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Laura Pilkington
lpilkington@rp-lawgroup.com
Tel: 206.300.4625
Fax: 206.219.1137
1326 Fifth Avenue, Suite 654
Seattle, WA 98101

Stephen Day

Practice Description:

I represent a wide variety of institutional and individual investors and owners in commercial real property transactions and taxation, concentrating my practice in the acquisition and sale, leasing, and finance of commercial property, including office, retail, industrial, large-scale multi-family residential, and mixed use properties. I counsel lenders and borrowers in connection with real estate secured construction and permanent financing, including multi-property and multi-state transactions.  I negotiate complex commercial leases for both landlords and tenants.  In addition, my practice involves all tax matters related to business and commercial real estate transactions, not only at the U.S. federal level, but at the state and local level in Washington, including property, real estate excise, business and occupation, retail sales and use, and leasehold excise tax issues. I assist clients in forming or restructuring their corporate, partnership or LLC entities with a focus on planning for future growth but minimizing federal, state and local taxes.  I also counsel businesses and their owners on taxes related to on-going operations, including reporting requirements, tax audit issues, tax refund claims and requests for private letter rulings from taxing authorities.

Background/Experience:

I have practiced commercial real estate law in Seattle since 1997, practicing in the real estate departments of Tousley Brain Stephens PLLC and Buck & Gordon LLP and as in-house legal counsel for Pinnacle (an AMS Company) prior to joining Real Property Law Group. Before I attended law school, I was an affordable housing developer. As a housing developer, I was responsible for the finance, development and construction of a large portfolio of new construction and rehabilitation projects financed with low income housing tax credits (LIHTC), tax exempt bond financing, CDBG and HUD program funding, among other sources.

Education:

LL.M in Taxation, University of Washington School of Law 2004; J.D. Santa Clara University Law School 1997; M.A. University of California San Diego, Political Science 1988; B.A. University of California Los Angeles, Economics and Political Science 1985