Timothy S. Pollock is a Senior Partner with more than 25 years of experience in the Tax, Real Estate and Real Estate Capital Markets Practices. Before pursuing his legal education, Mr. Pollock practiced as a Certified Public Accountant with Arthur Young, which later merged with Ernst & Whinney to become the accounting firm of Ernst & Young. Mr. Pollock practices primarily in the areas of real estate finance and taxation, general taxation, general business transactions and estate planning. A large portion of Mr. Pollock’s practice focuses on real estate ownership structures, tax issues associated with real estate transactions, including like-kind exchanges under Section 1031 of the Code, partnership agreements and operating agreements documenting equity investments in real estate, and private fund syndications raising capital for real estate investments. A niche area of his real estate equity related activities is affordable housing/low income housing tax credits (federal and state), historic tax credits, energy credits and monetizing conservation easement deductions and credits. Mr. Pollock also regularly advises clients with respect to debt workouts and the purchase of loans. Mr. Pollock has written several tax articles and speaks regularly on tax topics for national organizations that sponsor educational seminars. In addition, he participated in the Georgia Limited Liability Company and Limited Liability Partnership legislative drafting committees.