
Overview
Justin Hannan helps businesses and individuals navigate the complexities of federal, state and international tax planning and compliance. Justin helps clients structure and form business ventures, including private investment funds, qualified opportunity zone investments, and family offices. He assists both buyers and sellers of closely held businesses, as well as publicly traded companies, with the tax aspects of mergers and acquisitions. Justin also advises on issues related to qualified small business stock, gifts of carried interest and restructuring partnerships with significant debt and other distressed assets.
Prior to joining Day Pitney, Justin worked as a senior tax associate at a large tax consulting firm.
Experience
Represented a Singapore-based investment management firm in connection with the formation of an ERISA "hardwired" master-feeder fund structure focused on investing primarily in Asian healthcare companies
Represented several fund managers and entrepreneurs in the launch of qualified opportunity funds in the real estate, hospitality and technology sectors
Represented UK-based Nickel Digital Asset Management Ltd. in forming investment fund to invest in digital assets
Represented Geneva-based Crescendo Capital in tax aspects of forming Cayman Islands real estate co-investment fund
Represented a family-owned business in entity restructuring, intercompany debt consolidation and tax compliance matters
Represented a medical media company in the sale of a majority interest of the company to a private equity fund
Represented TriStruX LLC with respect to the tax aspects of its sale to Huron Capital
Represented a publicly-traded bank in tax aspects of its merger with another publicly-traded bank
Represented non-U.S. client in U.S. tax aspects of $1 billion sale of U.S. real property
Education and Credentials
Education
- University of San Francisco Law School, LL.M., with Honors, Taxation
- Suffolk University Law School, J.D., cum laude
- University of Connecticut, B.S.
Admissions
- Commonwealth of Massachusetts
Affiliations
- Massachusetts Bar Association, Taxation Law Section Council
- Boston Estate Planning Council
- Essex County Estate Planning Council
- Boston Bar Association, Trusts and Estates Section, Tax Law Updates Committee, 2021-2023
Recognition and Community
No aspect of this advertisement has been approved by the highest court of any state. Prior results do not guarantee a similar outcome. See Awards Methodology.
Recognitions
Selected to the list of Massachusetts Super Lawyers Rising Stars (Thomson Reuters), Tax, 2024
Selected to the list of Ones to Watch for Tax Law by The Best Lawyers in America (Woodward/White, Inc.), 2024-2025
News & Insights
Thought Leadership
- Patently Enabled December 2023 – Tax Consequences of Losing, Conveying, and Litigating a Patent , December 1, 2023
- Generations Fall 2023 - Massachusetts Releases Millionaires Tax Guidance , November 30, 2023
- Patently Enabled November 2023 – Patent Acquisitions and Taxes , November 3, 2023
- UPDATED: Massachusetts Legislature Passes Wide- Ranging Tax Bill Impacting Estate and Income Taxes , September 29, 2023
- Generations Spring/Summer 2023 - SECURE 2.0 Permits Rollovers From 529 Plans to Roth IRAs , June 29, 2023
News
- Day Pitney Investment Management and Private Funds Team Represents Asset Management Firm in Formation of a Private Credit Fund, December 19, 2023
- Day Pitney Institutional Investor Team Represents a State Investment Division in $200 Million Investment in a Private Equity Fund, November 21, 2023
- Day Pitney Represents Foxfield in Connection with its Construction Financing for the Development of Lower Bucks Logistics Hub, September 29, 2023
- Day Pitney Institutional Investor Team Represents a State Pension Fund in $1 Billion Investment in Fund of One, June 8, 2023
- Day Pitney Represents a Singapore-based Investment Management Firm in Forming Long/Short Fund, March 31, 2023
In The Media
Publications
- Tax Deadlines Extended Due to COVID-19, Boston Bar Association, June 1, 2020
Media Mentions
- "Will $1 Billion Tax Bill Make Mass. More Competitive? Don't Count On It.", Boston Globe, October 4, 2023
- 'Millionaires Tax' Vote Remains Too Close to Call Wednesday Morning, The Boston Globe, November 9, 2022
- Day Pitney's 2022 Newly Promoted Partners Featured in BBA's Law Firm Newsletter, Boston Bar Association Law Firm Newsletter, January 13, 2022
- Moves and Appointments; Tax Notes, Tax Notes, January 10, 2022
- Major Japanese Pension Fund Seeds Japan Equity Long-Short Fund, Hedgeweek, September 13, 2021
- How Day Pitney Attys Guided Client's New Property Fund Deal, Law360 Pulse, April 23, 2021
- Carried Interest Regs Leave Uncertainty On Family Managers, Law 360, April 1, 2021
Speaking Engagements
- Low Income Housing Tax Credits and Opportunity Zones: Synergies and Conflicts, January 17, 2020
- Qualified Opportunity Funds – A Primer for Attorneys, May 20, 2019
- Qualified Opportunity Zones, June 12, 2019
- Commercial Masterminds, May 2, 2019
- Understanding Opportunity Zones: Investor Benefits, April 25, 2019
- IRC 1400Z Qualified Opportunity Zones for Individual Investors: Tax Deferral and Reduction Opportunities, February 21, 2019