David concentrates his practice in federal income tax matters, particularly as they relate to complex business and financing transactions. He has substantial experience counseling public and private companies, partnerships, corporate entities, real estate investment trusts (“REITs”), pension funds and healthcare organizations in a wide range of tax-related formation, restructuring, reporting and compliance issues.

David regularly advises clients with respect to the tax aspects of securitizing a wide range of asset classes, including credit card receivables, equipment loans and leases, student loans, commercial mortgage loans, and timeshare loan receivables. He also counsels private foundations, public charities, tax-exempt hospitals and pension funds on a variety of tax matters, including unrelated business taxable income issues and joint venture structuring alternatives.

Awards and Distinctions

Kutak Rock LLP.

More than 50 years ago, Kutak Rock’s founders set out to create a different kind of law firm—where attorneys are empowered and entrusted to practice law with an entrepreneurial spirit, are committed to doing what is right for clients and are dedicated to putting high-quality legal service within reach.

Our national tax group represents clients in all areas of tax law, including:

• Corporate and partnership tax planning
• Tax controversy and litigation
• Taxation of financial products
• Private equity
• Lease financing
• Public finance
• Real estate
• Estate and gift planning
• Exempt organizations

We work closely with the firm’s other practice groups in transactional and other matters to deliver turnkey advice that is responsive to clients’ overall business and personal objectives. We advance solutions to tax problems that are practical—that meet the real constraints under which our clients operate—and provide creative, business-oriented solutions to achieve clients’ goals in ever transaction.

We advise clients on U.S. federal, state, local and international tax aspects of a wide array of business investments and transactions, including:

• Corporate acquisitions and restructurings
• Domestic and cross-border mergers and acquisitions
• Corporate reorganizations (including spin-offs and split-offs)
• Liquidations
• Private equity and venture capital transactions
• Real estate funds including REITs and REMICs
• Regulated investment companies
• Publicly traded partnerships
• EB-5 matters
• Federal, state and local tax credit investments (LIHTC, NMTC, HRTC, R&D, manufacturing, renewable energy and business development credits)
• Incentives and deductions
• Structured finance transactions
• Securities and financial products

We also provide practical, technical guidance to our clients on the tax aspects of all types of securities offerings and commercial lending transactions.

Our transactional tax attorneys possess deep experience representing clients in forming, operating, restructuring and unwinding partnerships and other types of joint venture arrangements. We work to structure transactions in the most tax-efficient, creative manner, often collaborating with clients’ outside accountants and other business advisors. In addition, we frequently serve as special tax counsel on transactions involving unique or especially tax-sensitive matters. We have a long history of representing clients before the IRS to obtain private letter rulings with respect to particular transactions and before the Treasury Department with respect to a wide range of tax regulatory matters.