Andrew P. Rubin

Andrew P. Rubin

Associate

Andrew P. Rubin works on the tax and finance deals that build and improve local communities. His practice is focused on leveraging unique financing structures and tools to infuse development and redevelopment projects with the capital needed to bring critical services to these communities. Andrew’s toolbox includes a variety of financing programs such as tax-exempt bonds, new markets tax credits, renewable energy tax credits, state and local tax incentives, and government loan guarantees that can be used to fund infrastructure, transportation, multifamily housing, affordable housing, schools, libraries, and renewable energy projects.

The blueprint to Andrew’s approach is to be a partner to his clients, guiding them throughout the life cycle of each deal, from due diligence and the drafting of core documents, to post-closing compliance. For Andrew, it’s incredibly rewarding to visit a project that he has worked on, understand the story and the people behind it, and see the positive impact that these projects have on the community.

Andrew also helps his clients navigate the complex map of state and local taxes in Colorado and across the broader Mountain West. Andrew guides clients as they plan for a variety of SALT issues, ranging from determining whether they have nexus with one of Colorado's more than 700 taxing jurisdictions to planning for apportionment of income taxes in a digital economy.

Concentrations

  • Working with project sponsors and interested entities, including state and local governments, non-profit organizations, developers, project sponsors, Indian tribes, community development entities, and tax credit investors
  • Advising project lenders, such as large financial institutions, regional banks and community banks
  • Serving as bond counsel, disclosure counsel, underwriter's counsel, tax counsel, source loan counsel, sponsor counsel, or borrower's counsel on publicly financed projects
  • Navigating state and local taxes, including state income taxes, sales and use taxes, transaction privilege taxes, and severance taxes
  • Providing practical strategies for the complex tax questions that arise in real estate transactions, oil and gas transactions, mergers and acquisitions, and entity formation
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Capabilities

Experience

  • Bond Counsel in connection with the conversion by a metropolitan district of its $7,400,000 Limited Tax (Convertible to Unlimited Tax) General Obligation Improvement Loan, Series 2016B-1.
  • Bond Counsel in connection with the issuance by a metropolitan district of its $25,000,000 General Obligation Limited Tax (Convertible to Unlimited Tax) Refunding and Improvement Bonds, Series 2017.
  • Bond Counsel in connection with the incurrence by a metropolitan district of its $6,110,000 Limited Tax General Obligation Refunding Loan 2017.
  • Bond Counsel in connection with the issuance by a metropolitan district of its $89,120,000 Limited Tax Supported and Special Revenue Bonds, Series 2017.
  • Bond Counsel in connection with the issuance by a water and sanitation district of its $6,260,000 Subordinate Limited Revenue Promissory Water Notes, Series 2017B and 2017C.
  • Lender’s counsel in connection with a $6,500,000 source loan to a New Markets Tax Credit borrower to develop a tribal grocery store.
  • Lender’s counsel in connection with a $3,000,000 term loan and credit facility to support a tribal health clinic.
  • Bond Counsel in connection with the issuance by a water and sanitation district of its $23,382,000 Junior Limited Revenue Promissory Notes, Series 2017A.
  • Bond Counsel in connection with the issuance by a metropolitan district of its $18,500,000 Limited Tax General Obligation Bonds Series 2017.
  • Borrower’s Counsel in connection with the incurrence by an affordable housing corporation of a $29,000,000 loan.
  • Lender’s Counsel in connection with the incurrence of a $500,000 loan to finance a solar facility.
  • Borrower’s Counsel in connection with the incurrence by a private school of a $10,000,000 credit facility.
  • Lender’s Counsel in connection with the incurrence by a metropolitan district of its $2,355,000 General Obligation Refunding Loan Series 2017.
  • Lender’s Counsel in connection with the incurrence by a library district of its $1,500,000 Refunding Note Series 2017.
  • Represented oil and gas company as borrower of a $300 million credit facility.°
  • Represented oil and gas company as borrower of a $500 million credit facility.°
  • Represented oil and gas company as borrower of a $200 million credit facility.°
  • Represented oil and gas company as borrower of a $100 million credit facility.°
  • Represented a community bank in connection with a $30 million credit facility to an oil and gas company.°
  • Represented a community bank in connection with a $6.5 million credit facility to an oil and gas company.°
  • Frequently advise national developers on Arizona’s speculative builder’s tax.
  • Frequently advise on sales and use taxes for aircraft purchases.
  • Advised an investment company on sales tax treatment of the sale of its business.
  • Advised an investment company on the sales and use tax treatment of software.
  • Advised on severance taxes for oil and gas and helium production in multiple states.°
  • Represented a large national pharmacy chain on sales and use taxes related to medicines.°
  • Represented a large brewer on the sales and use taxes related to kegs.°
  • Represented a national telecommunications company in connection with a local sales tax matter.°
  • Helped an oil company obtain $30,000,000 in state manufacturing tax credits.°
  • Provided a high-tech company with a 50-state income tax planning strategy.°
  • Helped a public utility company obtain a multi-million dollar state income tax refund related to administrative settlements.°
  • Sales tax counsel for technology company’s $26,000,000 acquisition of VOIP business.°
  • Represented non-profit bookstore on sales and use tax matters.°
  • Tax Counsel for a large fast food franchisor in the $100,000,000 acquisition of a franchisee.
  • Tax counsel for investor’s acquisition and subsequent sale of mineral interests.°
  • Tax counsel for energy company’s $300,000,000 like-kind exchange of oil and gas assets.°
  • Tax counsel for a large landowner’s like-kind exchange of land and water rights in Colorado.°
  • Tax counsel to multiple non-profit organizations regarding unrelated business income tax matters.°
  • Tax counsel for automobile dealership reorganization and wind-up of captive insurance company.°
  • Tax counsel to a family-owned business in its $100,000,000 sale of a casino.°
  • Tax Counsel for aircraft leasing company’s international restructuring.°
  • Tax counsel in restructuring and domestication of nonprofit foundation with $250,000,000 in assets.°
  • Tax counsel for seller in $6,000,000 sale of fast food franchises and related real estate.°

