EXPERIENCE

Mr. Cohen's practice emphasizes the tax aspects of structuring the formation, acquisition, disposition, operation, and liquidation of businesses, including bankruptcy restructurings, of all sizes in a variety of industries, including manufacturing, health care, retailing, advanced technology, oil and gas, agricultural, finance, and real estate. He provides advice on renewable energy and low-income housing tax credit projects. He has been integrally involved in structuring billion dollar transactions. Mr. Cohen's practice also includes providing advice regarding reportable transactions.

Mr. Cohen provides advice to a number of funds focused on investing in various sectors of the economy, including hedge funds, venture capital funds and real estate funds. This advice has included fund structuring for U.S. investors, tax-exempt investors and foreign investors; disclosure of tax issues to potential investors and investment structuring.

Mr. Cohen's practice has also involved direct negotiations with the Internal Revenue Service in connection with the attainment of tax-exempt status for community foundations and charitable entities, as well as negotiations in connection with tax controversies.

Mr. Cohen is actively involved in the Tax Section of the American Bar Association, including chairing this group's Task Force on Carried Interests and working with this group to provide comments to the Internal Revenue Service regarding the proper tax treatment of options in the tax partnership setting. He currently serves as the Chair of that Section's Young Lawyers Forum and Chair of the Special Issues subcommittee of that Section's Partnerships & LLCs Committee. Mr. Cohen is also actively involved in the Tax Section of the Colorado Bar Association, and is the immediate past Chair of that Section's Executive Council.

HONORS AND AWARDS

 Best Lawyers in America (2006 - 2008)

 John S. Nolan Fellow of the American Bar Association Section of Taxation (2003-2004)

PROFESSIONAL ACTIVITIES

 Member, American Bar Association

 Member, Colorado Bar Association

PUBLICATIONS AND SPEAKING ENGAGEMENTS

"Equity for Services: The Proposed New Rules on Partnership Equity for Services," First Quarter 2006, Real Estate Taxation; ABA Tax Section

"Comments On Exchanges Of Partnership Equity For Services," December 29, 2005, Tax Notes Today;

"Tax Shelter Transactions: Practitioner Obligations and New Confidential Transaction Regulations," August 2004, Colorado Lawyer;

"Simplifying the Registration and List Keeping Requirements Under the New Tax Shelter Regulating," December 2003, Colorado Lawyer;

"Simplifying the Disclosure Requirements Under the New Tax Shelter Legislation," September 2003, Colorado Lawyer;

"LLCs in Acquisitions: Increased Utility Under Recent Regulations" in the Colorado Lawyer," August 2002, Colorado Lawyer.

Mr. Cohen has been asked to speak in the fields of partnerships, reportable transactions, tax accounting and tax-exempt entities.

EDUCATION

George Washington University School of Law (J.D., 2000)
- Highest Honors
- Order of the Coif

Rice University (B.A., 1997)