Sarah Wellings
Tax Law
Tax Law
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Sarah is a member of Sullivan’s REITs Practice Group. She advises public and private REITs, both domestic and foreign, in various industries, including: data centers, office buildings, commercial retail space, distributed antenna systems, timberlands and agricultural properties. She focuses on structuring and compliance work, including cross-border transactions.Sarah also has experience involving federal and state tax litigation and transactional planning involving corporate, franchise, personal income and sales/use tax matters, and in advising tax-exempt organizations, including public charities, on all aspects of operations. Sarah is a member of Sullivan’s REITs Practice Group. She advises public and private REITs, both domestic and foreign, in various industries, including: data centers, office buildings, commercial retail space, distributed antenna systems, timberlands and agricultural properties. She focuses on structuring and compliance work, including cross-border transactions. Sarah also has experience involving federal and state tax litigation and transactional planning involving corporate, franchise, personal income and sales/use tax matters, and in advising tax-exempt organizations, including public charities, on all aspects of operations.
Recognized in Best Lawyers since 2026
Paul Morris
Sarah Wellings provided exceptional counsel during our acquisition of a multi-state data center portfolio. Her deep knowledge of REIT tax law and structuring, recognized in her field, was invaluable. She navigated the complexities of the transaction with precision, clearly explaining the implications for our foreign investors. Her background from Boston University School of Law and her work with Sullivan & Worcester's REITs Practice Group were evident in her thorough, strategic approach. While her billing rates reflect her high-caliber expertise, communication response times could occasionally be a day or two slower during peak periods. Overall, a highly skilled attorney I would confidently recommend.