Tax Law
Sarah Wellings
Recognized in Best Lawyers since 2026 Awarded Practice Areas
Biography
Sarah is a member of Sullivan’s REITs Practice Group. She advises public and private REITs, both domestic and foreign, in various industries, including: data centers, office buildings, commercial retail space, distributed antenna systems, timberlands and agricultural properties. She focuses on structuring and compliance work, including cross-border transactions.
Sarah also has experience involving federal and state tax litigation and transactional planning involving corporate, franchise, personal income and sales/use tax matters, and in advising tax-exempt organizations, including public charities, on all aspects of operations.
Overview
- Boston University School of Law, LL.M., salutatorian
- Boston College Law School, J.D., magna cum laude
- Simmons College, B.A., with great distinction
- Massachusetts, Massachusetts Bar Association, 2006
- American Bar Association - Tax Section
- Boston Bar Association - Member
- Villanova University School of Law - Adjunct Professor
- U.S. District Court, District of Massachusetts
- Massachusetts, Massachusetts Bar Association, 2006
- American Bar Association - Tax Section
- Boston Bar Association - Member
- Villanova University School of Law - Adjunct Professor
- Boston University School of Law, LL.M., salutatorian
- Boston College Law School, J.D., magna cum laude
- Simmons College, B.A., with great distinction
- U.S. District Court, District of Massachusetts
Client Testimonials
Awards & Focus
Recognized in The Best Lawyers in America® 2026 for work in:
- Tax Law
News & Media
Additional Information
- Representative Matters
- Regularly provides REIT and Tax counsel to public REITs in various securities offerings, including over $8 billion of note offerings involving US, Euro, and Swiss Franc denominations.
- Represented a TIMO in connection with the formation of a timberland REIT focused on monetizing or distributing in-kind to its investors carbon credits developed and sold in the U.S., New Zealand, and Australia, including structuring the distribution and monetization of the carbon credits.
- Represented an office REIT listed on an Asian stock exchange in the tax liquidation of multiple subsidiary REITs after the disposition of all assets, valued at over $240 million in the aggregate, and the tax efficient return of capital to its foreign parent.
- Represented a data center REIT as REIT and Tax counsel in its entering into a $15 billion joint venture with two sovereign wealth funds to develop a series of hyperscale data centers throughout the U.S.
- Represented a data center REIT as REIT and Tax counsel in its entering into a $250 million joint venture to develop and operate a hyperscale data center in the U.S.
- Represented a data center REIT as REIT and Tax counsel in its entering into a $600 million joint venture to develop and operate a hyperscale data center in the U.S.
- Represented an office REIT as REIT and Tax counsel in connection with its private offer to exchange outstanding senior unsecured notes for new senior secured notes in a transaction valued at over $300 million.
- Represented a fund with German and French investors in forming of U.S. timberland REIT with an initial investment of $500 million.
- Represented a fund with Swiss investors in forming of U.S. agriculture REIT with an initial investment of $300 million.
- Represented an office REIT in the tax-efficient pay down of cross-border, intercompany debt of over $250 million.
- Represented a TIMO in connection with the formation of a timberland REIT, focused on combining returns from timber alongside carbon credits.
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