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Heather L. Preston
Partner
404.873.8722 direct
404.873.8723 fax
heather.preston@agg.com
Ms. Preston is a partner in the Corporate Practice Group and a member of the Tax Practice Team. Ms. Preston has experience in all aspects of federal income taxation, including mergers and acquisitions, cross border investments (both inbound and outbound), tax exempt organizations and executive compensation. Ms. Preston focuses primarily on the taxation of partnerships (and limited liability companies) in the real estate and private equity areas.
Awards and Recognitions
Selection, "Georgia Rising Stars,"
Atlanta
magazine, 2010
Featured in “The Dealmakers” section of the
Atlanta Business Chronicle
, April 2009
Selection, "Georgia Trend Legal Elite,"
Georgia Trend
magazine, 2007 and 2008
Professional Activities
Member, Georgia Health Information Technology and Transparency Advisory Board, Governance and Finance Workgroup
Member, American Bar Association, Taxation Section
Member, Minnesota Bar Association
Education
J.D., University of Mississippi School of Law, 2002
–
Summa Cum Laude
B.S., Accounting, Pennsylvania State University, 1995
Admitted to Practice
State of Georgia, 2004
State of Minnesota, 2002
Representative Transactions
Represented a public pension fund in its placement of over $3 billion in strategic partnerships with two major investment banks.
Represented a Dutch company in connection with the restructuring of the ownership of its U.S. real estate assets and the income tax issues associated with the formation of a $1 billion U.S. real estate fund between the Dutch company and a Swiss bank.
Represented a local real estate developer on the income tax and plan asset issues associated with the formation of a U.S. real estate fund with a major investment bank.
Advise and counsel on the legal and tax compliance of a Fortune 100 Company’s executive and stock based compensation plans.
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Practice Areas
Corporate
Distressed Assets
Employee Benefits and Executive Compensation
Real Estate Private Equity
Renewable and Alternative Energy
Sustainable Business
Tax
News
AGG Attorneys Publish Private Equity Fund Primer
2010 Georgia Super Lawyers and Rising Stars
Publications
A Primer on Real Estate Private Equity Fund Formation
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