Daniel L. Kraus
T: (312) 778-6263
dkraus@krauslam.com 
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
T: (312) 778-6264
elam@krauslam.com
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
T: (312) 778-6267
mbleser@krauslam.com
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. 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) |
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