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Adam Cohen

Partner

555 17th Street, Suite 3200, Denver, CO 80202
P 303.295.8372
OVERVIEW

Adam Cohen provides strategic advice to clients about the tax aspects of structuring the formation, acquisition, disposition, operation, and liquidation of businesses, with a principal focus on fund formation.

He is a vital member of fund formation, corporate, merger and acquisition, master limited partnership, and real estate deal teams, working closely with other lawyers in the firm to achieve clients’ transactional goals.

Adam counsels a number of funds focused on investing in various sectors of the economy, including hedge funds, venture capital funds, oil and gas funds, and real estate funds. He has published a number of papers on the
emerging area of “qualified opportunity funds.”

Adam has sophisticated expertise counseling clients on renewable energy and low-income housing tax credit projects and he is a sought-after, industry-leading speaker on the topics of opportunity zones, renewable energy tax incentives, and partnerships. 

Adam is a quarterly columnist for the Journal of Passthrough Entities and he co-chairs the firm’s MLP and Multifamily and Affordable Housing Development practices.

EXPERIENCE

Experience

  • Opportunity Zones
  • Choice of entity
  • Equity compensation
  • Transaction structuring
  • M&A tax advice
  • Credit qualification advice and opinions
  • Fund structuring
  • Investor structuring and tax
  • Master Limited Partnerships – acquisition, offerings, drop-downs, and qualifying income issues
PRACTICES

Practices

Corporate
Emerging Growth
Income Tax
Master Limited Partnerships (MLPs)
Mergers and Acquisitions
Multifamily and Affordable Housing Development
Venture Capital and Private Equity
Tax and Benefits
Fund Formation
Tax Controversy
INDUSTRIES

Industries

Oil and Gas
Electric Power
NEWS AND INSIGHTS

News

Holland & Hart Advises Innergex Renewable Energy in its Acquisition of Six Idaho Wind Farms, 07/21/2020
Holland & Hart Attorneys and Practices Ranked in 2020 Chambers USA, 04/23/2020
Holland & Hart Attorneys Named to the 2020 Colorado Super Lawyers List, 03/13/2020
SCPPA and 8minute Solar Energy Partner on Technologically Advanced Solar-Plus-Storage Facilities , 01/21/2020
Micro Gaming Technologies Finalizes Strategic Acquisition by Everi Expanding Loyalty and Marketing Technology, 01/09/2020
Caliber Midstream Expands with Acquisition of North Dakota Assets, 08/20/2019
Roaring Fork Wind Closes Sale of Maverick Creek Wind Project , 08/19/2019
Holland & Hart Attorneys Listed in 2019 Colorado Super Lawyers Magazine, 03/18/2019
Best Lawyers® Names 18 Lawyers of the Year and 175 Best Lawyers from Holland & Hart, 08/15/2018
Two Marnell Gaming Casino Resorts to be Acquired in Accretive Transaction, 07/17/2018
Holland & Hart's Adam Cohen Receives Larry M. Katz Distinguished Service Award, 05/15/2018
Holland & Hart Attorneys Listed in 2018 Colorado Super Lawyers Magazine, 03/26/2018
Adam Cohen Elected Fellow of American College of Tax Counsel, 02/16/2018
Strategic Acquisition of Fortifiber Expands Innovative Business Offerings, 01/31/2018
Truckee Gaming Expands with Acquisition of Three Northern Nevada Casinos, 01/19/2018
Jopari Solutions Receives Growth Investment from WestView Capital Partners to Continue its Healthcare Technology Innovation, 01/17/2018
Best Lawyers® Names 21 Partners 2018 "Lawyer of the Year" and 183 Attorneys to Best Lawyers in America© List, 08/15/2017
Holland & Hart Attorneys Listed in 2017 Edition of Colorado Super Lawyers Magazine, 03/15/2017
Holland & Hart Represents Sharp Shooter/Spectrum Ventures in the Sale of its Membership Interests to Magic Memories, 9/27/2016
Holland & Hart Represents SM Energy in Capital Markets Transaction to Finance Permian Acquisition, 8/30/2016
Holland & Hart Colorado Attorneys Named to 2017 Best Lawyers® List, 8/15/2016
Holland & Hart Represents Scott's Liquid Gold-Inc. in Two Beneficial and Strategic Transactions, 8/02/2016
Holland & Hart Represents Marnell Gaming in its Acquisition of Nugget Casino Resort, 5/11/2016

