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Daniel R. McKeithen

Partner

Danny advises clients on federal tax planning and controversies, real estate structuring and transactions, partnerships, fund formations, and inbound and outbound direct investments. 

He counsels both public and private real estate investment trusts (REITs), including clients that use these structures in the timber and forest products industry.

In the corporate area, Danny structures taxable and tax-free mergers and acquisitions, liquidations, recapitalizations, and spin-offs and other distributions. His work has included innovative transactions using Up-C and UPREIT structures, installment sales, and multiparty like-kind exchanges. His clients include large multinational corporations, as well as closely held companies of all sizes, including several large S corporations. Danny provides counsel on the full range of corporate tax issues, including the detailed rules governing the carryover and use of net operating losses and other tax attributes, the special tax rules applicable in bankruptcy and out-of-court workout situations, and the complex issues that arise in transactions among affiliated and related parties.

His practice also includes obtaining private letter rulings from the IRS for clients on novel transactional issues, as well as representing clients throughout the audit process, at the IRS Appeals office, and in tax litigation matters.

  • Served as issuer’s counsel to Chicago Atlantic Real Estate Finance, Inc., a cannabis-focused mortgage REIT, in connection with its initial public offering of $100 million and the listing of its shares on the NASDAQ Global Market.
  • Advised T5 Data Centers on its agreement with QuadReal Property Group to launch a platform for the acquisition, development and operation of data centers for enterprise and hyperscale users.
  • Key Considerations for Inbound Investment: US and Luxembourg Perspectives, September 13, 2022
  • Qualified Opportunity Zones: An Opportunity for the Timberlands Business? February 6, 2020, ABA Webinar
  • The challenges and considerations of applying the Opportunity Zone provisions, June 19, 2019, FBA Breakfast hosted by Eversheds Sutherland
  • The View From the Other Side: U.S. Tax Considerations for Inbound Investment – BEAT, Section 163(j) limitations, Brexit treaty issues, April 18, 2019, TEI Detroit International Tax Day
  • Denied! Practical Considerations to Address the Application of Section 163(j), Section 267A, Section 245A(e) and Other Limitations on Deductions Post-TCJA, April 18, 2019, TEI Detroit International Tax Day
  • Investing in Opportunity Zones, March 8, 2019, FBA 2019 Tax Law Conference
  • Opportunity zones unlocked: Considering the possibilities and challenges for real estate, November 13, 2018
  • Income Tax Considerations, May 4, 2018, Duke University’s Timberland Investments for Professionals
  • Recognized by The Legal 500 United States in the area of US taxes: non-contentious (2022-2023)
  • Recognized as "Lawyer of the Year" by The Best Lawyers in America in the area of litigation & controversy – tax (2019, 2022)
  • Named to The Best Lawyers in America in the areas of litigation & controversy – tax (2012-2024), tax law (2008-2024), and timber law (2008-2023)
  • Recognized by Chambers USA: Guide to Leading Business Lawyers in the area of tax (2018-2023)
  • Selected for inclusion in Georgia Super Lawyers® (2004-2006)
  • Member, Committee on Corporate Tax, Taxation Section, American Bar Association
  • Member, National Association of Real Estate Investment Trusts 
  • Georgia
  • A.B., University of North Carolina at Chapel Hill
  • J.D., University of Pennsylvania Law School
Daniel McKeithen

Partner

Daniel McKeithen

Partner

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