Marc L. Schultz

Bar Admissions

• Arizona
• Illinois (inactive)

Court Admissions

• Supreme Court of Arizona
• Supreme Court of Illinois
• United States Tax Court

Education

• New York University School of Law (LL.M., Taxation)
• Chicago-Kent College of Law (J.D., with highest honors)
  • Order of the Coif
  • Dean’s List
  • Academic Scholarships 2nd and 3rd years
  • American Jurisprudence Award: Bankruptcy
  • Academic Achievement Award: Legal Drafting
• Michigan State University (B.A., Business, with honors)

Awards & Recognition

• The Best Lawyers in America®, Tax Law (2021-2026)
• Top 25 OZ Influencers, Category for Top 25 Attorneys, Opportunity Zone Magazine (Elected Each Publishing Year)
• Top Lawyers, Renewable Energy Law, AZ Business Magazine (2013)

Representative Transactions

Opportunity Zone Transactions

• Represent numerous multi-asset real estate Qualfied Opportunity Funds with targeted investment raises between $50 and $250 million
• Represent numerous developers combining Federal Historic Tax Credits and the Opportunity Zone incentive for acquisition and rehabilitation of real estate projects
• Represent numerous real estate developers forming single asset Qualfied Opportunity Funds to raise equity for such projects in an amount of between $20 and $50 million
• Represent numerous renewable energy developers combining Federal Investment Tax Credits and the Opportunity Zone incentive for the development of solar photovoltaic projects
• Represent Qualified Opportunity Fund in investment in software development company
• Represent numerous developers use the Opportunity Zone incentive to develop real estate projects with long term master ground leased including with respect to Native American tribal land
• Represent numerous Qualfied Opportunity Funds in acquisitive mergers of other Qualified Opportunity Funds
• Represent numerous Qualfied Opportunity Funds with investments in infrastructure projects to take advantage of the exclusion of income taxation on depreciation recapture upon disposition
• Represent Qualified Opportunity Fund in investment in a rural manufacturing facility
• Represent Qualified Opportunity Fund and Qualified Opportunity Zone Business in acquisition of Pre-TCO large multi-family apartment building using Tenancy in Common structure
• Special tax counsel for numerous real estate developers throughout the United States using the Opportunity Zone incentive
• Represent numerous taxpayers in seeking private letter ruling in the Opportunity Zone incentive area

Tax Credit Financing and Renewable Energy Transactions

• Lead counsel to solar developer in its development and financing of 20 MWs of distributed generation solar projects in the Midwest
• Lead counsel to regional bank in its tax equity investment (using sale-leaseback model) in numerous residential solar leases and equipment
• Represented lender in making nonrecourse loans to solar developer engaged in a tax equity financing using the inverted lease model for the development of 5 MWs of distributed solar projects
• Represented lender in connection with $20 million nonrecourse loan to developer to finance 10 MWs solar facilities located in Arizona, California and Colorado
• Lead counsel in advising contractor/developer in negotiation of EPC contract for the construction and development of large distributed generation solar facility in the Midwest
• Lead tax counsel to Low-Income Housing Tax Credit developer with respect to a transaction involving grant proceeds from Section 1602 of the ARRA and the monetization of the income tax losses to an investor
• Lead tax counsel to prominent national hotel developer using New Markets Tax Credits and Historic Tax Credits financing to develop and operate a hotel in a historic building located in downtown Phoenix
• Lead tax counsel to national real estate developer using New Markets Tax Credit financing to develop the commercial portion of a vertical mixed-use structure located in downtown San Diego whereby the residential units involved financing from Low-Income Housing Tax Credits
• Lead tax counsel to solar project developer in its construction of utility-scale solar plant using New Markets Tax Credit financing and the monetization of Investment Tax Credits
• Represented developer in the use of Low-Income Housing Tax Credits and Historic Tax Credits to rehabilitate large historic building to provide housing to veterans
• Lead tax counsel for a nonprofit federal organ procurement organization (certified by Centers for Medicare and Medicaid Services) using state New Markets Tax Credit financing for working capital and business expansion purposes
• Lead counsel in representing leverage lender in federal New Markets Tax Credit transaction with orthopedic hospital
• Lead tax counsel for a nonprofit school using both federal and state New Markets Tax Credit financing to construct and operate a nonprofit high school in Nevada
• Lead tax counsel for developer using New Markets Tax Credit financing to construct and operate a mixed-use building located in downtown Tucson
• Lead tax counsel for developer of charter schools in using New Markets Tax Credit financing to construct and develop a facility for a charter school in Arizona
• Tax counsel for a large national tax credit syndicator with respect to the syndication of Low-Income Housing Tax Credits and Historic Tax Credits
• Tax counsel for CDE that requested private letter ruling from the Internal Revenue Service for special allocation by a partnership of the New Markets Tax Credit (and cited in the Novogradac New Markets Tax Credit Handbook)

