Nick Gianou represents clients on a wide range of tax matters, including partnership transactions, public and private mergers and acquisitions, initial public and other debt and equity offerings, real estate investment trusts (REITs), regulated investment companies (RICs), restructuring transactions, and investments by sovereign wealth funds and other foreign investors in the United States, including under the Foreign Investment in Real Property Tax Act (FIRPTA).


Mr. Gianou has advised private equity funds, venture capital funds, hedge funds and real estate investment funds in connection with fund formation transactions, acquisitions and dispositions, and restructurings. Mr. Gianou also has helped clients obtain private letter rulings from the Internal Revenue Service (IRS) regarding numerous REIT and other matters.

The clients Mr. Gianou has advised include American Capital Ltd.; BlackRock Financial Management, Inc.; Crown Castle International Corp.; CyrusOne Inc.; Fortress Investment Group LLC; the Government of Singapore Investment Corporation Pte Ltd; Hudson Advisors, LLC; Newcastle Investment Corp.; New Residential Investment Corp., Springleaf Holdings, Inc.; Prospect Capital Corporation; and Walter Investment Management Corp.



  • J.D., University of Iowa College of Law, 2009 (with highest distinction; Order of the Coif; Managing Editor, Iowa Law Review)
  • B.A., Dakota Wesleyan University, 2006 (summa cum laude)


  • Illinois