Accounting and Tax Insights for CDEs and Investors
Nicolo Pinoli
Partner
Novogradac & Company LLP
Nicolo Pinoli is a partner in the Portland, Ore., office of Novogradac & Company LLP, where he specializes in affordable housing and community development, including the low-income housing tax credit (LIHTC), new markets tax credit (NMTC), historic rehabilitation tax credit (HTC) and tax-exempt bond financed transactions. Mr. Pinoli has extensive experience in financial statement audits, tax return preparation, transaction underwriting and consulting on transaction structuring and LIHTC and NMTC compliance. He has published many articles on various technical issues confronting the affordable housing and community development industries. Mr. Pinoli received a bachelor’s degree in accounting and a master’s degree in professional accounting from Brigham Young University and is licensed in California, Oregon and Washington as a certified public accountant.
Jason Maus
Partner
Stinson Leonard Street LLP
Jason Maus counsels clients on a wide variety of tax credit finance transactions, representing institutional investors, lenders, developers, nonprofit organizations, community development entities (CDEs) and qualified businesses in all aspects of financing and real estate transactions. He regularly advises clients on structuring transactions that are designed to facilitate the award and transfer of federal and state tax credits, including new markets tax credits (NMTCs), historic rehabilitation tax credits (HTCs) and renewable energy tax credits (RETCs). Mr. Maus is a tax attorney whose extensive experience includes representing private equity, public companies and nonprofit organizations in navigating federal, state and local tax regimes. He works closely with entities’ management finance departments, tax departments and legal counsel to identify opportunities and implement changes in tax law. Mr. Maus also frequently advises on the structuring of acquisitions, dispositions and other investments.
Thomas Stephens
Attorney
Dentons
Thomas Stephens is a head of Dentons' legacy tax advantaged investments practice. Mr. Stephens’ practice encompasses tax planning and transaction structuring for partnerships, limited liability companies, corporations and individuals. Nationally recognized in partnership taxation and tax credit investing, Mr. Stephens is ranked Band 2 by Chambers USA. Mr. Stephens heads the tax side of Dentons' tax advantaged investing practice, one of the largest and most active in the United States, including its representation of many market-leading banks and insurance companies. Mr. Stephens is widely recognized as an authority in tax credit investing, including the structuring of transactions benefiting from low-income housing tax credits (LIHTCs), new markets tax credits (NMTCs), historic rehabilitation tax credits (HTCs) and renewable energy tax credits (RETCs). A creative and thoughtful tax practitioner, Mr. Stephens' input is regularly sought by clients and competitors. Mr. Stephens has authored and co-authored numerous articles, outlines and papers and presented speeches on a variety of tax subjects, including speaking at numerous industry conferences centered around LIHTCs, NMTCs, HTCs or RETCs, and including writing and/or speaking for the New York University Institute on Federal Taxation, the University of Chicago Federal Tax Conference, the Practicing Law Institute, the American Federal Tax Institute, the World Trade Institute, the American Bar Association, the Journal of Taxation, TAXES, the Journal of Taxation of Investments and the Journal of S Corporation Taxation. Mr. Stephens earned his bachelor’s degree from the University of Connecticut, his juris doctor from Columbus School of Law, The Catholic University of America, and earned his LL.M. in taxation from New York University School of Law.