James Lokey

Jim Lokey is a Tax partner in the Atlanta office and a member of the Private Equity & Investment Funds Practice Group. Since joining King & Spalding as a partner in 1986, he has worked most extensively in the areas of partnership, corporate, real estate, and international taxation. In particular, he has significant experience in investment fund formation, real estate finance (representing real estate developers and financial institutions, both taxable and tax-exempt, in connection with new investments and "workouts"), corporate acquisitions and reorganizations, investments by non-U.S. persons (including foreign governments) in the United States, and problems of tax-exempt organizations. From 1983 to 1986, Mr. Lokey served first as Attorney-Advisor and then as Associate Tax Legislative Counsel in the Treasury Department's Office of Tax Legislative Counsel. In those positions he assisted in the development of tax regulations, rulings, and other tax policy matters and participated in the development of the Treasury Department's recommendations for Federal tax legislation, including the Deficit Reduction Act of 1984 and the Tax Reform Act of 1986. He was one of the principal authors of Treasury regulations concerning partnership allocations and participated in a number of other regulations projects involving partnership taxation, tax-exempt bonds, and other areas of federal income tax. He has lectured extensively on partnership and other tax topics. Mr. Lokey earned his B.S. degree, magna cum laude, (Economic Theory) from David Lipscomb College in 1974. In 1978, he received his J.D. from Vanderbilt University, where he was awarded the Founder's Medal for First Honors (awarded to the student ranked first in the graduating class), was elected to the Order of the Coif, and served as Student Writing Editor of the Vanderbilt Law Review.