Cecelia is co-head of the firm’s Tax and ERISA practice. She represents a wide variety of clients concerning federal and international tax issues in private and public securitized REMIC, debt and grantor trust offerings, in connection with a wide variety of assets including real estate, mortgage loans and online marketplace loans. She also represents various financial institutions, specialty finance companies, hedge funds and private equity funds regarding federal and international income taxation with a particular focus on issues regarding real estate assets, mortgage loans and online marketplace loans, distressed assets, fund formation and choice of entity, US trade or business, FIRPTA, US withholding, and PFIC and CFC status.