Jessica Millett has been practicing for over 16 years, and is highly knowledgeable in advising on the U.S. tax issues that arise in complex real estate transactions, notably real estate private equity investments, Qualified Opportunity Fund structures, and cross-border investments.

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 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 has been at the forefront of structuring investments in Qualified Opportunity Zones. Jessica is a leader in this space on the tax side, and frequently authors and presents on tax related Qualified Opportunity Zone topics for the ABA Section of Taxation, Lexis Nexis, opportunityzone.com, the Opportunity Zones Database podcast, the OZExpo Podcast, Strafford, and the Opportunity Zone Forum, among others. She is also regularly quoted in Bloomberg, Real Estate Weekly, The Commercial Observer, Law360, Tax Notes, and The Wall Street Journal.

Jessica’s practice also includes representing sponsors and managers of, and institutional investors in, private investment funds including real estate, distressed debt, and hedge funds, and advising on tax-efficient structures for cross-border securities offerings and private equity transactions. Jessica also has experience advising financial institutions on a variety of tax and compliance issues including U.S. withholding and information reporting rules and tax treaty planning.

Jessica serves as Chair of the Subcommittee for Foreign Investors of the ABA Tax Section Real Estate Committee.

Lisa Shulock is Director of Commercial Programs for the Philadelphia Energy Authority (PEA). She

oversees the Philadelphia C-PACE program and leads PEA’s commercial solar initiative. She is an

experienced program manager with expertise in sustainability and clean energy. Prior to joining PEA full-

time she served as a program consultant to PEA and to Indigenized Energy, research project manager at

Penn State, and sustainability consultant for several design and engineering firms. Lisa was the founding

executive director of Tech Impact which enables nonprofits’ use of technology to expand the reach and

impact of their work. She is an accredited LEED AP O+M. Lisa was elected to the Green Building United

Board of Directors in 2019 and currently serves as Chair. Lisa has her MBA from Yale University and BA

from the University of Vermont.