Significant Representations

• Lead tax counsel for the formation of a joint venture involving a developer and large pension fund for the development of a $270 million high-rise building in the City of Chicago
• Lead tax counsel to multi-national publicly traded corporation with respect to the negotiation of the largest single sponsorship payment with a professional athlete
• Lead tax counsel to a large residential solar integrator in obtaining groundbreaking IRS private letter ruling regarding the tax treatment of the sale of renewable energy credits (RECs)
• Lead tax counsel in the structuring of a joint venture among three national shopping center developers to construct and operate a multi-use shopping and entertainment facility in the State of Wisconsin
• Tax counsel to a real estate investment company with respect to its $300 million acquisition of a large real estate investment trust holding two large resort properties
• Structured and was the lead tax counsel for a $250 million joint venture between three private universities located within the City of Chicago to construct and operate an urban school dormitory that was partially financed with tax-exempt bonds
• Co-lead tax representation of the sellers of an Illinois-based manufacturer to a private equity group for $800 million
• Tax counsel to New York investment bank with respect to the tax-free spin-off of a publicly traded corporation
• Lead tax counsel in structuring and negotiating joint venture between large publicly traded corporation and large Tribal casino operator to construct and operate large-scale casinos within the United States
• Tax counsel to major Division I college athletic conference
• Lead counsel for the formation of numerous pooled investment funds with an aggregate targeted raise in excess of $850 million involving numerous assets classes including real estate, privately held companies, and marketable securities
• Lead tax counsel to Illinois company with respect to its tax-free acquisition by a large publicly traded home improvement retailer for $130 million
• Lead tax counsel for the divestiture of a large California real estate portfolio of numerous class A high-rise residential and office buildings involving complex forward and reverse like-kind exchanges and the acquisition of a large class A high-rise office building located within the State of California as replacement property (at a record acquisition price per square foot) using numerous tenancy-in-common arrangements
• Lead tax counsel to manufacturer of wind turbines for the creation of a financial model to expand project development opportunities
• Lead tax counsel for the formation of a joint venture involving a developer and investor for the conversion of a 65-story apartment building development into condominiums in the City of Chicago
• Represented and negotiated settlements with the Internal Revenue Service for numerous investors of Lloyds of London with respect to multimillion-dollar disputes involving syndication losses and the passive loss rules
• Obtained tax exemption ruling for a national labor union of resident physicians using a limited liability company as the tax-exempt entity
• Developed structure for the sale and acquisition of private corporate jets in the State of Illinois to reduce taxpayers’ sales tax liabilities
• Provided tax advice to national real estate investment trust with respect to REIT compliance
• Advised large tenancy in common syndicator with respect to like-kind exchange and tenancy in common issues

Previous Professional Experience

• Dentons LLP, Attorney, Chicago, IL
• University of Illinois-Chicago, Graduate Program of Accountancy, Adjunct Professor
• United States District Court, Northern District of Illinois, Federal Judicial Extern to Hon. Wayne Andersen

Professional Memberships and Activities

• East Valley Partnership, Past Board Member
  • Economic Development Committee, Co-Chair
• Taskforce Member, Financing Solutions for Homelessness, Past Member
  • Arizona Department of Housing
• Arizona Housing Finance Authority, Past Member of the Board of Directors
  • Appointed by the Governor of Arizona
• American Bar Association
  • Section on Taxation
  • Affordable Housing & Community Development

