Christopher C. Scarpa focuses his practice on the taxation of pooled investment vehicles, including mutual funds, exchange-traded funds, hedge funds, real estate mortgage investment conduits and other investment-related vehicles. He frequently advises investment companies on compliance with the requirements under Subchapter M of the Internal Revenue Code.
He also has significant experience in advising tax-exempt organizations, such as health care institutions, religious entities, and colleges and universities in nonprofit governance issues and tax exemption issues, such as private inurement, excess benefit transactions, international grant making excise taxes and unrelated business income. Chris rounds out his practice by advising clients in general corporate tax issues, the taxation of financial products and investment related international tax issues such as the Foreign Account Tax Compliance Act (FATCA), Chapter 3 withholding and the Foreign Investment in Real Property Tax Act (FIRPTA).