OverviewThane assists clients with structuring new markets tax credits financings, including upper-tier lending arrangements, direct and indirect credit enhancement of lower-tier borrowing arrangements and unique lower-tier equity financing.
- Represents real estate investment trust in connection with structuring of operations, compliance with federal income tax requirements and monetization of assets.
- Represents real estate investment trusts in connection with a variety of secured debt financings including those involving vehicles such as REMICs.
- Served as special tax counsel to REITs in connection with a variety of complex federal income tax matters including structuring investments to comply with the various federal income tax requirements applicable to REITs.
- Assists clients with structuring new markets tax credits financings, including upper-tier lending arrangements, direct and indirect credit enhancement of lower-tier borrowing arrangements and unique lower-tier equity financing.
- Structure financings which incorporate multiple forms of subsidy, particularly using new markets tax credits and energy or rehabilitation credits.
- Prepare guidelines regarding the qualification of new markets tax credit financings for the benefit of targeted populations in addition to traditional low-income communities.
- Minimize the current tax impact and facilitate the raising of additional capital when structuring complex transactions.
- Colorado, 1981
- Kansas, 1978
- U.S. Tax Court
- Georgetown University, LL.M., Taxation, 1979
- Washburn University, J.D., 1977
- University of Kansas, B.A., Political Science, cum laude, 1975
- Phi Beta Kappa
- Summer Field Scholar
- American Bar Association
- Colorado Bar Association
- Kansas Bar Association
Papers, Presentations & Publications
- Presenter, "Taking Advantage of New Markets Tax Credits," Lorman, 2021.
- Co-Author, "Financing School Construction: The Tax Consequences of Stripping," Municipal Finance Journal, Vol. 30, No. 02, Summer 2009, pp.71-80(10).