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 AGNC Investment Corp.; Arbor Realty Trust, Inc.; BlackRock Financial Management, Inc.; Brookdale Senior Living Inc.; Crown Castle International Corp.; CyrusOne Inc.; Drive Shack Inc. (f/k/a Newcastle Investment Corp); Fortress Investment Group LLC; the Government of Singapore Investment Corporation Pte Ltd; Hudson Advisors, LLC; New Residential Investment Corp.; New Senior Investment Group Inc.; One Main Holdings, Inc.; PotlatchDeltic Corp.; Prospect Capital Corporation; Queensland Investment Corporation; and Westfield America Inc.



  • 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