Joseph W. Haney III

(949) 393-4903
Joseph W. Haney III’s practice is primarily focused in the area of real estate where he advises owners and developers in the acquisition, development, and operation of real property. He negotiates and drafts purchase and sale agreements and conducts due diligence investigations of real property, including reviews of title, environmental conditions and land use conditions and advises clients regarding the same.

In this capacity he also regularly advises clients in the formation and structure of joint ventures, including providing tax counsel regarding the most tax-efficient method for structuring the ownership, acquisition, and disposition of real estate. Mr. Haney has significant experience in advising clients regarding tax-deferred exchanges, including reverse exchanges, build-to-suit exchanges and exchanges involving partnerships, limited liability companies and tenants-in-common arrangements

Mr. Haney also provides general business counsel to small and mid-sized businesses, advising clients on matters related to both formation and operations, and negotiating and drafting contracts related to the same. He has significant experience representing closely held and family businesses and advising clients on matters related to estate and succession planning related to these businesses.

Areas of Concentration

  • Real estate development
  • Acquisitions and dispositions
  • Tax deferred exchanges
  • Land use and entitlements
  • Real estate finance
  • Leasing
  • Hospitality
  • Joint Ventures
  • Limited liability companies (LLCs) and limited partnerships
  • Business contracts
  • Historic preservation
  • Tax planning

Professional & Community Involvements

  • California State Bar
  • Urban Land Institute
  • NAIOP Commercial Real Estate Development Association
  • Building Industry Association
  • American Planning Association


MBT, Graduate with Honors, University of Southern California – Leventhal School of Accounting, 2004

J.D., Loyola Law School, Los Angeles, 2000

  • First Honors Award, Communications Law
  • Irish American Bar Association Scholarship Recipient

B.A., University of Southern California, 1997

  • Graduate Cum Laude
  • Dean’s Scholarship
  • SCions Scholarship

Professional Organizations

  • California State Bar
  • Urban Land Institute
  • NAIOP Commercial Real Estate Development Association
  • Building Industry Association
  • American Planning Association

Articles, Lectures & Publications

  • “Preservation Through Tax Planning” California Preservation Foundation, April 2015
  • Adjunct Professor at California State University, Fullerton (Taxation of Partnerships, Taxation of Property Transactions; Taxation of S Corporations; Taxation of Gifts and Estate)
  • “The Role of the Loan Out Corporation in Entertainment and Sports Transaction Planning,” Loyola Entertainment and Sports Alumni Association, April 2010
  • Adjunct Lecturer, California State University, Extended Education Professional Fiduciary Management, Spring 2009
  • “Overview of the U.S. Legal System,” Shanghai Pudong New Area Public Administration Training Program, Fullerton, California, May 2009
  • “Proving a ‘Fair Rate of Return’ Under Rent Control, Apartment Manager Magazine, May 2005
  • Presenter, Tax Considerations in Real Estate Transactions Conference, May 2008:
    • “Considerations Regarding Specific Exchange Types”
    • “Disguised Sales”

Admitted to Practice

  • California
  • U.S. Tax Court