Judge Profile
Dan O’Connor
Dan directs the strategic focus of OYLLP, leveraging over thirty years of experience in tax planning, compliance, and consulting. He specializes in complex partnership taxation issues, including income and debt allocations, waterfall calculations, and carried interest. Dan also focuses on tax strategies for partnerships/LLCs, S corporations, estate planning, Section 1031 exchanges, and debt restructuring. His expertise extends to structuring blocker corporations for foreign investments in U.S. real estate and handling sophisticated transactions like property acquisitions and debt restructurings. Dan’s areas of specialty include real estate, private equity funds, manufacturing, technology, entertainment, software, and troubled debt restructuring. He is affiliated with the AICPA, CalCPA, NAIOP, and the UCI Center for Real Estate. Dan holds a Bachelor’s in Economics from UCLA and a Master’s in Taxation from Golden Gate University.