Profil
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 is a leader in Greenberg Traurig’s tax-exempt organizations practice, serving as a trusted adviser to nonprofits for tax, financing, corporate governance, and transactional matters.
Andrew’s toolbox includes the full spectrum of tax-advantaged financing tools, including tax-exempt bonds, private activity bonds, 501(c)(3) bonds, new markets tax credits (NMTC), low-income housing tax credits (LIHTC), historic tax credits (HTC), property assessed clean energy (PACE & C-PACE), state and local tax incentives and tax increment financing (TIF), public-private partnerships (P3), and government loan guarantees (BIA, HUD, USDA) that can be used to fund infrastructure, transportation, affordable housing, community services, health clinics and hospitals, schools, and libraries.
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, issuer’s counsel, or borrower's counsel
- Special Districts: represents metropolitan districts, business improvement districts, hospital districts, school districts, library districts, community development districts, industrial development districts, and urban renewal authorities
- Tax Credit Finance: working with project sponsors, qualified active low-income business (QALICBs), source lenders, 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 CFDIs
Kompetencje
Doświadczenie
- Bond Counsel and Tax Counsel in connection with bond issuances by states, counties, and cities totaling over $3,216,000,000.
- Bond Counsel and Tax Counsel in connection with bond issuances by states, counties, cities, special districts, urban renewal authorities, and industrial development authorities totaling over $2,088,000,000.
- Disclosure Counsel in connection with bond issuances by special districts, urban renewal authorities, and industrial development authorities totaling over
$572,000,000. - Underwriter’s Counsel, Lender’s Counsel, Placement Agent’s Counsel, or Purchaser’s Counsel in connection with bond issuances by special districts, urban renewal authorities, and industrial development authorities totaling over $462,000,000.
- 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, $500,000,000 Rural Colorado Certificates of Participation, Series 2018A, $500,000,000 Rural Colorado Certificates of Participation, Series 2020A, $500,000,000 Rural Colorado Certificates of Participation, Series 2021A, $72,820,000 Refunding Certificates of Participation Taxable (Convertible to Tax-Exempt), Series 2021A (UCDHSC Fitzsimons Academic Projects), $500,000,000 Rural Colorado Certificates of Participation, Series 2022, and $33,089,860 State of Colorado Department of Labor and Employment Division of Employment Insurance Unemployment Insurance Revenue Note, Series 2022
- 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
- Special Local Counsel 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)
- Sponsor/Leverage Lender/QALICB/Borrower’s Counsel in connection with New Markets Tax Credit transactions totaling over $275,000,000 for nonprofits and small businesses
- Lender’s Counsel in connection with a $60,000,000 historic tax credit project
- Source Lender’s Counsel in connection with New Markets Tax Credit and Low-Income Housing Tax Credit transactions totaling over $48,000,000
- Lender’s Counsel to Native American Bank, N.A. and other CDFI lenders in connection with BIA-guaranteed, USDA-guaranteed, and HUD-guaranteed tribal loans totaling over $60145,000,000
- Borrower’s Counsel to a private school in connection with a $10,000,000 line of credit
- Tax Consultant, Deloitte Tax LLP
- Law Clerk, California Franchise Tax Board
- Intern, Anti-Defamation League
Sukcesy i wyróżnienia
- Listed, The Best Lawyers in America, "Ones to Watch," 2021-2024
- Tax Law, 2021-2024
- Nonprofit/Charities Law, 2024
- Public Finance Law, 2024
- Listed, The Legal 500 United States, Industry Focus > Native American Law, "Recommended Lawyer," 2022
- Listed, Super Lawyers magazine, Colorado Super Lawyers, "Rising Stars," 2018-2019, 2021-2023
- Adjunct Professor of Law, University of Denver Sturm College of Law – Exempt Organizations, Fundamental of Taxation
- National Association of Bond Lawyers
- Editor, Fundamentals of Municipal Bond Law – Tax, 2020-Present
- Greater Denver Tax Counsel Association
- Vice President/Treasurer, 2018-2021
- Secretary/Treasurer, 2017
- American Bar Association, Tax Section, Exempt Organizations and Tax-Exempt Finance Subcommittees
- Budget Committee, Colorado Bar Association, 2024
- Tax Section
- Tax Council Treasurer, 2022-2023
- Tax Council Secretary 2023-2024
- Tax Section
- Colorado Enterprise Fund, Board of Directors 2018-Present
- Vice Chair/Secretary, 2022-2024
- Secretary/Treasurer, 2021-2022
- Advisory Council, National Women's Shelter Network, 2024
- CiviCO Colorado Governor’s Fellowship Program, Class of 2022-2023
- Rose Community Foundation, Roots & Branches Foundation, Class of 2021-2022
- Anti-Defamation League Mountain States Region, Board of Directors 2016-Present
- NextGen360 Young Professionals Leadership Program, Co-Chair 2017-2019
- Summer Associate Research Program, Co-Chair 2017-2018, 2023-2024
- Robert B. Sturm Mountain States Leadership Program, Co-Chair 2016-2018, Participant 2013-2014
- Syracuse University Alumni Club of Colorado, Board Member 2012-2020, President
2012-2014
Kwalifikacje
Wykształcenie
- LL.M., Natural Resources Law, University of Denver Sturm College of Law
- LL.M., Taxation, Northwestern Pritzker School of Law
-
J.D., Syracuse University College of Law
- Member, University Judicial Board and University Appeals Board
- B.A., Religious Studies, Arizona State University
-
B.S., Political Science, Arizona State University
- Member, University Hearing Board
- President, Alpha Epsilon Pi
- President and Teaching Scholar, Hillel
Posiadane uprawnienia
- Colorado
- Arizona
- Montana
- North Dakota
- Utah
- Wyoming
- U.S. Tax Court