John Hart is a tax partner in the New York office of Simpson Thacher. Mr. Hart represents clients on a wide variety of tax matters, including formation of private investment funds; REITs and real estate transactions; asset manager M & A; and bankruptcy and insolvency matters.

Mr. Hart has extensive experience regarding tax aspects of forming real estate opportunity funds, private equity funds, distressed debt funds and private funds investing in other asset categories. He regularly represents leading fund sponsors, such as Blackstone, Carlyle, Hellman & Friedman, Joseph E. Robert, Morgan Stanley and Silver Lake. He has also advised on numerous major real estate transactions, including the acquisition of public companies Equity Office Properties, Trizec and CarrAmerica.

Mr. Hart has been named one of the leading tax lawyers in the United States in Chambers USA: America’s Leading Lawyers for Business 2011 and The Best Lawyers in America 2011 and as one of the leading capital markets/REIT lawyers in Chambers Global: The World’s Leading Lawyers for Business 2011.

Mr. Hart is a member and past president of the New York City Tax Club, the chair of the Private Investment Fund Tax Forum and a member of the Private Investment Fund Forum. He is also a member of the International Fiscal Association and the New York State Bar Association, where he serves on the Tax Section's Committee on Partnerships and Committee on U.S. Activities of Foreigners.

Mr. Hart has published numerous tax articles, including "Restructuring the Bankrupt Corporation" updated and included annually in the PLI Course Handbook "Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Reorganizations & Restructurings."

A regular speaker at private equity industry groups, he has also presented tax papers at conferences sponsored by the New York University Real Estate Institute, the American Bar Association, the International Bar Association, the Yale School of Management and other groups.

Mr. Hart received his J.D., cum laude, from Harvard Law School in 1979. He received his A.B. with High Distinction and Highest Honors in English Literature in 1976 from the University of Michigan, where he was elected to Phi Beta Kappa.

Honors/Associations

•	International Fiscal Association
•	New York State Bar Association, Committee on U.S. Activities of Foreign Taxpayers and Committee on Partnerships, Tax Section)
•	Private Investment Fund Forum
•	New York City Tax Club (President, 2003-2004)
•	Amerian Bar Association, Member, Section of Taxation

Publications

•	Treasury Department Proposes New Regulations That Liberalize US Tax Rules Affecting Investments by Foreign Governments
•	Latest Obama Administration Proposal to Tax Carried Interest as Ordinary Income
•	American Recovery and Reinvestment Tax Act of 2009 Temporarily Defers Cancellation of Indebtedness Income for Debt Repurchases, Exchanges, Cancellations and Modifications
•	American Jobs Creation Act of 2004
•	Final Regulations Regarding Capitalization of Expenditures Relating to Intangibles
•	IRS Proposes Regulations Regarding Capitalization of Expenditures Relating to Intangible Assets
•	IRS to Provide New Rules for Capitalization of Expenditures Relating to Intangible Assets

Speaking Engagements

•	John Hart Speaks at International Tax Institute Seminar May 12, 2011
•	John Hart to Speak at International Fiscal Association Seminar November 22, 2010

Admissions

•	New York 1980

Education

•	Harvard Law School, 1979 J.D. cum laude
•	University of Michigan, 1976 A.B. With High Distinction; Phi Beta Kappa