David A. Smith: Lawyer with Kutak Rock LLP

David A. Smith

Little Rock,  AR  U.S.A.
Phone(501) 975-3106

Peer Rating
AV® Preeminent

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Practice Areas

  • Tax Issues With REITs
  • Business and Corporate
  • Mergers and Acquisitions
  • ESOPs (Employee Stock Ownership Programs)
  • Taxation and Tax-Exempt Health Care Matters
  • Fund Taxation
  • Representation of Limited Partners and Other Investors
  • Tax
University University of Arkansas at Fayetteville, B.S.B.A., 1980
Law SchoolUniversity of Arkansas at Little Rock School of Law, J.D., 1987 Law Review Notes Editor; New York University School of Law, LL.M. in Taxation, 1988
Admitted1987, Arkansas

Memberships and Affiliations

•American Bar Association
•Arkansas Bar Association (Past Chair, Section of Taxation)
•Arkansas Society of CPAs
•American Institute of CPAs

BornLake Village, Arkansas, August 2, 1958

David A. Smith is a senior tax partner in Kutak Rock's Little Rock office, where he concentrates his practice in federal income tax matters, particularly as they relate to partnerships, corporate entities, real estate investment trusts (REITs), asset-back securitizations, transactional tax, and restructurings. He has substantial experience counseling public and private companies, investment banking firms, pension funds and institutional investors in a wide range of tax-related formation, restructuring, reporting and compliance issues.

He regularly provides tax-related advice to publicly traded, privately-held, and various other types of REITs, real estate funds and publicly traded partnerships (PTPs). He also works with REIT sponsors, investors (including tax-exempt investors in pension and non-pension REITs), and investment advisors.

Mr. Smith's representation of REITs and real estate PTPs has consisted of a wide variety of debt and equity offerings, transactions and related activities, including REIT and PTP formations, planning for contributions of existing properties and partnerships into REITs and PTPs, compliance testing for REIT and PTP tax requirements, issuing tax opinions on REIT matters, and Section 1031 exchanges.

Mr. Smith regularly advises clients with respect to the tax aspects of securitizing a wide range of asset classes, including credit card receivables, equipment loans and leases, student loans, commercial mortgage loans, and timeshare loan receivables. He also counsels private foundations, public charities, tax-exempt hospitals and pension funds on a wide variety of matters, including unrelated business taxable income issues and joint venture structuring alternatives.

Recognized in The Best Lawyers in America for Tax Law, Mr. Smith practiced as a certified public accountant for nearly four years prior to obtaining his law degree. He received his B.S. degree from the University of Arkansas at Fayetteville, his J.D, from the University of Arkansas at Little Rock, where he served on the Editorial Board of the UALR Law Journal, and his LL.M. degree in Taxation from New York University School of Law. He is a member of the Arkansas and American Bar Associations, the Arkansas Society of CPAs and the American Institute of CPAs and is a past Chair of the Arkansas Bar Association's Section of Taxation.


August 18, 2014 2015 Best Lawyers in America Recognizes 56 Kutak Rock Attorneys
Kutak Rock is pleased to announce that 56 of its attorneys are included in the 21st edition of The Best Lawyers in America publication.

January 2, 2014 Middle Market Merger and Acquisition
A team of attorneys from Kutak Rock's Kansas City office closed a middle market management buyout, negotiating the acquisition of an annuity and life marketing organization.

August 15, 2013 Record Number of Kutak Rock Attorneys Named Best Lawyers Forty-seven Kutak Rock attorneys reprenting 10 of the firm's 16 offices have been listed in The Best Lawyers in America 2014.

May 1, 2013 Real Estate Attorneys Guide $100 Million Mortgage Resolution Fund
Kutak Rock represents nonprofit, acquiring distressed loans in Illinois.

September 7, 2012 Best Lawyers Increase by 50% to 45 attorneys Forty-five Kutak Rock lawyers were recently selected by their peers for inclusion in The Best Lawyers in America 2013.

August 30, 2011 29 Kutak Rock Attorneys Are 'Best Lawyers'
Twenty-nine Kutak Rock lawyers have been selected by their peers for inclusion in The Best Lawyers in America 2012 (Copyright 2011 by Woodward/White, Inc., of Aiken, S.C.).

November 15, 2010 Bond Buyer Includes Kutak Rock As Deal Finalists

November 10, 2010 Kutak Rock Attorneys Picked As Best Lawyers


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Office Information

David A. Smith

124 West Capitol Avenue
Little RockAR 72201-3706


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