Community Involvement

• Boys and Girls Club of Greater Scottsdale, Current Member of Board of Directors
• Uruguay Cultural Foundation for the Arts, Past Member of Board of Directors
• JCYS, Past Member of Board of Directors

Representative Presentations and Publications

• “Opportunity Zones 2.0: A New Era for Tax and Investment Strategy,” Panelist, National Webinar (August 20, 2025)
• “GOP Tax Bill Opens Investment Prospects for Opportunity Zones,” Author, Bloomberg Tax (July 28, 2025)
• “Innovation in Alternative Investing: Historic Tax Credits and Opportunity Zones” Panelist, New York City (June 18, 2025)
• “Opportunity Zones 2.0 Reauthorization,” Panelist, Emerging Business Program (May 28, 2025)
• “Qualified OZ Business Refinancings: New Final Regulations Create a Trap for the Unwary,” Author, Novogradac’s Journal of Tax Credits (March 2025)
• “Valuation in the Tax-Risk Era,” Moderator, Infocast Solar+Wind Finance & Investment 2025 Conference (March 2025)
• “A New Chapter for Clean Energy: Final ITC Regulations Unveiled,” Co-Author, Snell & Wilmer Legal Alert (December 9, 2024)
• “3 Firms Guide $425M Loan For Ariz. Sports Complex Project,” Mentioned, Law360 Real Estate Authority (November 20, 2024)
• “Transferability, Elective Pay, and My Project,” Panelist, Novogradac 2024 Fall Renewable Energy Tax Credit Conference (November 7, 2024)
• “Opportunity Zones 1.5,” Panelist, Novogradac 2024 Fall Opportunity Zones Summit (November 5, 2024)
• “IRA Technical Tax Issues,” Co-Presenter, Novogradac Spring Renewable Energy and Environmental Tax Credits Conference (May 18, 2023)
• “All Eyes on Werfel as New IRS Commisioner Settles Into Role,” Quoted, Thomson Reuters (March 29, 2023)
• “Inflation Reduction Act,” Speaker, Leadership Teams for Large Oil Company, Salt Lake City (December 2022)
• “Using Renewable Energy Tax Credits with Opportunity Zones,” Featured Speaker, National Podcast (November 2022)
• “Renewal Energy Tax Credit Provisions in the Inflation Reduction Act of 2022,” Panelist, National Development Council Virtual Academy – Washington Update (October 5, 2022)
• “2022 Opportunity Zone Expo National Conference,” Panelist, Opportunity Zone Expo, Phoenix, Arizona (October 3, 2022).
• “Renewable Energy and the Inflation Reduction Act of 2022,” Presenter, Snell & Wilmer Webinar (September 9, 2022)
• “Opportunity Zones,” Presenter, State of Tennessee Opportunity Zone Conference, Nashville and Memphis, Tennessee (May 10 & 12, 2022)
• “Advanced OZ Tax Issues,” Speaker, Novogradac Spring Opportunity Zone Conference, Long Beach, California (April 21, 2022)
• “Crystallization of the Promoted Interest: A Strategy for Opportunity Zone Sponsors,” Author, Opportunity Zone Magazine (February 7, 2022)
• “gBETA Opportunity Zone Capital Conference,” Speaker, Hosted by the Colorado Office of Economic Development and International Trade (January 7, 2022)
• “Opportunity Zone Investing, Part Two,” Panelist, Bisnow National Webinar (December 7, 2021)
• “America’s Top Project 2021,” Moderator, AZ Opportunity Zone (December 2, 2021)
• “Carried-Interest Plan in House Seen Harsher Than First Thought,” Quoted, Bloomberg Law (September 20, 2021)
• “Update on Qualified Opportunity Zone Rules,” Presenter, Snell & Wilmer Virtual CLE Series (June 8, 2021)
• “IRS Regs Let Opportunity Zone Businesses Pivot Due To Virus,” Quoted Law360 (May 19, 2021)
• “Intro Opportunity Zones Finance WebCourse,” Speaker, Council of Development Finance Agencies (CDFA) (April 28, 2021)
• “Novogradac 2021 Spring Opportunity Zones Virtual Conference,” Presenter (April 22, 2021)
