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Michael Hurwitz

CPA, MST Partner
Contact Michael
(646) 499 0634 New York, NY

Get to Know Me

With over 35 years of experience working for both public and private companies in the real estate sector, Michael is a Partner that specializes in negotiations, including structuring and implementing strategic transactions, tax due diligence assignments, mergers and acquisitions and many other special tax and non-tax projects.

He has a deep understanding of tax department operations in regional and global firms and has a vast knowledge of real estate tax issues, public and private real estate investment trusts (REITs), opportunity funds, portfolio restructurings, acquisitions and dispositions, partnership taxation and core tax compliance matters.

Michael also has experience in negotiations, including structuring and implementing strategic transactions, tax due diligence assignments, mergers and acquisitions and many other special tax and non-tax projects. 

Industry Expertise

Real Estate

Learn More About My Story

Learn more about my professional experience and how I spend my time outside the firm.

Education:

  • M.S., Taxation, Pace University
  • B.S., Accounting, Syracuse University

 

Professional Affiliations:

  • Member, American Institute of Certified Public Accountants (AICPA)
  • Member, New York State Society of Certified Public Accountants (NYSSCPA)
  • Member, National Association of Real Estate Investment Trusts (NAREIT)

Michael is a former adjunct professor at both New York University’s Schack Institute of Real Estate and Fordham University. He taught partnership taxation and other related real estate topics. 

Authored Insights

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From Capital Contribution to Taxable Sale: Understanding Disguised Sales in Today’s Partnership Structures

Partnership transactions typically begin with the expectation that contributions and distributions will be respected for federal income tax purposes. That expectation can erode quickly, however, when cash and property change hands in close succession. The disguised sale rules under Internal Revenue Code (IRC) Section 707(a)(2) continue to represent one of the most challenging and heavily scrutinized…

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IRS Announces Critical Relief for Taxpayers Following Major Tax Law Changes

Revenue Procedure 2026-17  has been released, delivering urgent transition relief to taxpayers affected by the sweeping legislative changes in the One Big Beautiful Bill Act, commonly referred to as the OBBBA or OB3. This new guidance provides a fast-track framework for withdrawing or modifying elections under IRC §163(j)(7) and making late elections under §168(k)(7)—actions previously…

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Opportunity Zones Reimagined: A Bold New Chapter in the Final One Big Beautiful Bill Act (OBBBA)

In a sweeping reimagining of the Opportunity Zone (OZ) program, congressional leaders have not merely adjusted the framework—they’ve overhauled it. The final “One Big Beautiful Bill” sunsets the original OZ program and launches a bold new chapter (OZ 2.0) rooted in targeted investment, equity, and community transformation. The original OZ program will sunset, with all…