JAMES B. SOWELL
KPMG LLP
Washington, DC

Mr. Sowell is a Principal at KPMG LLP and leads the Real Estate Practice in KPMG's National Tax Office. Jim's practice is focused primarily on tax issues relating to partnerships and REITs. He has worked extensively in fund formation and acquisition structuring for large private equity clients. Jim previously was an Associate Tax Legislative Counsel in the Office of Tax Policy at the U.S. Treasury Department where he was responsible for legislation and guidance relating to partnerships, REITs, and like-kind exchanges. Jim currently is Chairman of the Real Estate Committee of the American Bar Association (Tax Section) and is a former Vice Chairman of the Real Estate Roundtable's Tax Policy Advisory Committee. Jim also is on the Board of Trustees for the Southern Federal Tax Institute. Jim has written numerous articles and speaks extensively on partnerships and REITs. Jim earned his undergraduate and law degrees (both with high honors) from the University of Florida and has an LL.M. in taxation from New York University, where he served as an editor on the Tax Law Review.