David M. Kohen, Attorney-at-law

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Practice Areas

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

Experience

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.

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

· Business Planning, including corporations, limited partnerships, limited liability companies, private placements.

· Commercial, including collection litigation, fraudulent conveyance issues.


Bar Admissions

David now actively practices in Massachusetts 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)

Education

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.

Volunteer Positions and Professional Associations

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


David is 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.

Business and Real Estate Experience

 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. 

Find out more on David's Linked-In Page