With over 30 years of experience, Mark Zafrin is a Mergers and Acquisitions attorney with a varied clientele, emphasizing health care business matters. Mr. Zafrin regularly advises long-term care and behavioral health providers on highly complex mergers and acquisitions of healthcare facilities, hospitals, federally financed clinics, ambulatory surgery centers and helping his clients with health care licensing, operations, and reimbursement. Mr. Zafrin utilizes his in-depth knowledge of HUD, FHA, conventional mortgage financing, mezzanine, private equity financing, and health care Certificate of Need applications on behalf of his clients. He advises his clients, including nursing homes to assisted living centers and clinics, primary care clinics and free-standing renal dialysis centers on their FHA and conventional mortgage financing, regulatory issues, Medicare and Medicaid audits, and general corporate matters. He adroitly structures transactions to maximize the benefits accruing to tax planning and financing promoters. Mr. Zafrin has an in-depth knowledge of 1031 Exchanges and is an adroit user of investment and ownership vehicles such as Delaware Statutory Trusts, Series LLC’s, and Tenancies in Common. Mr. Zafrin has significant expertise in negotiating and drafting sales and purchase agreements, arranging for his clients to finance acquisitions, renovations and construction. He routinely assists with loan preparations, equity securitization transactions (such as REITs), equity funds, and partnership syndications of health care facilities. He regularly handles transactions involving HUD-insured, conventional, and tax credit financing, as well as mezzanine loan originations and restructurings and debt securitization transactions, including Real Estate Mortgage Investment Conduits.