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Overview
Michael Haun is a partner in the Tax practice of Paul Hastings and is based in the firm’s Los Angeles office.
Mr. Haun provides tax and business advice to a broad range of domestic and international clients in a wide variety of partnership and limited liability company transactions; acquisitions, mergers and dispositions; and financing arrangements.
Two particular focuses of his practice include (1) tax-subsidized transactions where he represents insurance companies, investors, lenders, sponsors and syndicators with respect to investments involving renewable energy tax credits; low-income housing tax credits; historic tax credits; new markets tax credits; and opportunity zones; and (2) fintech and cryptocurrency tax matters.
Education
- New York University School of Law, LL.M., 1996
- University of Florida Fredric G. Levin College of Law, J.D., 1994 (Florida Journal of International Law, Senior Research Editor)
- University of Central Florida, B.S.B.A., 1991
insights
- Proposed IRS Regulations Significantly Curtail Impact of Section 956 for U.S. Corporate Borrowers - November 5th, 2018
- Full Qualified Small Business Stock Capital Gain and AMT Exclusions Set to Expire at Year-End - October 24th, 2011
- IRS Modifies Guidance on Safe Harbor for Wind Energy Partnerships - September 29th, 2009
Engagement & Publications
- Co-authored “Tax Considerations in Structuring Initial Coin Offerings,” appearing as a Special Report in Tax Notes, July 16, 2018”
- Co-authored "Tax Issues for Troubled Companies," appearing in 2010 Major Tax Planning, USC Gould School of Law (62nd Tax Institute)
- Lectures frequently on tax credit and opportunity zone, cryptocurrency, business, and merger and acquisition issues
- Spoken in a number of forums sponsored by various organizations, including the USC Gould School of Law Tax Institute, American Management Association, Multi-Housing World, and numerous other panel discussions and seminars