Arthur Khaimov

Arthur Khaimov is a Partner in the firm’s Real Estate Group with nearly 20 years of experience providing tax consulting and compliance services to a broad range of real estate and corporate clients, including publicly traded real estate investment trusts (REITs) and privately held companies. He has significant expertise advising public and private equity REITs, mortgage REITs (mREITs), and debt/credit funds, and plays a key role in delivering tax services to these clients.

 

Arthur advises on all aspects of REIT taxation, including formation, qualification, operation, and liquidation. He provides tax consulting and due diligence services to private equity and real estate funds in connection with REIT stock and asset/property acquisitions. Arthur also advises clients on structuring tax-efficient investments utilizing REITs, C corporations, and partnerships for both U.S. and non-U.S. investors. He regularly advises on complex, large-scale transactions involving institutional investors.

 

His experience in the mREIT space spans a wide range of asset classes, including agency and non-agency residential mortgage-backed securities, commercial mortgage-backed securities, residential and commercial mortgage loans, mezzanine loans, preferred equity, and other real estate-related financing arrangements, as well as investments in REMICs and the employment of securitization vehicles for financing purposes.

 

On the partnership side, Arthur has extensive experience with complex income allocation matters, carried interest structures, and technical partnership issues, including Section 704(b) and 704(c) allocations, disguised sales, debt allocations, foreign withholding-related issues, and state nexus studies for corporations and partnerships.

 

In 2025, Arthur received the Emerging Leader Award from the New York State Society of CPAs (NYCPA).