2018, 2020, 2022-2025.

Affiliations:
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Insights:
- Akin Advises Kennedy Lewis on Financing for The Greenbrier Joint Venture (August 20, 2026): https://www.akingump.com/en/insights/press-releases/akin-advises-kennedy-lewis-on-financing-for-the-greenbrier-joint-venture
- Akin Advises Igneo Infrastructure Partners in Acquisition of Mattingly Cold Storage (April 1, 2026): https://www.akingump.com/en/insights/press-releases/akin-advises-igneo-infrastructure-partners-in-acquisition-of-mattingly-cold-storage
- Akin Advises Cando Rail & Terminals in Acquisition of Savage Rail (March 2, 2026): https://www.akingump.com/en/insights/press-releases/akin-advises-cando-rail-and-terminals-in-acquisition-of-savage-rail
- SEC Charges Credit Fund Adviser Over Principal Transaction Pricing Practices (March 2, 2026): https://www.akingump.com/en/insights/alerts/sec-charges-credit-fund-adviser-over-principal-transaction-pricing-practices
- Fifth Circuit Overrules Tax Court, Providing Major Victory for Limited Partners on Self-Employment Tax (January 26, 2026): https://www.akingump.com/en/insights/alerts/fifth-circuit-overrules-tax-court-providing-major-victory-for-limited-partners-on-self-employment-tax
- New Section 892 Regulations: Action Points for Private Fund Sponsors and Non-U.S. Pension Plan & Sovereign Investors (December 24, 2025): https://www.akingump.com/en/insights/alerts/new-section-892-regulations-action-points-for-private-fund-sponsors-and-non-us-pension-plan-and-sovereign-investors
- Akin Advises Kennedy Lewis on $150 Million Strategic Investment in Great Elm Group’s Real Estate Platform (August 5, 2025): https://www.akingump.com/en/insights/press-releases/akin-advises-kennedy-lewis-on-dollar150-million-strategic-investment-in-great-elm-groups-real-estate-platform
- Akin Advises 400 Capital Management in $1.4 Billion Private Credit Fund (March 6, 2025): https://www.akingump.com/en/insights/press-releases/akin-advises-400-capital-management-in-dollar14-billion-private-credit-fund
- The Legal 500 US 2024 Recommends Numerous Akin Practices, Lawyers (June 12, 2024): https://www.akingump.com/en/insights/awards-and-accolades/the-legal-500-us-2024-recommends-numerous-akin-practices-lawyers
- Akin Advises Sanctuary Wealth in Acquisition of tru Independence (May 6, 2024): https://www.akingump.com/en/insights/press-releases/akin-advises-sanctuary-wealth-in-acquisition-of-tru-independence
- Akin Advises Eagle Bulk Shipping in Completion of its Merger with Star Bulk Carriers (April 9, 2024): https://www.akingump.com/en/insights/press-releases/akin-advises-eagle-bulk-shipping-in-completion-of-its-merger-with-star-bulk-carriers
- Akin Advises GoldenTree in $1.35 Billion Private Credit Fund (April 8, 2024): https://www.akingump.com/en/insights/press-releases/akin-advises-goldentree-in-dollar135-billion-private-credit-fund