Daniel L. Kraus
T: (312) 778-6263
[email protected] 
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 | ||||