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Daniel O. Gaquin




Dan is a highly regarded commercial real estate lawyer who capably handles all aspects of buying, selling, developing, permitting, financing, and investing in commercial real estate. He serves as lead counsel for developers, owners, and operators in Greater Boston, manages leasing for a national real estate investment company — and handles major project development, advising clients on zoning, permitting, and land use issues. His clients include real estate investment companies, corporate and institutional users, national and regional developers, and sponsors and investors in joint ventures.

Dan's experience covers all aspects of commercial real estate, including acquisitions and sales, development, permitting, leasing, and financing. He represents developers, owners, and operators of real estate. His clients include national and local developers, opportunity funds, pension advisors, and several real estate entrepreneurs.

He has extensive experience acquiring and selling commercial properties of all types. His experience includes the management of an acquisition program for a public shopping center REIT; the acquisition and disposition of office buildings, apartments, industrial, and retail properties for private real estate investment funds; and numerous other multiproperty and multistate transactions.

Dan manages a multistate leasing program for a national real estate investment fund. His commercial leasing experience extends to large retail properties, such as big box stores and power centers, office parks, and office/research and development campuses.

He also has extensive experience in development and land use, including both market rate and affordable multifamily housing projects. His development practice focuses on site control, acquisition, planning, and permitting and includes large-scale developments with complex zoning and land use issues.

Dan also represents lenders and borrowers in various types of financing and shared investment transactions, from conventional, property-specific mortgage loans to mezzanine loans, preferred equity investments, and joint ventures. Dan served as Co-chair of the firm’s Real Estate Practice for over five years.


  • Boston College (JD)
  • College of the Holy Cross (BA)


  • Counseled multinational media company on all aspects of its acquisition and development of $125M broadcast center and regional headquarters in Greater Boston.

Recognition & Awards

  • Martindale-Hubbell AV Preeminent
  • Chambers USA: Massachusetts – Real Estate (2012 – 2019)
  • Included on the Massachusetts Super Lawyers: Real Estate list (2010 – 2018)
  • Best Lawyers in America: Real Estate (2015 – 2020)


  • Past member, Town of Hamilton Housing Partnership Committee
  • Past president and board member, Hamilton-Wenham Education Fund
  • Member, Massachusetts Bar Association
  • Member, Boston Bar Association


Good News on “Bad Boy” Guarantees – IRS Reverts to Prior Position in Recent Legal Advice Memorandum

May 12, 2016 | Alert | By Abraham Reshtick, Jeffrey Moerdler, Daniel Gaquin

On April 15, 2016, the IRS released a generic legal advice memorandum (GLAM 2016-001) (the “April GLAM”) addressing the impact of so-called “bad boy” guarantees (also known as nonrecourse carve-out guarantees) on the characterization of underlying partnership debt as recourse vs. nonrecourse under Section 752 of the Internal Revenue Code.

News & Press

Mintz partner and Massachusetts lawyer Julie Korostoff is one of 49 attorneys recognized as “Leaders in Their Fields” by the 2018 Chambers USA: America's Leading Lawyers for Business guide. Chambers named Korostoff a “Recognized Practitioner” in Technology.
Mintz is pleased to announce that Jennifer Kiely has been named Co-Head of the firm’s Real Estate Section. Ms. Kiely is a Member of the firm based in the Boston office, representing clients in complex real estate matters.
Best Lawyers named 85 Mintz attorneys to its 2018 list of The Best Lawyers in America. In addition, Mintz attorneys Matthew J. Gardella and Samuel M. Tony Starr were named “Lawyer of the Year” in their respective practice areas.
Mintz attorneys represented GE in the acquisition and permitting of GE Innovation Point, GE’s new corporate headquarters. The acquisition marks a major milestone for GE, which in January 2016 announced its decision to move to Boston.
Fifty-three Mintz attorneys have been named Massachusetts Super Lawyers for 2016 and thirty-one have been named Massachusetts Rising Stars. The findings will be published in the November 2016 issue of Boston Magazine and in a stand-alone magazine, New England Super Lawyers. 
Best Lawyers named 73 Mintz attorneys to its 2017 list of The Best Lawyers in America. Mintz attorneys selected for inclusion in this year’s list span 44 practice areas. 
Firm’s National Healthcare Practice, NY Corporate/M&A and Litigation: General Commercial Among Newest Rankings
Mintz Members Abraham Reshtick, Dan Gaquin, and Jeff Moerdler authored a Law360 column discussing the IRS’s general legal advice memorandum addressing the impact of nonrecourse carve-out guarantees (or ‘bad boy’ guarantees) on nonrecourse real estate mortgage financing transactions.
The 2015 Chambers USA: America's Leading Lawyers for Business guide names 52 Mintz, Cohn, Ferris, Glovsky and Popeo, P.C.  attorneys as “Leaders in Their Fields.”