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Alan L.Kennard

Senior CounselAlan.Kennard@ThompsonHine.com
Chicago

O 312.998.4257

Alan L.Kennard

Senior Counsel

Focus Areas

  • “New Markets Tax Credit Program: Opportunities for Nonprofits in Distressed Communities,” Taxation of Exempts, March/April 2020
  • “New Markets Tax Credit Financing Available for Manufacturers,” Illinois Manufacturer, Winter 2012
  • “New Markets Tax Credits,” Green Pearl Seminar, New York City, September 22, 2011
  • “New Market Tax Credits Financing,” Practical Law, June 2011
  • “Stimulus Targeting Investments In Community Development and Housing,” Corporate Taxation, Vol 37, No. 1, January/February 2010
  • “Introduction to QLICIs” and “Low Income Communities,” Novogradac New Markets Tax Credits Investors Conference, Chicago, October 2009
  • “Tax Credit for Proposed Real Estate Projects,” Real Estate Taxation, Vol.36, No.3, 2nd Quarter 2009
  • “American Recovery and Reinvestment Act of 2009 Provides New Business Tax Incentives,” Corporate Business Taxation Monthly, Vol. 10, No. 7, April 2009
  • “NMTCs: An Opportunity In A Bad Economy,” Law 360, April 1, 2009
  • “Bond Issuers Should Apply for New Markets Tax Credits,” The Bond Buyer, February 2009
  • “Historic Tax Credit: An Opportunity for Corporate Investors,” Corporate Taxation, Vol. 32, No. 4, July/August 2005
  • “Nonqualified Deferred Compensation Plans Under New Code Section 409A,” Corporation Business Taxation Monthly, Vol. 6, No. 6, March 2005
  • “Charities and Politics: Permitted, Restricted and Prohibited Activities,” The Exempt Organization Tax Review, Vol. 46, No.2, November 2004
  • “New Markets Tax Credit: A New Investment Opportunity,” Journal of Taxation of Investments, Vol. 22, No. 1, Autumn 2004
  • “Split-Dollar Life Insurance: Analysis Under the Equity and the Loan Regimes,” Tax Management Compensation Planning Journal, Vol. 32, No. 9, September 2004
  • “Golden Parachute Payments to Disqualified Individuals,” Corporation Business Taxation Monthly, Vol. 5, No. 12, September 2004
  • “Golden Parachute Payments: ‘In the Nature of Compensation,” Corporate Business Taxation Monthly, Vol. 5, No. 11, August 2004
  • “Final Corporate Tax Shelter Regulations: Corporations Take Note,” Corporate Taxation, October/November 2003
  • “Unresolved Corporate Tax Shelter Issues,” Corporate Business Taxation Monthly, Vol. 4, No. 13, September 2003
  • “Constructive Sales and Gains from Constructive Ownership Transactions: An Overview,” Journal of Taxation and Regulation of Financial Institutions, Vol. 17, No. 2, November/December 2003
  • “Avoidance of Termination of a Partnership,” Tax Notes’ Special Report, Vol. 100, No. 11, September 15, 2003
  • “Section 501(j): Qualified Amateur Sports Organizations and Related Issues,” The Exempt Organization Tax Review, Vol. 41, No. 3, September 2003
  • “Unresolved Corporate Tax Issues,” Corporate Business Taxation Monthly, Vol. 4, No. 12, September 2003
  • “The Hedge Fund Verses the Mutual Fund,” The Tax Lawyer, Vol. 57, No. 1, Fall 2003
  • “Statutory Options: The New Proposed Regulations,” Tax Management Compensation Planning Journal, 39, No. 9, September 5, 2003
  • “Understanding The Jobs and Growth Tax Relief Reconciliation Act of 2003,” Corporate Business Taxation Monthly, Vol. 4, No. 11, August 2003
  • “The 2003 Final Tax Shelter Regulations,” Corporate Business Taxation Monthly, Vol. 4, No. 9, June 2003
  • “The Hedge Fund: Assessing the Risks” The Corporate Lawyer, Vol. 40, No. 10 and No. 11, April and May 2003
  • “Current Deduction for Contested Liabilities,” Mergers and Acquisitions, Vol. 3, No. 7, November 2002
  • “Characterization of Business Hedging Transactions,” Mergers and Acquisitions, Vol. 3, No. 3, July 2002
  • “The Limited Liability Company Verses the ‘S’ Corporation,” Corporate Business Taxation Monthly, Vol. 3, No. 9, June 2002
  • “Corporate Tax Shelters: Recent Court Decisions and IRS Guidance,” Mergers and Acquisitions, Vol. 3, No. 2, June 2002
