2021 Lawyers in Real Estate Awards
Michael J. Goldman
Served in the Internal Revenue Service’s Office of Chief Counsel
Principal author of Revenue Ruling 2003-20, which provides the safe harbor for leveraging NMTC investments
Michael Goldman is a transactional lawyer and trusted advisor who primarily counsels clients in connection with structuring, negotiating and closing investments that generate federal and state tax credits.
Goldman’s practice is concentrated in the fields of energy tax credits, new markets tax credits and historic rehabilitation tax credits.
With respect to his work in the ETC space, Goldman primarily works with investors, syndicators and developers in connection with the financing of solar facilities throughout the country. He has also assisted clients with the financing of wind, biomass and fuel cell facilities. In a number of instances, he successfully negotiated financings that combined ETCs with NMTCs.
With respect to his work in the NMTC space, Goldman works with investors, lenders, community development entities and “qualified active low-income community businesses” to leverage NMTC financing and support community revitalization efforts nationwide. He has worked on a wide range of transactions that have benefitted dozens of low-income communities throughout the United States with investment dollars building businesses and physical structures including educational facilities, grocery stores, hospitals, theatres, retail centers, for-sale housing, museums, rehabilitation centers and solar and wind farms.
These are some of the reasons that we named Goldman to our Washington, DC grouping of Lawyers in Real Estate. These are real estate attorneys who have distinguished themselves in both their practice and the larger community.