Andrea Macintosh Whiteway
Partner
Washington, D.C.
T: +1 202 756 8425
F: +1 202 756 8087
awhiteway@mwe.com
Andrea Macintosh Whiteway is a partner in the law firm of McDermott Will & Emery LLP and is based in the Firm’s Washington, D.C., office. She is the head of the Firm’s Pass-Throughs practice.
She has substantial experience in sophisticated tax planning involving the use of partnerships, including in the dispositions and acquisitions of real estate and operating businesses, complex partnership transactions, real estate investment trust (REIT) tax status and tax structured dispositions of real estate involving REITs, corporate acquisitions and mergers, corporations and structuring private REITs. Andrea advises on forward and reverse like-kind exchanges and exchanges of tenancy in common interests in real estate.
Andrea has been listed in the 2008 to 2012 editions of The Best Lawyers in America in the area of tax law and has also been selected as a fellow of the American College of Tax Counsel. She is ranked by The Legal 500 United States and Chambers USA as a leader in her field. Andrea is AV rated by Martindale-Hubbell and has the highest rating by AVVO, an independent lawyer rating service.
Andrea had the honor of being the first woman to serve as chair of the Real Estate Committee of the American Bar Association Section of Taxation. She serves as Vice Chair of the Federal Taxation of Real Estate Committee of the American Bar Association Section of Real Property, Trusts and Estates. She is also a former member of the steering committee of the District of Columbia Bar Section of Taxation and a past Chair of its Pass-throughs and Real Estate Committee. Andrea is an active member of Urban Land Institute and serves on its Small Scale Development Council. She also serves on the Tax Policy Advisory Committee of the Real Estate Roundtable and is a member of the National Association of Real Estate Investment Trusts.
Andrea is the author of approximately 100 professional articles and has delivered more than 100 lectures on tax topics at conferences across the United States, including at the Tax Executives Institute, NYU Federal Tax Institute, Texas Federal Tax Institute, Tulane Tax Institute, ABA Tax Section Meetings, AICPA Conferences, ALI-ABA and Practising Law Institute seminars, University of Texas School of Law Tax Conference, Federal Bar Association and District of Columbia Bar Association programs.
Andrea was recognized as one of Maryland’s Top 100 Women for 2007 by The Daily Record which presents this award to "high-achieving Maryland women who are making an impact through their leadership, community service and mentoring." In addition, she is the executive director of the Washington, D.C., Center for Public Interest Tax Law, a nonprofit corporation that provides pro bono representation to low-income taxpayers before the U.S. Tax Court. She has also chaired committees of the Junior League of Washington.
Andrea is admitted to practice in the District of Columbia and Maryland.
Representative Experience
- Tribune Company in connection with the transfer of the Chicago Cubs, Wrigley Field and other related assets to a partnership with the Ricketts Family
- Tribune Company in connection with the transfer of Tribune’s Newsday Media Group to a partnership with Cablevision Systems
- Tribune Company leveraged buy-out and going private transaction
- Structuring of joint venture transaction involving multi-use office, retail, condominium, townhouse complex
- Representation of real estate company against a large assessment by California Franchise Tax Board relating to like-kind exchange transactions
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Complex hospitality industry related recapitalization and restructuring transactions
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Represented public hospitality company in connection with joint venture transaction with publicly traded REIT to own and manage hotel portfolio
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Represented public hospitality company on several reverse like-kind exchange transactions involving hotel properties across the United States
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Investment fund's disposition of business in joint venture transaction and associated complex profit sharing arrangement
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Tax counsel on disposition of largest apartment complex in Manhattan
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Restructuring transaction in connection with the ownership and financing of major office building complex located in Boston
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Disposition of multi-family luxury apartment complex in San Francisco Bay Area
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Structuring of complex condominium conversion projects in San Francisco Bay Area and Washington, D.C., markets
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Representation of publicly traded REIT in swap fund investment transaction
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Issuance of REIT tax opinions in connection with public equity and debt offerings
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Acquisition by publicly traded REIT of large real estate portfolio and associated private placement memorandum in Pacific Northwest
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Obtained multiple favorable private letter rulings on behalf of publicly traded REIT clients related to REIT activities and operations
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Formation of publicly traded REIT Dividend Reinvestment Plan and associated private letter ruling
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Disposition of significant apartment complex in Maryland to publicly traded REIT in OP Unit transaction
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Involuntary conversion/condemnation of parcel in Indiana
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Lease and property contribution to publicly traded REIT in Preferred OP Unit transaction in Indiana
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Represented publicly traded REIT in formation of private REIT
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Preferred OP Unit transaction in Indiana
Education
- University of Maryland School of Law, J.D. (with honors), 1992
- Georgetown University Law Center, LL.M. (with distinction), 1995
- Cornell University, B.A., 1989
