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Nathaniel G. Dutt

Of Counsel
305-350-7329
Area of Focus: Corporate & Finance, Tax, Affordable Housing & Tax Credit
Nathaniel G. Dutt
Of Counsel
305-350-7329
  • OVERVIEW
  • EXPERIENCE
  • INSIGHTS
  • CREDENTIALS
  • PRACTICES
GET TO KNOW NATHANIEL

Combining his extensive knowledge of tax law with his long-track record of advising on corporate and business matters, Nathaniel (“Nate”) Dutt counsels a wide array of clients in connection with mergers, acquisitions, consolidations, divestitures, restructurings, syndications, investments, purchases, sales, strategic alliances, and joint ventures.  In doing so, he advises clients on the income tax consequences of various business entities, potential transactions, and ventures involved, with special emphasis and particular consideration for the rules of partnerships, S corporations, deferred compensation, financial instruments, and tax credits.  His tax credit practice includes advising clients on Low-Income Housing Tax Credits (LIHTCs), as well as Qualified Opportunity Zones (QOZs), for affordable housing developments.

Q & A
What do you find challenging about the practice of corporate and business law?
Certainly, it is the fact that no two transactions are the same, which means that both the challenges to be overcome and the potential solutions to be explored are quite varied. Given the complexities unique to each matter, my practice pushes me to become familiar with both the legal issues involved in a transaction, but also the business environment of the client. This challenge of knowing both the legal and business nuances is also what makes corporate and business law so interesting. For each transaction, I must bring to bear my wide-ranging experience and legal acumen to craft innovative solutions tailored to the client’s needs, whether in regards to business entity selection, governance issues, drafting documents, or tax planning strategies.
What is an area of business that you believe is primed for growth in the coming years?
As many people know, most areas of the country are going through an affordable housing crisis. The causes for such a situation may vary from one metro area, state or region to another - but in almost all cases, part of the solution is the increased provision of affordable and workforce housing. Developers and investors will, no doubt, pursue such projects, but part of what makes them profitable are the complex tax credits, tax abatements, tax deductions and other incentives and subsidies that are offered and provided by federal, state, and local authorities. As investors and developers seek to capitalize on this demand, experienced counsel will be indispensable in taking advantage of the tax and non-tax benefits of affordable housing developments.
EXPERIENCE
Experience
Joint Venture for $500 Million Luxury Condo in Coconut Grove
Representation of a real estate developer in the formation and negotiation of a joint venture to develop a $500million Four Seasons-branded luxury condominium in the Coconut Grove neighborhood of Miami, Florida.
Experience
$240 Million Acquisition of Leasehold Interest
Counseled a national real estate developer on multiple aspects related to the acquisition of a $240 million ground leasehold interest in a multi-family residential property in Miami, Florida. This included advice on the negotiation of the purchase agreement for leasehold interest, review of the exis...
Experience
Redevelopment of City-Owned Property in St. Petersburg
Representation of New Urban Development in the formation of a joint venture seeking to redevelop commercial property owned by the City of St. Petersburg in Florida into an affordable housing project that will include a grocery store in an area previously identified as a “food desert”. Negotiated an ...
Experience
Development of Christ Episcopal Church Affordable Housing Complex
Advised Christ Episcopal Church on zoning regulations that would affect redevelopment of its properties; represented client with the City of Miami to obtain land use and zoning changes to enable redevelopment of its properties for the purposes of developing an affordable housing project.
INSIGHTS
Speaking Engagement November 3, 2022
Affordable and Workforce Housing
Nathanial G. Dutt moderates the session, Affordable and Workforce Housing, at Bisnow's Multifamily Annual Conference where industry experts discuss the multifamily rental, luxury condo, affordable, and workforce housing markets across Florida.
CREDENTIALS
  • University of Florida, L.L.M., 2013
    Nova Southeastern University, M.B.A., magna cum laude, 2012
    Nova Southeastern University, J.D., magna cum laude, 2012
    University of Pittsburgh, B.S., magna cum laude, 2007
  • Florida
  • The Best Lawyers in America: Ones to Watch, Leveraged Buyouts and Private Equity Law (2021- present); Tax Law (2022 - present)
PRACTICES
Affordable & Workforce Housing Corporate Corporate Governance Finance Mergers & Acquisitions Tax Joint Ventures Restructuring Economic Incentives Affordable Housing Tax Credits and Specialized Financing