Maximilian Viski-Hanka practices in the area of international, corporate, partnership, and state and local taxation. His practice is a wide-ranging practice that includes cross-border and domestic mergers and acquisitions and related issues, real estate joint ventures including investment fund formation, and a wide variety of 1031 transactions.
Mr. Viski-Hanka advises individuals, corporations, family offices, investments funds, small businesses, and tax-exempt organizations. Additionally, Mr. Viski-Hanka advises non-U.S. clients on the tax ramifications of inbound investment in United States Real Property. Mr. Viski-Hanka has also developed a skill in state and local taxation assisting businesses in Miami and New York with their taxation issues.
Mr. Viski-Hanka earned his LL.M. in taxation from the New York University School of Law where he was a Graduate Editor of the Tax Law Review. Additionally, Mr. Viski-Hanka is a 2015 summa cum laude graduate of the University of Miami School of Law where he was elected to be a member of the Order of the Coif. He speaks Hungarian and Spanish.
Areas of Practice
- Income Taxation
- Corporate Taxation
- International Taxation
- Partnership Taxation
- State and Local Taxation
Represented a Boston-based private equity real estate investment management firm in forming a fund to make opportunistic hospitality investments in and around Nantucket, Martha’s Vineyard and Long Island, identifying, acquiring and repositioning high-end boutique hotels and bed and breakfast properties.
Represented JB Investments Management in forming and launching JB Investments Fund III, LP, a hedge fund seeking to raise up to $1 billion to invest in publicly-traded oil and gas companies; simultaneously formed and launched a parallel U.S. fund and a Cayman Islands offshore fund to benefit tax-exempt and foreign investors.
- Represented J.P. Morgan, and its co-lenders Winthrop Capital Partners and Witkoff Group, as first lien lenders in its $285 million debt restructuring and equity transfer involving the Ocean Resort Casino, a casino hotel located in Atlantic City, New Jersey.
- Represented Goldman Sachs Lending Partners in a $700 million Senior Secured First Lien Term Loan Facility and $50 million Senior Secured First Lien Revolving Facility together with other security, credit, hedging and financing, resulting in an aggregate principal financing estimated to be $1.1 billion, with funding to be used to restart an oil refinery in the U.S. Virgin Islands.
- New York
- New York University School of Law, LL.M., Taxation, 2016
- Graduate Editor, Tax Law Review
- University of Miami School of Law, J.D., summa cum laude, 2015
- Symposium Committee, University of Miami Law Review
- Order of the Coif
- University of Colorado, B.S.B.A., 2011
- Duane Morris LLP
- Associate, 2016-present
- Podhurst Orseck, P.A.
- Law Clerk, 2015
- Wargo & French LLP
- Summer Associate, 2014
- Greater Miami Tax Institute
- Subcommittee of Partnership Taxation for the Florida Tax Bar
- Co-author, "COVID-19 Telework May Trim Fund Managers' NYC Biz Taxes," Law360, August 14, 2020
- Co-author, "Fund Managers Rejoice: Treasury Issues Long-Awaited Carried Interest Regulations," Duane Morris Alert, August 13, 2020
- Co-author, "CARES Act Reanimates Sale-Leaseback Tax Benefits," Law360, July 2, 2020
- Co-author, "HEROES Act Proposes New Changes to the Tax Code," Duane Morris Alert, May 18, 2020
- Co-author, "COVID-19 CARES Act and Notice 2020-18: Tax Effects on Private Equity Firms and Portfolio Companies," Duane Morris Alert, March 27, 2020
Co-author, "Time to Update Partnership and Operating Agreements Under New Audit Rules," Duane Morris Alert, January 23, 2018
Co-author, "New Pass-Through Entity Deduction Delivers Tax Relief and Complexity," Duane Morris Alert, January 8, 2018