Mark H. Zafrin is a partner and director of the Long Island Commercial Real Estate Development and Health Care Finance Practice at Abrams, Fensterman, Fensterman, Eisman, Greenberg, Formato & Einiger, LLP.

Mr. Zafrin represents lending institutions in making health care loans and has over twenty-five years of experience handling a broad range of real estate transactions, including structuring corporate organizations, joint ventures, financing arrangements, and relationships among health care industry participants. These transactions typically require representation of clients in connection with the formation of the development entity, site acquisition, construction, permanent financing, development/construction management arrangements, and project sale or leasing.

Mr. Zafrin represents owners of nursing homes, assisted living facilities, diagnostic and treatment centers, as well as other medical facilities in connection with the purchase and/or sale of medical facilities, as well as financing and leasing of their properties. He focuses on strategic and value added services, in particular structuring transactions to maximize the benefits accruing to the promoters from tax planning and financing.

In addition, Mr. Zafrin represents promoters and purchasers of health care properties as well as real estate developers. He represents clients in matters relating to real estate financing transactions, including mortgage and mezzanine loan originations and restructurings; debt securitization transactions, including REMICs and loan participations; and equity securitization transactions, such as REITs, equity funds and partnership syndications. Mr. Zafrin also has significant expertise in arranging financing for the acquisition, renovation and construction of health care facilities.

Mr. Zafrin received a B.A., cum laude, from St. John's University in 1977 and a J.D., cum laude, from the New York Law School in 1980, where he was a member of the Law Review.