°The above representations were handled by Mr. Rubin prior to his joining Greenberg Traurig, LLP.

  • Landman, WhitMar Exploration Company
  • Tax Consultant, Deloitte Tax LLP
  • Law Clerk, California Franchise Tax Board
  • Intern, Anti-Defamation League

Recognition & Leadership

  • Listed, Super Lawyers magazine, Colorado Super Lawyers, "Rising Star," 2018-2019
  • Member, National Association of Bond Lawyers 
  • Member, Greater Denver Tax Counsel Association
    • Vice President/Treasurer, 2018
    • Secretary/Treasurer, 2017
  • Member, Colorado Bar Association, Tax Section
  • Member, American Bar Association, Tax Section
  • Member, Future Tax Leaders
  • Member, Colorado Association of Commerce and Industry, Tax Council
  • Member, Council on State Taxation 
  • Board Member, Anti-Defamation League Mountain States Region, 2016-Present
    • Co-Chair, NextGen360 Young Professionals Leadership Program, 2017-Present
    • Co-Chair, Robert B. Sturm Mountain States Leadership Program, 2016-2018
    • Participant, Robert B. Sturm Mountain States Leadership Program, 2013-2014
  • Board Member, Syracuse University Alumni Club of Colorado, 2012-Present
    • President, 2012-2014
  • Board of Directors, Legal Community Credit Union (Options Credit Union), 2014-2015

Credentials

Education
  • LL.M., Natural Resources Law, Certificate in Oil and Gas Law and Policy, Energy Law and Policy, University of Denver Sturm College of Law, 2013
  • LL.M., Taxation, Northwestern University School of Law, 2008
    • Certificate in International Taxation
  • J.D., Syracuse University College of Law, 2008
    • Member, University Judicial Board and University Appeals Board
  • B.A., Religious Studies, Arizona State University, 2005
  • B.S., Political Science, Arizona State University
    • Member, University Hearing Board
    • President, Alpha Epsilon Pi
    • President and Teaching Scholar, Hillel
Admissions
  • Colorado
  • Arizona
  • Montana
  • North Dakota
  • Utah
  • Wyoming
  • U.S. Tax Court