• “Opportunity Zone Incentive – Critical Dates in 2021,” Co-Author, Snell & Wilmer Legal Alert (March 16, 2021)
• “The Opportunity Zone Incentive: Poised to Lead in the Upcoming Economic Recovery,” Author, Opportunity Zone Magazine (February, 24, 2021)
• “Opportunity Appalachia Investor Virtual Conference,” Speaker, Council of Development Finance Agencies (CDFA) (February 23, 2021)
• “Opportunity Zones and Native American Transactions,” Speaker, State of Colorado Virtual Event (December 28, 2020)
• “Opportunity Zone Order May Not Attract Private Investment,” Quoted, Law360 (September 29, 2020)
• “Opportunity Zones Raise $75B, White House Report Says,” Quoted, Law360 (August 24, 2020)
• “Notice 2020-39: IRS and Treasury Ease Opportunity Zone Incentive Requirements in Response to the COVID-19 Crisis,” Co-Author, Snell & Wilmer Legal Alert (June 24, 2020)
• “Treasury Provides Relief in Notice 2020-23 for Opportunity Zone Incentive Investors – More Changes May Be Needed for the Opportunity Zone Incentive to Assist in the COVID-19 Crisis Recovery Efforts,” Author, Snell & Wilmer Legal Alert (April 17, 2020)
• “COVID-19 Pandemic May Imperil Opportunity Zone Projects,” Quoted, Law360 (April 9, 2020)
• “Five Changes to the OZ Program That Could Be Beneficial in Response to the COVID-19 Crisis,” Author, Opportunity Zones Magazine (March 27, 2020)
• “Leveraging & Integrating Programs for Opportunity Zones,” Panelist, White House Opportunity Revitalization & Entrepreneurship Summit (March 3, 2020)
• “Arizona Opportunity Zone Forum: Final Regulations Review & Next Steps,” Panelist, Arizona Commerce Authority (February 27, 2020)
• “Final Regulations for the Opportunity Zone,” Presenter, State Economic Development Executives Network (SEDE) (February 12, 2020)
• “Access to Capital Related Opportunity Zones,” Panelist, U.S. Small Business Administration’s Opportunity & Entrepreneurship Summit , Las Vegas, NV (February 12, 2020)
• KPMG Conference hosted by the Bay Area Council, Panelist, San Francisco, CA (February 10, 2020)
• “ ‘Sin’ Businesses Shackled In Final Opportunity Zone Regs,” Quoted, Law360 (January 16, 2020)
• “Opportunity Zone Expert Webinar: Overviews and Updates,” Speaker, Hosted by the State of Rhode Island (December 19, 2019)
• International Council of Shopping Centers (ICSC), Speaker and Panelist, Arizona Biltmore, Phoenix, AZ (December 5, 2019)
• “Investors Forum: Answering Critical Questions about Opportunity Funds,” Panelist, Arizona Commerce Authority (November 19, 2019)
• “The 2019 REDW Tribal Finance and Leadership Conference,” Speaker, Las Vegas, NV (November 13, 2019)
• Opportunity Zone Association of America’s Opportunity Zone Catalyst Event, Panelist, Duquesne University, Pittsburgh, PA (November 1, 2019)
• “How a Tax Break in Poor Arizona Communities Became a Boon for Wealthy Investors,” Quoted, USA Today (October 23, 2019)
• State of Colorado Opportunity Zone Conference, The State of Colorado’s Office of Economic Development & International Trade, Speaker, Denver, CO (October 20, 2019)
• State of Hawaii Opportunity Zone Program, Panelist and Speaker, Honolulu, HI (October 17, 2019)
• “National Opportunity Zones Webinar,” Speaker, Hosted by the Council for Development Finance Agencies (September 24, 2019)
• “Opportunity Zone Regs May Trigger Biz Property Sales Crunch,” Quoted, Law360 (August 14, 2019)
• “Table of Experts: Opportunity Zones,” Panelist, Phoenix Business Journal, (June 28, 2019)
• “Investors, Developers See a ‘Flurry’ of Denver Opportunity Zone Activity as Key Deadline Looms,” Quoted, Denver Business Journal (June 24, 2019)
• “An In-Depth Guide To Latest Opportunity Zone Regs: Part 2,” Author, Law360 (June 17, 2019)
