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Daniel L. Kraus

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T: (312) 778-6263
dkraus@krauslam.com
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Daniel L. Kraus focuses his practice on flow-through entity taxation as well as taxation of real estate investments, affordable housing and community development, historic and new market tax credits, startup and growth-oriented investments, and tax controversy and litigation.

Mr. Kraus primarily represents national syndicators and developers of low-income housing and historic tax credit projects. He has experience with the structuring of new markets tax credit syndications as well as loan and investment programs. Cumulatively, Mr. Kraus has been involved in the planning and review of more than 1,000 tax credit transactions.

In addition to his law practice, Mr. Kraus is a regular speaker on a range of issues, including partnership taxation, syndications of low-income housing projects, historic tax credit projects, corporate investment in low-income housing, the new markets tax credit and the Illinois donations tax credit.

Honors & Awards
Leading Lawyers Network, 2005-2014
Martindale-Hubbell AV Preeminent Peer Review Rated

Memberships
The American Bar Association, Forum Committee on Affordable Housing and Community Development Law, Tax Credit Syndication Section, Chair

Practices
Historic Rehabilitation Tax Credit
Tax Credit Transactions
Affordable Housing Transactions
Taxation
Tax Controversy and Litigation
New Markets Tax Credit

Education
University of Minnesota, MBT
University of Minnesota Law School, J.D.
University of Minnesota, B.S., Accounting

Bar Admissions
Illinois

Court Admissions
U.S. District Court for the Northern District of Illinois
U.S. Tax Court

Publications
Early Analysis of New Partnership Audit Rules’ Impact on LIHTC Transactions
Holland & Knight Alert, November 18, 2015

Getting WAP'ed with Tax on Weatherization Assistance Program Grants
Tax Credit Transactions Corner, November/December 2011

The ABCs of the Low-Income Housing Tax Credit
Co-Author, Real Estate Accounting and Taxation, Spring 1991

The Internal Revenue Code's Housing Program: Section 42
Co-Author, The Tax Lawyer, Winter 1991

Speaking Engagements
New Rules for IRS Audits of Partnerships
Novogradac Webinar, March 2, 2016

Edward W. Lam

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T: (312) 778-6264
​elam
@krauslam.com
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Edward W. Lam focuses his practice on tax credit syndication as well as complex partnership transactions, secondary market portfolio acquisitions, guaranteed investment funds, partnership taxation, real estate financing and new markets tax credits.

Mr. Lam has a wealth of experience in negotiating and structuring complex transactions involving equity and debt financing of multifamily housing projects qualifying for federal low-income housing and rehabilitation tax credits. In addition, he advises national tax credit syndicators and investors in guaranteed transactions, portfolio acquisitions and proprietary fund investments.

Honors & Awards
Mendes Hershman Writing Competition, American Bar Association, Section of Business Law, 1996

Memberships
American Bar Association, Section of Taxation, Member
American Bar Association, Forum on Affordable Housing and Community Development Law, Member

Practices
Taxation
Tax Credit Transactions
Real Estate Finance
New Markets Tax Credit
Investment Management

Education
DePaul University, LL.M.
Syracuse University College of Law, J.D.
Southern Illinois University - Carbondale, B.A.

Bar Admissions
Illinois

Publications
The Treasury's Panacea Against Abusive Partnerships — Anti-Abuse Regulations Section 1.701-2: Tax Planning in the Wake of Brown Group v. Commissioner
De Paul Business Law Journal, Fall/Winter 1996

Speaking Engagements
Maximizing LIHTC and Rehabilitation Tax Credits Through the Use of the Sandwich Lease Structure Ninth Annual Tax Credit Developers Conference, Miami, FL, January 8-10, 2003

Melissa A. Bleser

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T: (312) 778-6267
mbleser@krauslam.com

 

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Melissa A. Bleser focuses her practice on tax credit transactions and commercial real estate finance matters.  Melissa counsels investors, syndicators and developers in affordable housing projects across the country utilizing federal and state Low-Income Housing Tax Credits ("LIHTC").

Ms. Bleser has experience representing institutional lenders, banks, syndicators, investment funds and corporations in the acquisition and disposition of a variety of properties.  She has assisted clients on transactions with financing sources and structures including projects utilizing income averaging, mixed-income projects, mixed-use projects, tax-exempt bond deals using LIHTC, projects which are financed by a combination of state and federal LIHTC and HUD Rental Assistance Demonstration projects utilizing LIHTC.  Additionally, her practice includes advising tax credit investors and developers on projects with multiple layers of debt, loan refinancing transactions, asset management issues, workouts and exit strategies.
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Prior to Ms. Bleser’s work in the affordable housing field, she gained extensive experience in corporate and tax matters including corporate governance, mergers and acquisitions, structuring transactions to minimize federal and state income and sales taxes and tax controversy.  She also has significant experience representing public charities and private foundations with formation, qualification for and maintenance of tax-exempt status.

Memberships
American Bar Association, Forum on Affordable Housing and Community Development Law, Member
Colorado Bar Association, Real Estate and Taxation Section
Chairperson of the Board of Directors – Archdiocesan Housing of Denver

Practices
Taxation
Tax Credit Transactions
Affordable Housing Transactions
Real Estate Finance
Real Estate Acquisitions and Dispositions

Education
University of Missouri-Kansas City School of Law, LL.M.
Washburn University School of Law, J.D.
St. Cloud State University, B.S.

Bar Admissions
Colorado
Missouri (inactive)
Kansas (inactive)

Speaking Engagements
“Public Speech & Media: Ethical Considerations and Tools for Business Development," Law Firm Ethics CLE, June 18, 2021 (Panel Moderator and Panelist)
"Women in Tax for .... Women in Business" a Masterclass, Webinar, May 5, 2021 (Co­Panelist)
"S Corporations in Detail," National Business Institute, Kansas City, Missouri, June 2011 (Sole Presenter)

 

KRAUS LAM LLC
230 West Monroe Street, Suite 2528, Chicago, Illinois 60606
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