Eric Cho

  • Partner
  • 355 South Grand Avenue, Suite 100
  • Los Angeles, CA 90071-1560
  • USA
  • T +1.213.891.8238


Eric Cho is a partner in the Los Angeles office of Latham & Watkins and is a member of the Tax Department. Mr. Cho's practice focuses on US federal income tax matters, including the tax consequences of mergers and acquisitions, joint ventures, reorganizations, restructurings, private equity investments and financing transactions.

Prior to attending law school, Mr. Cho worked in New York City as an investment banking analyst at Merrill Lynch & Co. and as an associate at Behrman Capital. During law school, he worked in the legal department of the Federal Reserve Bank of New York.

Thought Leadership

  • Considerations for REITs in Adopting a Poison Pill in Response to the COVID-19 Crisis -  June 02, 2020
  • IRS Relaxes Stock Dividend Safe Harbor for Publicly Offered REITs and RICs in 2020 -  May 18, 2020
  • COVID-19: CARES Act Eases Key US Tax Rules, Throwing a Lifeline to Some Businesses – UPDATE  -  April 20, 2020
  • IRS Issues Proposed Regulations on Business Interest Deduction Limitations -  December 19, 2018
  • Treasury Department Issues Final Regulations on Real Property Definition for REIT Purposes -  September 12, 2016
  • Congress Enacts Significant Changes to the REIT and FIRPTA Rules -  December 23, 2015
  • IRS Proposes Guidance on Real Property Definition for REIT Purposes -  May 01, 2014
Bar Qualification
  • California
  • JD, Harvard Law School, 2006
  • BA, Harvard College, 1998
  • REITs
  • English
  • Transactional Tax
  • Tax