• “An In-Depth Guide To Latest Opportunity Zone Regs: Part 1,” Author, Law360 (June 14, 2019)
• “Preparing an OZ Project for Investment,” Speaker, Hosted by the State of Colorado OEDIT, The Governance Project, and the City of Colorado Springs, Colorado Springs, Colorado (June 13, 2019)
• “The Second Tranche of Proposed Regulations for Opportunity Zones Webinar,” Speaker, hosted by the State of Rhode Island (May 21, 2019)
• “The Second Tranche of Proposed Regulations for Opportunity Zones Webinar,” Speaker, hosted by the State of Arizona Commerce Authority (May 13, 2019)
• “Opportunity Zone Investments,” Speaker, A New Leaf Professional Advisory (May 21, 2019)
• “4 PE Questions the New Opportunity Zone Regs Don’t Answer,” Quoted, Law360 (May 13, 2019)
• “Attorney Gets Into Nitty Gritty Details of Opportunity Zones for Multifamily,” Featured, Phoenix Business Journal (May 10, 2019)
• “Risk and Reward: Assessing Projects and Deploying Capital Wisely,” Panel Moderator, 2019 Opportunity Zone Expo Las Vegas, Mandalay Bay (May 9, 2019)
• “Identifying the Right Opportunity Zone Investments,” Panelist, SkyBridge Alternatives (SALT) Conference Las Vegas, Bellagio (May 8, 2019)
• “Deep Dive into OZ Guidance, Part II,” Panelist, Novogradac 2019 Opportunity Zones Spring Conference, Denver, Colorado (April 25, 2019)
• “Treasury Sheds More Light on Opportunity Zone Rules,” Quoted, GlobeStreet (April 18, 2019)
• “Rhode Island Opportunity Zone Conference,” Speaker, Providence, Rhode Island (February 21, 2019)
• “Opportunity Zone Investing,” Panelist, 8th Annual REAL Symposium, Stanford Law School (February 7, 2019)
• “Why PE’s ‘Opportunity Zone’ Plans Remain On Hold,” Quoted, Law360 (February 6, 2019)
• “Idaho Opportunity Zones: What You Need to Know,” Speaker, Idaho State Bar, Boise, Idaho (January 30, 2019)
• “Opportunity Zones,” Co-Presenter, Tucson Tax Study Group (January 2019)
• “Opportunity Zones: Practical Fundamentals and News,” Speaker, CREW Utah, Salt Lake City (January 8, 2019)
• “Fundamentals of the Opportunity Zone Program Webinar,” Speaker, hosted by the State of Rhode Island (December 19, 2018)
• “Opportunity Zone Conference,” Panelist, hosted by the Commonwealth of Massachusetts (December 12, 2018)
• “Opportunity Zones: An In-Depth Analysis of How to Use This Powerful Incentive,” Speaker, Seminar, Snell & Wilmer (December 11, 2018)
• “State of Delaware Opportunity Zone Summit,” Panelist, hosted by the Biden Institute and the State of Delaware (December 5, 2018)
• “Convening of the State Economic Development Executives (SEDE) Network,” Presenter, hosted by the Governor’s Office of Economic Development for the State of Utah (December 3, 2018)
• “State of Nevada’s Opportunity Zone Conference,” Speaker, sponsored by the State of Nevada and the Federal Reserve Bank of San Francisco (November 27, 2018)
• “Opportunity Zone Seminar,” Speaker, City of Tempe (November 19, 2018)
• “Aurora, Colorado Opportunity Zone Conference,” Speaker, State of Colorado (November 16, 2018)
• “Sterling, Colorado Opportunity Zone Conference,” Speaker, State of Colorado (November 15, 2018)
• “Opportunity Zone Seminar,” Panelist, NAIOP Utah Chapter (November 14, 2018)
• “Durango, Colorado Opportunity Zone Conference,” Speaker, State of Colorado (November 7, 2018)
• “An In-Depth Guide to the Opportunity Zone Guidance: Part 2,” Author, Law360 (November 1, 2018)
• “An In-Depth Guide to the Opportunity Zone Guidance: Part 1,” Author, Law360 (October 31,2018)
• “Arizona Commerce Authority: Opportunity Fund Guidance Update Webinar,” Speaker, Arizona Commerce Authority (October 30, 2018)
