Tom Wisialowski is a tax partner at Kennerly Lamishaw & Rossi LLP. Mr. Wisialowski provides advice regarding structuring of real estate transactions, primarily through the use of limited liability companies, partnerships and real estate investment trusts (REITs), including the formation of private equity funds and real estate funds. He has extensive experience in providing advice on unrelated business taxable income (UBTI)and issues concerning documentary transfer tax and property tax reassessments.

Mr. Wisialowski joins us from Paul Hastings LLP, where he was a partner and Chair of that firm’s Palo Alto office for many years.

Accolades and Recognitions
 Chambers USA (2007-2025)
 The Legal 500 (2007-2025)
 Best Lawyers in America (2007-2024)
 Best Lawyers: California’s Best Lawyers (2012-2024)
 Planning Committee – USC Tax Institute (2014-2020)
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Speaking Engagements and Publications
 Frequent speaker on U.S. and cross-border tax issues involving real estate
 Former Adjunct Professor, Partnership Taxation at The University of Southern California Law School and University of San Diego School of Law
 Author of various publications regarding partnerships, LLCs and real estate transactions
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Professional and Community Involvement
 Former Member of Advisory Forum, Stanford Center on the Legal Profession
 Former chair of the Foreign Tax Section and Former chair of the Pass-Through Entities Committee of the Los Angeles County Bar Association
 Former co-chair of ABA Section of Taxation Committee on U.S. Activities of Foreigners and Tax Treaties Subcommittee on Portfolio Investments and Withholding Tax
 Member of the State Bar of California