Michael Messina

Current

Director, Investment Placement Services at Ryan Tax Capital, New York office

Tax Equity Investment Specialist

• Structuring, modeling and compliance for Partnership Flip, Transfer Flip and Preferred Equity partnerships
• Sponsor and Investor Identification and Placement for Tax Equity Projects
• Syndication of multi-member LPs for the purpose of investment in Tax Equity Partnerships
• Assistance in the identification and qualification of Section 48 Investment Tax Credits and Section 45 Production Tax Credits
• Analysis and placement of Transferable Tax Credits
• Facilitation of TEBL and TRABL Financing

Previous

Director, Income Tax at Ryan, LLC, New York office

─ Tax Controllership and Tax Recoveries:

• Specialized in providing domestic and international tax reporting and compliance to U.S. multinational, Fortune 1000 companies, and foreign-owned companies with U.S. inbound taxation.
• Industry experience in finance (conglomerate financing arms, ’40 Act Funds and Hedge Funds), healthcare, automotive, and technology consulting.
• Proficient in the identification and recovery of overwithheld taxes related to beneficial, double tax treaty rates and court ordered reclaim opportunities such as Article 63, Anti-Discrimination claims in the European Union.

Specific areas of expertise include:

• Domestic tax reporting and compliance for U.S. corporations
• International tax return filings for Controlled Foreign Corporations
• Project management and coordination of corporate audits
• ASC 740 and FAS 109 calculations, reconciliations, and audit readiness
• Transition Tax review – E&P and FTC optimization
• TCJA and CARES Act – tax optimization
• 1042 filings and FATCA Chapter 3 Regulations and Compliance