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Matthew J. Hektoen

Matthew J. Hektoen Member

Contact Information

(319) 896-4030 (319) 366-1917 mhektoen@spmblaw.com Cedar Rapids, IA
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Sara Blong

Sara Blong

Legal Assistant

(319) 896-4071 sblong@spmblaw.com

Practice Area

Bar Admissions

  • State of Iowa, 2006

Education

  • University of Iowa College of Law, J.D., 2005
  • University of Iowa, B.A. in History and Music, 2002

Matt Hektoen is a transactional attorney with a practice concentrated in commercial real estate, real estate finance, and mergers and acquisitions. Clients rely on Matt for clear, strategic guidance in complex real estate and business transactions throughout Iowa.

Matt represents developers, investors, institutional lenders, and operating businesses in the acquisition, sale, leasing, and financing of commercial, multifamily, hotel, telecommunications, agricultural, and industrial properties. He frequently structures and negotiates joint ventures, partnerships, limited liability companies, and helps clients secure traditional and non-traditional financing, including TIF, CMBS, mezzanine, and tax credit-supported capital stacks.

In addition to real estate, Matt has extensive experience in middle-market M&A, particularly in the light and heavy manufacturing sectors. He has advised on numerous asset and equity acquisitions across multiple locations, often involving unionized workforces, environmental diligence, and negotiated seller rollover equity.

  • Lead counsel on the redevelopment of a 72-acre enclosed mall into a mixed-use retail and commercial center, with over $45 million in layered public and private financing.
  • Represented a sponsor in the portfolio acquisition of more than $1 Billion in triple-net leased properties.
  • Advised on the acquisition and rehabilitation of a 1920s-era historic hotel, utilizing LIHTC, historic tax credits, TIF, and state incentives.
  • Guided a client through the acquisition of multiple operating companies, including all legal aspects of seller rollover equity.
  • Best Lawyers in America®, Real Estate Law and Business Organizations (2025)
  • Chambers USA, Real Estate (Band 4, 2022–2025)
  • Great Plains Super Lawyers, Real Estate (2024–2025); Rising Star (2014–2020)
  • Member, Iowa State Bar Association – Real Estate & Title Law Section
  • Member, Linn County and Johnson County Bar Associations
  • Member, Linn County Title Standards Committee
  • Co-Chair, Legislative Leadership Academy
  • Board Member, ACREL’s Advanced Commercial Leasing Institute
  • Board Member, The Housing Fellowship