WALTER MCKAY is an Associate in the firm's Montgomery office. Walter’s practice involves the regular representation of private companies in the following areas:

• Commercial Development – representing private users in the acquisition, construction, leasing, financing and development of retail, office and other real estate developments.
• Commercial Lending – representing lenders in real estate development and construction lending.

In addition, Mr. McKay represents numerous small businesses in various legal aspects including formation of legal entities, negotiation of joint venture and partnership agreements and negotiation of commercial contracts. Walter also represents parties in the acquisition and disposition of developed and undeveloped properties.

Walter also has experience in the area of 1031 tax-deferred exchanges and has advised clients in a broad range of exchanges, including deferred exchanges with build to suit components, reverse exchanges under Rev. Proc. 2000-37, exchanges involving tenancy in common arrangements, and exchanges involving threat of condemnation under IRC Section 1033.