• “Regulators Release First Guidelines for Opportunity Zones,” Quoted, Real Estate Weekly (October 23, 2018)
• “Taking advantage of opportunity zone investments for tax breaks requires high risk tolerance,” Quoted, Investment News (October 22, 2018)
• “Mnuchin’s $100 Billion Market Gets Boost with Rules on Tax Break,” Quoted, Bloomberg (October 19, 2018)
• “Understanding the Opportunity Zone Incentive,” Speaker, AAED Fall Forum, Flagstaff (October 18, 2018)
• “The massive GOP tax bill created a powerful incentive to invest in distressed communities – including one in Boulder,” Quoted, The Colorado Sun (October 9, 2018)
• “Novogradac 2018 Opportunity Zone Conference,” Panelist, New Orleans, Louisiana (October 2, 2018)
• “Arizona Commerce Authority’s Opportunity Zone & Funds Conference,” Speaker and Panelist, Arizona State University (September 27, 2018)
• “Opportunity Zones: Seizing the Investment Opportunity in Colorado,” Co-Author, ColoradoBiz (September 17, 2018)
• “Tax incentives for businesses that invest in underserved areas,” Quoted, Vegas Inc. (September 6, 2018)
• “10 Questions For Upcoming Opportunity Zone Guidance,” Author, Law360 (September 6, 2018)
• “Colorado Opportunity Zone Conference,” Speaker, State of Colorado and City of Aurora, Hyatt Regency Aurora Denver Conference Center (August 22, 2018)
• “How can the O-Zone Benefit My Client?,” Co-Presenter, CCIM Southern Nevada Chapter (July 25, 2018)
• “Getting Ahead of the Ball on Opportunity Zones for Economic Development,” Co-Presenter, City of Henderson (July 12, 2018)
• “The Opportunity Zone Program: Deployment of capital: parameters and tax benefits- Part 2,” Author, In Business Magazine (July 2018)
• “New tax shelter expected to set off a wave of investment in Colorado,” Quoted, The Denver Post (July 6, 2018)
• “Opportunity Zone Conference,” Presenter, hosted by the State Colorado OEDIT and DOLA (June 26, 2018)
• “Tax Guidance Maintains Sunny Outlook For Solar Developers,” Quoted, Law360 (June 25, 2018)
• “‘Opportunity Zones’ designated in Logan, providing incentives to investors,” Quoted, The Herald Journal (June 20, 2018)
• “Questions To Answer Before Investing In An Opportunity Fund,” Author, Law360 (June 12, 2018)
• “The Opportunity Zone Program: Taking Advantage of a New and Significant Capital Source – Part 1,” Author, In Business Magazine (June 2018)
• “How to Invest with the New Opportunity Zone Program,” Presenter, Snell & Wilmer Emerging Business Seminar Series, June 6, 2018
• “Tax Credits, Tax Reform and Individual Investors: A Fresh Look?,” Co-Authored with James D. Howard, Jr., Journal of Tax Credits (May 2017)
• “4 Things to Know About Suniva’s Solar Cell Tariff Bid,” Quoted, Law 360 (May 17, 2017)
• “Tribal Members and Transactions in Indian Country: Federal, State, and Tribal Tax Principles and Incentives,” Presenter, AAED Economic Development Academy of Arizona (May 17, 2017)
• “Why Phoenix land owners and developers are eager to get started in ‘Opportunity Zones’,” Quoted, Phoenix Business Journal (April 20, 2018)
• “Opportunity Zones Seminar,” Co-Presenter, REIAC Southwest Lunch and Learn (April 19, 2018)
• “Policy Issues,” Panelist, Novogradac 2017 Financing Renewable Energy Tax Credits Conference, San Francisco Palace Hotel (May 2017)
• “New Markets Tax Credits,” Presenter, Las Vegas Global Economic Alliance Meeting (March 6, 2017)
• “New Markets Tax Credits for Non-Profits,” Presenter, Sponsored by Chase, Snell & Wilmer, and JA Barrett Company, Las Vegas, Nevada (September 28, 2016)
• “Tax Credit Financing,” Presenter, Arizona Association for Economic Development Fall Forum, Flagstaff, Arizona (September 8, 2016)
