Aprio Partner James Lockhart Appointed Vice-Chair of American Bar Association Real Estate Private Equity Committee

NEW YORK – Aug. 25, 2025 – Aprio, the 24^th largest business advisory and accounting firm in the U.S., is proud to announce James Lockhart, real estate tax partner at Aprio, has been appointed Vice-Chair of the Real Estate Private Equity Section for the American Bar Association (ABA), effective September 1, 2025.

Based in the firm’s New York office, James is widely recognized for his experience in tax and business structuring, investment strategy, financing, due diligence, and exit planning. He is a seasoned advisor with over 25 years of experience in real estate law and taxation, working closely with multi-generational real estate investors, REITs, DSTs, and family offices. With a dual background in accounting and law, he provides a practical approach to complex legal and financial matters. His background supports informed decision-making and contributes to the delivery of customized solutions aligned with client needs and business goals.

His insights have been widely published in leading tax journals and cited by the U.S. Supreme Court and multiple federal courts. He regularly speaks at national real estate and tax conferences, sharing practical perspectives on complex issues. Additionally, his academic experience includes serving as an adjunct professor at top universities and as an Attorney Advisor for the U.S. Tax Court.

In his new role as Vice-Chair, James will play a lead role in shaping industry dialogue and promoting best practices in the dynamic field of real estate private equity. He will collaborate with committee members to support the ABA’s mission, serve its members, and help navigate the evolving challenges and opportunities within the sector.

The ABA Real Estate Private Equity Committee addresses key legal and structural issues surrounding private real estate investment vehicles from both sponsor and investor perspectives. The committee focuses on private placements and tax-advantaged structures, such as DSTs, REITs, OZ funds, and traditional real estate funds, offering members valuable programming and publications to navigate the complexities of capital raising and investment.

James earned his B.S. in Accounting and J.D. from the University of South Dakota and his LL.M. in Taxation from NYU School of Law. He was the inaugural recipient of the Real Estate CPA of the Year award from the Minnesota Real Estate Journal, recognizing his leadership and contributions to the profession.

About Aprio     

Aprio is the brand name under which Aprio, LLP, and Aprio Advisory Group, LLC, deliver professional services. Since 1952, clients throughout the U.S. and across more than 50 countries have trusted Aprio for guidance on how to achieve what’s next. As a premier business advisory and accounting firm, Aprio Advisory Group, LLC, delivers advisory, tax, managed, and private client services to build value, drive growth, manage risk, and protect wealth, and Aprio, LLP, provides audit and attest services. With proven experience and genuine care, Aprio serves individuals, entrepreneurs, and businesses, from promising startups to market leaders alike. Aprio has grown to 2,300+ team members providing solutions to clients in industries including Manufacturing and Distribution, Non-Profit and Education, Professional Services, Real Estate, Construction, Restaurant, Franchise & Hospitality, Government Contracting, and Technology. Aprio.com     

Follow Aprio:    

Aprio Website: https://www.aprio.com/    
Aprio Careers: https://www.careers.aprio.com/    
LinkedIn: https://www.linkedin.com/company/aprio    
Facebook: https://www.facebook.com/aprioadvisors    
Twitter: https://twitter.com/AprioAdvisors    
Instagram: https://www.instagram.com/aprioadvisors/    

Aprio Media Contact    

Leslie Weiner, Senior Public Relations Specialist  
leslie.weiner@aprio.com