Publications

"IRS Releases Notice 2020-39 Providing Opportunity Zone Investments," Holland & Hart News Update, Co-Author, 06/08/2020
"Extensions for Renewable Energy Projects," Holland & Hart News Update, Co-Author, 05/29/2020
"Real Estate Tax Deadlines Extended for Opportunity Zones, Low-Income Housing Credit, and Like-Kind Exchanges," Holland & Hart News Update, Co-Author, 04/15/2020
"IRS Publishes Guidance on the Carbon Capture Tax Credit," Holland & Hart News Update, Co-Author, 02/28/2020
"Taxpayer-Favorable Final Opportunity Zone Regulations Issued," Holland & Hart News Update, Co-Author, 01/10/2020
"Second Set of Opportunity Zone Proposed Regulations Contain Plethora of Guidance," Holland & Hart News Update, Co-Author, 04/25/2019
"Qualified Opportunity Zones – A Boon with Uncertainty," Journal of Passthrough Entities, Co-Author, Sept-Oct 2018
"Proposed Regulations Provide Some Clarity for Opportunity Zone Tax Incentive," Holland & Hart News Update, Co-Author, 10/26/2018
"New Opportunity Zones Provide Tax Investment Advantages," Holland & Hart News Update, Co-Author, 07/11/2018
"Recent Developments & Observations: Final Qualifying Income Regulations Under Code Sec. 7704(d)(1)(E) Were Worth the Wait," Journal of Passthrough Entities, Co-Author, May-June, 2017
"Proposed Qualifying Income PTP Regulations," Journal of Passthrough Entities, September 2015
"Four Complexity-Adding Developments," Journal of Passthrough Entities, Vol. 15, No. 1, Jan-Feb 2012
"New Rev. Proc. and Cases Reveal Uncertainty," Journal of Passthrough Entities, Vol. 14, No. 5, Sep-Oct 2011
"Real Estate Professionals Under Code Sec. 469; PIP and ‘Limited Partners' for Self-Employment Tax," Journal of Passthrough Entities, Vol. 14, No. 3, May-Jun 2011
"PTP Qualifying Income, SMLLCs in Australia and Tax Professional Accuracy-Related Penalties," Journal of Passthrough Entities, Vol. 14, No. 1, Jan-Feb 2011

Speaking Engagements

"Opportunity Zones Intro & Update," Future Tax Leaders 3rd National Conference: Powering Performance Through Innovation, Denver, CO, November 2019
"Choice of Entity in the World of §199A and O-Zones," Denver Tax Institute: 69th Annual Tax Institute, Denver, CO, July 2019
"Opportunity Zone Funds," Salt Lake City Holland & Hart Tax Update, November 1, 2018
"Recent Developments in Partnerships, LLCs, and Real Estate," NYU 76th Institute on Federal Taxation, November 15, 2017
"New Partnership Audit Procedures - Is It Possible to be Half Pregnant?," 67th Annual Tax Institute, July 24, 2017
"Compliance Period Capital Accounts," 2016 Colorado Housing Now! Annual Conference, October 2016
"Master Limited Partnerships (MLPs): Governance, Tax Issues," Financial Considerations and iPO Process Seminar, EUCI, Coordinator, Presenter, Host, 2012-2015
"Partnership Tax Update," 2013 Holland & Hart Tax Conference, September 2013 and December 2014
"Partnership Issues," Holland & Hart Tax Conference, December 2012
"Partnership Tax Update," Holland & Hart Annual Tax Conference, November 2011
"Employment Tax Update," Holland & Hart Annual Tax Conference, Co-Presenter, November 2011
"Partnerships & LLCs Current Developments and Hot Topics," Holland & Hart Tax Series, Co-Presenter, October 2011
"'Energy Tax Update' and 'Carried Interest Update'," Holland & Hart 1st Annual Tax Conference, November 2010
EDUCATION AND ADMISSIONS

Education

George Washington University School of Law
J.D., 2000
  • Highest Honors
  • Order of the Coif
Rice University
B.A., 1997

Bar Admissions

Colorado

Court Admissions

U.S. Supreme Court
U.S. Tax Court
U.S. Court of Appeals for the Tenth Circuit
U.S. Court of Appeals for the Federal Circuit
RECOGNITION

Recognition

  • Larry M. Katz Distinguished Service Award by the ABA Section of Taxation Partnerships and LLCs Committee Recipient, 2018
  • Chambers USA: Leading Lawyers for Business, Tax, 2020
  • The Best Lawyers in America©, Tax Law, 2006-2020
  • Colorado Super Lawyers®, Tax, 2014-2020
  • Colorado Super Lawyers® Rising Star, 2011-2013
  • Opportunity Zone Magazine, Top 25 Opportunity Zone Attorney, 2019-2020
PROFESSIONAL AND CIVIC AFFILIATIONS

Professional and Civic Affiliations

  • American College of Tax Counsel
  • American Bar Association
    Tax Section, Member and Council Director
    Task Force on Carried Interests, Past Chair
    Tax Section Young Lawyers Forum, Past Chair
    Partnerships & LLCs Committee, Past Chair
  • Colorado Bar Association
    Tax Section, Member and Executive Council Past Chair
DISCLAIMER

Unless you are a current client of Holland & Hart LLP, please do not send any confidential information by email. If you are not a current client and send an email to an individual at Holland & Hart LLP, you acknowledge that we have no obligation to maintain the confidentiality of any information you submit to us, unless we have already agreed to represent you or we later agree to do so. Thus, we may represent a party adverse to you, even if the information you submit to us could be used against you in a matter, and even if you submitted it in a good faith effort to retain us.

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