Experience

Michael Rabinowitsch is a tax partner with more than 15 years of experience in public accounting advising domestic and international clients in real estate and private equity. Over his career, Michael has worked closely with a diverse client base that includes REITs, corporations, partnerships, high net worth individuals, and multi-billion dollar funds. He his highly skilled in managing complex tax engagements and preparing appropriate documentation and related tax filings.

Michael’s experience extends to:

• Assisting high net worth families and attorneys on various complex 1031 exchanges with interplay of 704c forward and reverse transactions
• Advising on the tax consequences of real estate purchases
• Consulting on disguised sales under code section 1.707‐3(b) or entity choices under IRC 199A
• Navigating the tax consequences of sales and abandonments of partnership interests
• Working with real estate professionals, on issues relating to material participation, passive and on non‐passive rules under IRC 469
• Reviewing K‐1 allocation under IRC Sections 704, 734, and 743 for real estate partnerships
• Assisting with SALT compliance, nonresident withholding, and federal and state modifications
• Providing guidance in foreign filings including 1042, 5471, 8804, 8858, 8865, F‐BAR, and FATCA
• Assisted in tax restructuring and due diligence projects

Prior to joining Citrin Cooperman, Michael was a tax partner at Berdon LLP, which joined Citrin Cooperman in 2023. Michael is fluent in German, Hebrew, and Yiddish.