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Andrew P. Rubin is a community development and infrastructure finance tax attorney. His practice is focused on helping nonprofits and state, local, and tribal governments finance development and redevelopment projects that support local communities. Andrew Rubin is also a leader in Greenberg Traurig’s nonprofit practice, serving as a trusted advisor to nonprofits. Andrew helps nonprofits serve the public by guiding them through corporate governance, tax financing, and transactional matters.

Andrew’s toolbox includes the full spectrum of tax-advantages financing tools, including tax-exempt bonds, new markets tax credits (NMTC), low-income housing tax credits (LIHTC), renewable energy tax credits (ITC/PTC), historic tax credits (HTC), 45Q tax credits (CO2 sequestration), state and local tax incentives and tax increment financing, and government loan guarantees (BIA, HUD, USDA) that can be used to fund infrastructure, transportation, multifamily housing, community services, health clinics and hospitals, schools, libraries, and renewable energy projects.

Andrew also has a robust state and local tax practice, regularly navigating the complex map of state and local taxes across the Mountain West (focusing on Arizona, Colorado, Montana, North Dakota, Utah, and Wyoming), including sales and use taxes, transaction privilege taxes, severance taxes, and Arizona’s speculative builders tax.

Concentrations

  • Municipal Bonds: serving as bond counsel, tax counsel, disclosure counsel, underwriter’s counsel, source loan counsel, sponsor counsel, or borrower’s counsel
  • Tax Credit Finance: working with project sponsors, qualified active low-income business (QALICBs), leverage lenders, community development entities (CDEs), and tax credit equity investors
  • Tribal Finance: counsel to lenders, including large financial institutions, regional banks, community banks, community development financial institutions (CDFIs), and native CDFIs

取扱分野

実績紹介

  • Bond Counsel and Tax Counsel in connection with bond issuances by special districts totaling over  $1,238,000,000.
  • Disclosure Counsel in connection with tax-exempt bond issuances by special districts and business improvements totaling over  $397,000,000.
  • Underwriter’s Counsel or Lender’s Counsel in connection with tax-exempt bond issuances by metropolitan districts and business improvements totaling over $116,000,000.
  • Special Local Counsel to Sanford Health in connection with the issuance of the Colorado Health Facilities Authority $352,375,000 Revenue Bonds, Series 2019A (Sanford), and $384,600,000 Taxable Revenue Bonds, Series 2019B (Sanford).
  • Bond Counsel to the State of Colorado in connection with the issuance of its $600,000,000 General Fund Tax and Revenue Anticipation Notes, Series 2018.
  • Bond Counsel to the State of Colorado in connection with the issuance of its $500,000,000 Rural Colorado Certificates of Participation, Series 2018A.
  • Bond Counsel to the City and County of Denver in connection with the issuance of its $193,000,000 General Obligation Elevate Denver Bonds, Series 2018A, and its $67,905,000 General Obligation Justice System Facilities Refunding Bonds, Series 2018B.
  • Lender’s Counsel in connection with the issuance by Nederland Community Library District of its $3,855,000 General Obligation Refunding Note, Series 2017.
  • Lender’s Counsel in connection with an USDA-guaranteed $6,500,000 new markets tax credit source loan, supporting the construction of a tribal grocery store.
  • Lender’s Counsel in connection with a $4,800,000 new markets tax credit source loan supporting a community services organization.
  • Borrower’s Counsel in connection with a $1,800,000 loan from a CDFI to acquire an office building.
  • Lender’s Counsel in connection with a BIA-guaranteed $3,000,000 term loan and credit facility, supporting a tribal health clinic.
  • Lender’s Counsel in connection with a BIA-guaranteed $4,200,000 term loan and $3,000,000 credit facility, supporting multiple tribal businesses.
  • Lender’s Counsel in connection with a BIA-guaranteed $5,500,000 term loan, supporting construction of a hotel.
  • Lender’s Counsel in connection with a BIA-guaranteed $4,200,000 term loan, supporting construction of a tribal grocery store.
  • Lender’s Counsel in connection with 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 a $60,000,000 historic tax credit project.
  • Source Lender’s Counsel in connection with a $13,000,000 New Markets Tax Credit transaction.
  • Leverage Lender and QALICB Counsel in a $10,000,000 New Markets Tax Credit transaction.
  • Leverage Lender and QALICB Counsel in a $8,500,000 New Markets Tax Credit transaction.
  • Lender’s Counsel to Native American Bank, N.A. for a BIA-guaranteed $7,200,000 loan and credit facility.
  • Source Lender’s Counsel to Native American Bank, N.A. for a $6,900,000 HUD Title VI source loan in connection with a Low-Income Housing Tax Credit transaction.
  • Source Lender’s Counsel to Native American Bank, N.A. for a USDA-guaranteed source loan in connection with a $6,500,000 New Markets Tax Credit transaction.
  • Lender’s Counsel to Native American Bank, N.A. for a BIA-guaranteed $2,600,000 term loan.
  • Represented various energy companies as borrowers of credit facilities totaling $1 billion.°
  • Represented a community bank in connection with multiple oil and gas credit facilities totaling $36.5 million.°
  • Frequently advise national developers on Arizona’s speculative builder’s tax.
  • Frequently advise on sales and use taxes for aircraft purchases.
  • Represented a publicly-held technology in the negotiation of a tax incentive agreement.
  • 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 a quick-serve food company on the sales and use tax treatment of acquiring a multi-state franchisee.
  • Advised on severance taxes for oil and gas and helium production in multiple states.°
  • 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.°
  • Tax Consultant, Deloitte Tax LLP
  • Law Clerk, California Franchise Tax Board
  • Intern, Anti-Defamation League

受賞歴・所属団体

  • Listed, The Best Lawyers in America, "Ones to Watch," Tax Law, 2021-2022
  • Listed, Super Lawyers magazine, Colorado Super Lawyers, "Rising Star," 2018-2019, 2021
  • Member, National Association of Bond Lawyers
  • Member, Greater Denver Tax Counsel Association
    • Vice President/Treasurer, 2018-2019
    • Secretary/Treasurer, 2017
  • Member, American Bar Association, Tax Section
  • Member, Colorado Bar Association, Tax Section
  • Board of Directors, Colorado Enterprise Fund, 2018-Present
  • Board Member, Anti-Defamation League Mountain States Region, 2016-Present
    • Co-Chair, NextGen360 Young Professionals Leadership Program, 2017-2019
    • Co-Chair, Summer Associate Research Program, 2017-2018
    • 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

学歴・資格・言語

学歴
  • LL.M., Natural Resources Law, University of Denver Sturm College of Law, 2013
  • LL.M., Taxation, Northwestern Pritzker School of Law, 2008
  • 法務博士, Syracuse University College of Law, 2008
    • Member, University Judicial Board and University Appeals Board
  • 学士号, Religious Studies, Arizona State University, 2005
  • B.S., Political Science, Arizona State University, 2005
    • Member, University Hearing Board
    • President, Alpha Epsilon Pi
    • President and Teaching Scholar, Hillel
弁護士資格
  • Colorado
  • Arizona
  • Montana
  • North Dakota
  • Utah
  • Wyoming
  • U.S. Tax Court