• “The Solar C&I Sector: Making the Case for an Expanded ITC Marketplace,” Author, Renewable Energy World (August 17, 2016)
• “Access to Low-Cost of Capital, New Markets Tax Credits,” Panelist, Chase Bank, Phoenix, Arizona (May 2016)
• Novogradac Renewable Energy Tax Credit Financing Conference, Moderator, San Francisco, California, Grand Hyatt (April 2016)
• Novogradac New Markets Tax Credit Financing Conference, Panelist, Scottsdale, Arizona, Fairmont (January 2016)
• 2015 CDFA Arizona Financing Roundtable Conference, Speaker, Phoenix Convention Center (November 2015)
• Novogradac Renewable Energy Financing Conference, Panelist, Las Vegas, Nevada, Four Season (April 2015)
• Novogradac New Markets Tax Credit Financing Conference, Panelist, San Diego, California, Hilton (January 2015)
• “Closely-Held C Corporations and the Solar Industry: Expanding the ITC Investor Base,” Author, Novogradac Journal of Tax Credits, Volume V, Issue X (October 2014)
• “Stakeholders Say Scarce Renewable Energy Tax Equity Spurs Innovative Financing,” Quoted, Novogradac Journal of Tax Credits, Volume V, Issue VI (June 2014)
• Novogradac Financing Renewable Energy Conference, Panelist, San Francisco, California, Four Seasons (April 2014)
• “Taxation of Mergers and Acquisitions,” Speaker, Sterling Education Services, Phoenix, Arizona, Embassy Suites (February 2014)
• “Tax Credit Financing,” Speaker, Tax Law Section, State Bar of Arizona, Phoenix, Arizona, City Scape (January 2014)
• “New Markets Tax Credits,” Presenter, City of Henderson, Henderson Convention Center, Nevada (September 2013)
• “Making New Markets Tax Credits Work for You,” Presenter, Tucson, Arizona, Snell & Wilmer (May 2013)
• “PTC Impact on Widespread Renewables Uncertain,” Quoted, Fierce Energy (February 2013)
• Novogradac New Markets Tax Credit Conference, Panelist, San Diego, California, The Westin Gaslamp Quarter (January 2013)
• “S Corporations,” Speaker, Entrepreneurial CPAs Network, Phoenix, Arizona, Doubletree Suites (January 2013)
• 4th PV Power Plants Conference–USA, Solarpraxis AG, Panelist, Phoenix, Arizona, Sheraton Phoenix Downtown Hotel (November 2012)
• “Using Investment Tax Credits and New Markets Tax Credits,” Presenter, Solar Power Project Development Conference, San Diego, California, Andaz Hotel (November 2012)
• “Financing Residential and Commercial Solar Leasing,” Moderator and Presenter, The Equipment Leasing and Finance Association (ELFA) Annual Conference, Palm Springs, California, J.W. Marriot Hotel (October 2012)
• “Federal and State New Markets Tax Credits: Mastering the Fundamentals of NMTC Incentives Used in Various Financing Structures,” Speaker, National Webinar, Strafford Publications (October 2012)
• “Tax Credit Financing and Renewable Energy,” Presenter, Annual Southwest Tax Conference, Nevada Society of CPAs, Bellagio Hotel, Las Vegas, Nevada (December 2011)
• Solar Power Project Development Conference, Presenter, Andaz Hotel, San Diego, California (November 2011)
• “New Markets Tax Credits – Driving Arizona’s Economic Growth,” Moderator, Co-Hosted with Phoenix Community Development and Investment Corporation and Novogradac & Company LLP, Phoenix (May 2011)
• “Tribal Energy in the Southwest Conference,” Presenter, Law Seminars International, Radisson Fort McDowell Resort, Scottsdale (April 2011)
• “Making New Markets Tax Credits Work For You,” Moderator, Co-Hosted with Dudley Ventures, Phoenix (March 2011)
• “IRS Provides Guidance for Residential PV,” Co-Author, Solar Today (March 2011)
• “Tax Credit Financing for Renewable Energy,” Presenter, EUEC Energy and Environmental Conference, Phoenix Convention Center (February 2011)
