Frank A. Crisafi concentrates in tax and international law. He was formerly associated with a "Big Four" certified public accounting firm. His areas of concentration include corporate mergers and acquisitions, partnership taxation, real estate investment trust (REIT) taxation and international tax planning. He has extensive experience in structuring and planning with respect to "tax-free" corporate reorganizations, as well as taxable dispositions of stock and assets with particular emphasis on financial institutions, including conversions of financial institutions to facilitate the making of a Sub-S election. He also represents and has represented a number of real estate developers and owner/operators, both in the establishment and restructuring of their operations and legal entities. The types of entities involved have included general and limited partnerships, limited liability companies, as well as special tax entities, including public and "private" REITs, as well as real estate mortgage investment conduit ("REMIC") servicers in connection with the transfer of real estate subject to pooled mortgage loans held by the REMIC.

In addition, he has substantial experience in connection with venture capital investment in, and financing of, "start-up" corporations including planning with respect to the issuance of investment units, such as debt instruments and warrants, and changes in stock ownership under I.R.C. Section 382 and the maximization and utilization of net operating loss carryforwards. He also has extensive experience with respect to planning and minimization of cancellation of indebtedness income and the restructuring of financially troubled companies. His experiences also include tax planning and advice with respect to the establishment and financing of foreign subsidiaries of domestic corporations.

His principal clients include financial institutions, a publicly-traded REIT, and not-for-profit health care institutions.

Mr. Crisafi has been selected for the 2008 edition of Best Lawyers in America for Tax Law. Mr. Crisafi has also been recognized by Atlanta Magazine as a 2007 and 2008 Georgia Superlawyer.