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Matthew Peurach

Matthew R. Peurach

Partner
Phone: 404.504.7755
Fax: 404.365.9532
mpeurach@mmmlaw.com
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Matthew R. Peurach is a Partner in the firm’s Corporate, Investment Funds, Real Estate Capital Markets and Tax practices, and is Chair of the firm’s Opportunity Zones Practice. Prior to joining MMM, Mr. Peurach was a senior associate in the Washington National Tax office of a “Big 4” accounting firm.

A large portion of Mr. Peurach’s practice focuses on structuring commercial real estate transactions, negotiating and drafting partnership agreements and LLC agreements documenting equity investments in real estate, as well as structuring private equity funds and other joint venture-related entities predominately focused on real estate investments. 

As a core component of Mr. Peurach’s general real estate private equity practice, he also regularly advises clients on tax issues associated with real estate and other corporate transactions, including qualified opportunity zone investments, complex like-kind exchanges under Section 1031 of the Code, affordable housing/low income housing tax credits, historic tax credits, energy credits, and mergers and acquisitions of corporate and flow-through entities. 

Representative Experience

  • Representation of numerous sponsors in structuring real estate and other alternative investment funds
  • Representation of numerous developers, investors and institutions in connection with the formation of real estate and other corporate joint venture transactions
  • Representation of numerous opportunity zone fund sponsors and investors in structuring qualified investments and navigating the associated tax and legal issues
  • Representation of REIT in its $600 million joint venture structured as a “part-sale, part-contribution” transaction
  • Representation of institutional investor in connection with its programmatic $100 million equity joint venture for the acquisition and development of hotel properties throughout the Southeast
  • Representation of multi-family developer in the negotiation and structuring of an approximately $75 million equity joint venture focused on acquiring and developing multi-family properties
  • Representation of DC-based sponsor in connection with fund formation matters to make up to $100 million in so-called “general partner” co-investments in real estate projects throughout the country
  • Representation of Atlanta-based sponsor in connection with its $50 million equity joint venture with a publicly traded company to acquire distressed retail assets primarily located in the Southeast and Midwest
  • Representation of sponsor in a $150 million opportunity zone fund formed to invest in qualified opportunity zone property located throughout the country, including a $200 million follow-on offering
  • Representation of private equity lender in connection with a $30 million mezzanine loan with preferred equity conversion rights for the development of a commercial office park in Conshohocken, Pennsylvania
  • Representation of a private equity fund in connection with a $15 million preferred equity investment for the ground-up construction of a multifamily project in Atlanta, Georgia
  • Representation of a private equity lender in connection with a $10 million participating mezzanine loan secured by a hotel located in Jacksonville, Florida
  • Advised Fortune 100 company on the tax consequences of its approximately $9 billion merger and post-merger transactions, including rendering a tax opinion thereon
  • Representation of numerous investors in commercial real estate transactions involving complex like-kind exchanges, including so-called “swap and drop” transactions
  • Representation of historic tax credit and new markets tax credit syndicator in connection with private offerings producing tens of millions in tax credits
  • Representation of publicly traded bank in exiting dozens of investments which produced low income housing tax credits

Accolades

  • Selected, Best Lawyers, Tax Law, 2025
  • Selected, CRE's Aspiring Leaders of 2024, GlobeSt. 
  • Honored, Atlanta Lawyers in Real Estate Awards, Connect CRE
  • Selected, Most Effective Dealmaker, Southeastern Legal Awards, 2023
  • Selected, 2021 South Trailblazer¸ American Lawyer, 2021
  • Listed, Top 25 Opportunity Zone Influencers, Opportunity Zone Magazine, 2019, 2020 and 2021.
  • Named, Georgia Super Lawyer - Rising Star by Atlanta Magazine, 2017, 2018 and 2019, a distinction given to no more than 2.5% of Georgia attorneys

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