John W. Lang

President, Attorney

Minneapolis

612-672-3614

jlang@messerlikramer.com

Assistant: Jenae Hebrink

612-672-3771

Profile

John W. Lang focuses his practice on real estate, corporate law, mergers, acquisitions, estate planning and other matters related to trusts and estates.  John is a certified real property law specialist, certified by the Minnesota State Bar Association; this, along with his extensive training as a certified public accountant and 35 years of experience practicing law, allows him to quickly size up the complex issues often found in real estate, tax and business transactions. He provides trusted counseling that is both sound and cost-effective.  John’s clients include mid-sized businesses and their owners, many of whom are entrepreneurs or former entrepreneurs whose businesses have experienced growth.  These owners often involve John in their strategic planning related to all personal and business related legal issues.

John is also well-versed in Internal Revenue Code Section 1031 tax-deferred exchanges, a specialized legal mechanism that allows property owners to sell and exchange appreciated real estate holdings while deferring related taxes. Many of those tax-deferred exchanges involve Tenancy in Common (TIC transactions) and Delaware Statutory Trusts (DSTs).  He takes a proactive approach in working with clients to ensure proper structuring or restructuring is done prior to the sale or construction of a property, in order to avail them of the deferral.

John has earned the honor of receiving the AV Preeminent® ranking in the Martindale-Hubbell® Peer Review Ratings™—the profession’s highest possible ranking for both legal ability and ethical standards reflecting the confidential opinions of members of the Bar and Judiciary.

John is currently serving his second stint as President of the firm and was appointed Chair of the Minneapolis Division, having previously served numerous times on the Board of Directors.

Representative Experience
  • Represented National Homebuilder in condemnation proceeding,  achieving an additional $1 million settlement in excess of the initial offer made by the governmental agency.

  • Represented hotel developer in formation of a private REIT and closing on a CMBS loan of $45 million.

  • Represented closely held corporation and its owners in negotiating and selling one of its divisions to a publicly held company for over $100 million, which included significant real estate holdings and landfill operations.

  • Represented numerous clients and their member entities in the structural reorganization of limited liability companies in order to effectuate various IRC Section 1031 exchanges for the sale of over $90 million in real estate by using various techniques coordinated with section 1031 of the Internal Revenue Code, adding additional flexibility in the acquisition of various replacement properties.

  • Represented numerous estates with significant real estate holdings and adverse parties, including half siblings, estranged spouses and un-related significant others in mediating and resolving disputes, liquidating property and closing the estates by counseling all parties to be efficient with legal fees.

  • Represented numerous clients with IRC Section 1031 exchanges, transferring entities’ property to a related entity constructed a building, leasing and repurchasing them using proceeds from the sale of relinquished properties in a tax deferred exchange transactions.

  • Represented numerous clients in IRC Section 1031 tax deferred exchange work, including reorganizing entities by distributing assets in Tenancy in Common structures in order to effectuate the exchanges.

  • Represented several sponsors in syndicated IRC Section 1031 exchange structures by using Tenancy in Common and Delaware Statutory Trusts.

Publications & Presentations

Presentations 

  • Co-Presenter, “Nine Deadly Sins of 1031 Exchanges” – Eagle Branch of Home Federal, March 2017
  • Co-Presenter, “Nine Deadly Sins of 1031 Exchanges” – Webinar, November 2016
  • Co-Presenter, “Complicated 1031 Exchanges: Case Studies” – Commercial Real Estate Forum, June 2016
  • Co-Presenter, “1031 Complexities (Deep in the Weeds)” – 1031 Road Show, April 2016
Professional & Community

Admissions 

  • Minnesota
  • Wisconsin
  • U.S. Bankruptcy Court, District of Minnesota
  • U.S. District Court, District of Minnesota
  • U.S. Tax Court
  • U.S. Court of Appeals, Eighth Circuit
  • U.S. Court of Appeals, Eleventh Circuit

Certifications 

  • Certified Public Accountant by the Minnesota State Board of Accountancy (inactive)

  • Certified Real Property Law Specialist by the Real Property Section of the Minnesota State Bar Association

  • Qualified Neutral Arbitrator and Mediator by the Minnesota Supreme Court

Associations 

  • Minnesota State Bar Association, Eminent Domain Section; Probate and Trust Law Section; Real Property Law Section, Member

  • Hennepin County Bar Association, Member

  • Wisconsin State Bar Association, Member