• “Creating and Investing in Opportunity Funds,” Presenter, Snell & Wilmer, Phoenix (September 2010)
• “Renewable Energy — Life After the Section 1603 Cash Grant — Not So Fast: Treasury Releases Guidance for Projects Not Placed In Service by the End of 2010,” Author, Under Construction Newsletter (August 2010)
• “Significant Guidance for the Residential Solar Industry,” Author, The Re-Source (Summer 2010)
• “Using Tax Credits to Enhance Cash Flow,” Presenter, CBIZ MHM, LLC, Seminar, Phoenix (May 2010)
• “Driving Recovery: Southwest Credit Markets,” Panelist, Co-Hosted with Mutual of Omaha Bank, Phoenix (May 2010)
• “Distributed Generation Solar Project Structuring and Development in the Southwest,” Panelist, Greentech Media’s 2010 Solar Summit, Phoenix Sheraton (April 2010)
• “Tax Credit Financing in Indian Country,” Presenter, Business Development in Indian Country Conference, Sheraton Wild Horse Pass, Phoenix (March 2010)
• The Governor of Arizona’s Renewable Energy Summit, Panelist, Arizona State University (February 2010)
• “Tax Credit Financing for Solar,” Presenter, CLE Solar Energy Conference, Biltmore Hotel, Phoenix (February 2010)
• “Federal Financing in the 2010 Market,” Panelist, Snell & Wilmer, Phoenix (February 2010)
• “Tax Credit Financing for Renewable Energy,” Presenter, EUEC Energy and Environmental Conference, Phoenix Convention Center (January 2010)
• “Project Finance: Financing Solar Projects with the 30% Cash Grant,” Author, Under Construction Newsletter (November 2009)
• “Tax Credit Financing: An Alternative to Consider,” Author, The Corporate Communicator (November 2009)
• “Financing Renewable Energy Projects,” Presenter, Sheraton Hotel, Denver, Colorado (September 2009)
• “Fund Formation Basics: Early Considerations for Structuring a Real Estate Fund,” Author, The Corporate Communicator (May 2009)
• “Tax Credit Financing,” Presenter, Snell & Wilmer, Phoenix (2009)
• “Bridging the Equity Gap,” Presenter, Sheraton Hotel, Denver, Colorado (June 2009)
• “New Markets Tax Credits, How the Deal Works,” Presenter, Snell & Wilmer, Phoenix (2009)
• “Distributed Solar Energy: Rooftop and Other Onsite Power Generation,” Panelist, Sustainability Seminar Series (November 2008)
• “The Investment Tax Credit and Solar Energy Transactions,” Presenter, Snell & Wilmer, Phoenix (2008)
• “Like-Kind Exchanges and Tenancy-in-Common Transactions,” Featured Speaker, Citigroup, Las Vegas, Nevada (June 2008)
• “Emergency Economic Stabilization Act of 2008,” Presenter, Snell & Wilmer, Phoenix and Orange County (2008)
• “Low-Income Housing Tax Credits, Something for Everyone,” Author, AZRE, Arizona Commercial Real Estate (September-October 2007)
• “Tax Planning for S Corporations,” Presenter, Lorman Seminar, Phoenix (2007-2008)
• “Tax Planning Around the Disguised Sales Rules,” Presenter, Lorman Seminar, J.W. Marriot Hotel & Resort, Phoenix (2007)
• “Low Income Housing Tax Credits,” Presenter, Snell & Wilmer, Phoenix (2007)
• “Taxation of Internet Transactions,” Presenter, Lorman Seminar, Chicago, Illinois (2005)
• “Mergers and Acquisitions” Guest Lecturer, DePaul University School of Law, Chicago, Illinois (2001-2003)
• “Final Regulations for Partnership Mergers and Divisions: a Compromise of Form and Substance,” Co-Author, Journal of Passthrough Entities (May-June 2001)
• “Segregating Assets Within a Single Partnership: Delaware Series Partnerships and LLCs,” Co-Author, The Tax Magazine (March 2000)
• “Proposed Regulations for Partnership Mergers and Division, Comments,” Co-Author, American Bar Association, Tax Section