Biography

Jim Lowy recently retired as a principal in the Joint Ventures and Partnership Tax Consulting Group of the National Tax Department of Ernst & Young LLP. He currently represents clients independently. Jim’s practice has involved advising businesses regarding the strategic use of partnerships in real estate opportunity funds, private equity funds, hedge funds, real estate ventures, operating joint ventures, and miscellaneous business transactions. He also has advised real estate investment trusts and other significant real estate owners, including sovereign wealth funds and other foreign investors. Jim is a former chair of the Real Estate Committee and a member of the Partnerships Committee of the ABA Tax Section. He is a frequent speaker and author on a variety of partnership and real estate topics. Jim is a fellow of the American College of Tax Counsel. Prior to joining Ernst & Young in 1997, Jim practiced law for 20 years as a partner in Sheppard, Mullin, Richter & Hampton LLP and Pettit & Martin. 

Education
BS, University of Pennsylvania
MBA, UC Los Angeles
JD, UC Los Angeles