David M. Kohen, Attorney-at-law

Taxation, Estate Planning, Real Estate Tax Credits and Syndication.

David Kohen began practicing as a tax attorney in 1976 with the Baltimore law firm of Piper & Marbury, now known as DLA Piper.  Since then, David has had a variety of in-house positions and now practices as a sole practioner.  David's legal experience includes:

· Estate Planning, including wills, credit shelter trusts, inter vivos revocable trusts, irrevocable life insurance trusts with "Crummey" provisions, family limited partnerships.

· Taxation, including IRS appeal, subchapter K partnership taxation, § 1031 tax free exchanges, § 42 low income housing tax credit, § 47 historic tax credit, § 163(d) investment interest deduction, § 501(c)(3) tax exempt orgs, employee benefits, restricted stock units (RSU's), stock options.

· Real Estate, including affordable housing programs, syndications, loan workouts, bankruptcy issues.

· Business and Investment Planning, including corporations, limited partnerships, limited liability companies, start-ups, private placements, investor due diligence, angel or seed money round equity financing.

· Commercial, including collection litigation, fraudulent conveyance issues.

David is now licensed  in Massachusetts, Florida and Pennsylvania but, in the past, has been admitted to practice in several jurisdictions and courts:

• Pennsylvania (1975)
• New York (1976)
• Maryland (1976)
• U.S. Tax Court (1977)
• U.S. Court of Claims (1977)
• Florida (2023)

David has a Master of Laws (LL.M.) degree in Taxation from New York University School of Law.  He also has a finance degree from the Wharton School of Finance and Commerce of the University of Pennsylvania and a Juris Doctor degree from the State University of New York at Buffalo, Faculty of Law and Jurisprudence.

David has served as an officer and director of numerous non-profit organizations and as a developer of affordable housing.  David has been a tutor in the Boston public schools for the Greater Boston Coalition for Literacy, a participant in the Inner City Task Force sponsored by the Massachusetts Housing Finance Agency and a member of the Finance Committee of 2Life Communities.

David is a member of the Tax Law, Real Property Probate Law and Elder Law Sections of the Florida Bar and has been a member of the Taxation and Probate Law Sections of the Massachusetts Bar Association and a participant in the Lawyer's Council of the Newton Needham Regional Chamber.

 Companies founded by David have developed, owned and managed numerous multifamily properties with approximately $25,000,000 of mortgage financing and $37,500,000 of federal Low Income Housing Tax Credits (LIHTC).

David has also:

• Structured, negotiated and raised equity capital for 40 additional real estate developments located all over the U.S. These properties were developed by various unrelated companies and involved both conventional financing and a wide variety of state and federal assistance programs, including tax credits for historic rehabilitation (HTC).
• Founded and ran numerous successful enterprises.
• Diverse experience in all facets of the investment real estate industry.
• Structured, negotiated and evaluated many complex transactions.
• Worked out loan problems and restructured loans from both the debtor and creditor sides.
• Evaluated and purchased distressed debt from financial institutions.
• Hired and supervised numerous outside law firms and other professionals.