  • “Annual Report: Financial Transactions,” The Tax Lawyer, Vol. 47, No. 4, Summer 2004, Vol. 56, No. 4, Summer 2003; Vol. 55, No. 4, Summer 2002; Vol. 54, No. 4, Summer 2001; Vol. 53, No. 4, Summer 2000 and Vol. 52, No. 4, Summer 1999
  • “Using Financial Asset Securitization Investment Trusts,” Corporate Business Taxation Monthly, Vol. 2, No. 12, September 2001
  • “Asset-Backed Securitizations,” Corporate Business Taxation Monthly, Vol. 2, No. 11, August 2001
  • “Tax Issues Relating to Futures and Forward Contracts,” Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings, Practicing Law Institute, Vol. 11, 2004, 2003, 2002, 2001, 2000
  • “IRS Enforcement Imperils Tax-Exempt Bonds (Parts I and II),” Corporate Business Taxation Monthly, Vol. 1, No. 2 and Nov 3, November 1999 and December 1999
  • Principles of Financial Derivatives: U.S. and International Taxation, Warren Gorham & Lamont/RIA Group, 1999
  • “Swaps, GICs and Other Investment Vehicles, National Association of Bond Lawyers,” 2003, 2002, 2001, 2000 and 1999
  • “Final Regulations: Tax-Exempt Private Activity Bonds – Strict New Rules for Municipal Finance,” Journal of Taxation, Vol. 86, p. 354, July 1997
  • “Final Mark-to-Market Regulations Much Improved But Create Problems for Non-Consolidated Affiliates,” Tax Management Memorandum, Vol. 38, No. 4, February 17, 1997
  • “Final Debt Modification Regulations Still Quick on the Trigger,” Tax Management Memorandum, 37, p. S-229, August 19, 1996
  • “FASITs: New Tax Rules for Asset Securitization,” Tax Management Memorandum, Vol. 37, No. 26, 1996
  • “Bridging the Gap in Your Capital Stack with New Markets Tax Credits”, Thompson Hine Webinar, February 23, 2021
  • “Upcycle Opportunities: Key Value Add and Redevelopment Strategies,” Institute Property Advisors, Chicago, Illinois, April 4, 2017
  • “Ask an Expert: New Markets Tax Credits,” Council of Development Finance Agencies’ 2012 CDFA National Development Finance Summit, Charleston, South Carolina, November 2015
  • “New Markets Tax Credits and Historic Tax Credits,” Texas Housing Conference, July 24, 2014
  • “Introduction to QLICIs and “Recapture,” Novogradac New Markets Tax Credits Investors Conference, San Diego, January 2014
  • “Overview of New Markets Tax Credits 101,” Texas Housing Conference, July 22, 2013
  • “Introduction to Community Development Entities” and “Qualified Equity Investments and Substantially-All Requirement,” Novogradac New Markets Tax Credits Investors Conference, San Diego, January 2012
  • “Cutting-Edge Layered Tax Credit Financed Projects,” Council of Development Finance Agencies’ 2012 CDFA National Development Finance Summit, Washington D.C., August 1, 2012
  • “New Markets Tax Credits and Other Tax Incentives for Real Estate Development: Qualifying, Applying for and Using Tax Credits to Structure Real Estate Projects,” Strafford Publications Webinar, July 31, 2012
  • “Overview of New Markets Tax Credits – Residential Retail and For-Sale Housing,” Texas Housing Conference, July 23, 2012
  • “Closing A Deal,” Reznick’s 2012 New Markets Tax Credit Summit, Miami, April 2012
  • “Introduction to New Markets Tax Credits,” Fundamentals of Economic Development Finance Webcourse, Council for Development Finance Agencies, June 22-24, 2010
  • “Recent Developments in New Markets Tax Credits,” National Housing & Rehabilitation Association’s Annual Meeting & New Markets Tax Credits Symposium, Miami, March 2010
  • “Investment Tools: Tax Credits and Innovation Finance,” Texas Economic Development Council Fundamentals of Economic Development Finance Seminar, Austin, Texas, April 3, 2009

Education

  • The Ohio State University Michael E. Moritz College of Law, J.D., 1991,
    cum laude
  • The Ohio State University, B.S.B.A., 1986,
    magna cum laude

Bar Admissions

  • Illinois
  • Florida

Court Admissions

  • Florida Supreme Court
  • State Bar of Georgia
  • Illinois Supreme Court
  • U.S. District Court for the Northern District of Illinois
  • U.S. Tax Court
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