Jessica Millett

Jessica Millett

New York

Email [email protected]​

Phone +1 212 918 8247

Fax +1 212 918 3100

Practice groupCorporate & Finance

Jessica Millett brings invaluable U.S. tax law expertise to clients in the real estate, private equity and energy industries. She is highly knowledgeable in advising on the U.S. tax issues that arise in complex real estate transactions (including Qualified Opportunity Fund structures), private equity investments, joint ventures, and other investment structures involving tax partnerships.

She regularly advises clients on tax structuring and documentation for real estate acquisitions, joint ventures, restructurings and refinancing arrangements, including inbound and outbound investments, and structures involving REITs. Jessica’s practice also includes representing sponsors and managers of, and institutional investors in, private investment funds including real estate, private equity, credit, venture capital, and small business investment companies (SBICs).

Jessica is active in the firm’s global ESG practice, regularly advising clients on tax credits and other incentives available for investment in, and production of, renewable energy; Jessica is also a frequent speaker on ESG related matters, particularly on the impact of the Inflation Reduction Act on the commercial real estate sector.

Jessica ensures that tax advice is not merely an afterthought, but instead an integral part of the deal from the very beginning. She is able to translate complex tax concepts into simple and straightforward issues, and clients appreciate that she is business savvy and understands the industry as well as the current market.

Jessica is active in the ABA Tax Section Real Estate Committee.

Awards and recognitions

2019 and 2021-2022

Top 25 Opportunity Zone Influencers
Opportunity Zone Magazine


Leading Lady List
Real Estate Weekly


Rising Star
Real Estate Weekly


100 Leading Women Lawyers in New York City


New York Metro Rising Star
Super Lawyers

Education and admissions


JD LLM in International and Comparative Law, Duke University School of Law, 2006

B.A., Johns Hopkins University, cum laude, 2000

Bar admissions and qualifications

New York

Representative experience

Pavlov Media, Inc. on a major investment by a global asset manager in connection with the construction of fiber infrastructure.

A Fortune 500 company and global supplier of coatings and specialty materials on its joint venture with a U.S. manufacturer, to invest in an automotive film and paint technology business.

Bizzi & Partners on the restructuring of a luxury condominium in Manhattan with Fortress Investment Group and U.S. Immigration Fund, and on its acquisition of a new US$313m construction financing.

Pantheon Ventures on the closing of its real estate platform joint venture with Elliott Bay, which will invest in medical office buildings and outpatient healthcare properties.

Almanac Realty Investors, a business unit of Neuberger Berman, in its commitment to provide up to US$500m to Storage Post, a leading self-storage owner and operator.*

Roundhouse Group Inc., an Idaho-based developer and operator of multifamily housing, on two major opportunity zone projects in the United States.* 

A self-storage operator based in the U.S. Southeast on a recapitalization of a US$500m portfolio of self-storage properties with a large institutional REIT.*

Halpern Real Estate Ventures on the first closing of its qualified opportunity fund – the first sponsor capital fund to solely target opportunity zone investments.*

A real estate investment professional in the creation of a GP sponsor and management platform targeting industrial assets in Florida.*

Savanna Asset Management on a US$264m development of an office building located at 141 Willoughby Street in Brooklyn, New York.*

A developer on structuring a multifamily apartment project in New Jersey consisting of approximately 250,000 net rentable square feet.*

A Florida-based real estate development company on structuring a US$50m qualified opportunity fund as part of the capital stack for a hotel and condo development in Florida.*

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