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Adam M. Cohen

Partner

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

Adam is a trusted advisor to institutional investors, fund managers, and companies in fund formation, real estate, energy, and transactions.

He is a vital leader in 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.

Institutional investors seek Adam’s counsel when investing in funds focused on various sectors of the economy, including hedge funds, venture capital funds, oil and gas funds, and real estate funds and assists fund managers in establishing funds in these sectors.

Adam counsels clients on renewable energy and low-income housing tax credit (LIHTC) projects and funds. He is a sought-after, industry-leading speaker and has published frequently on the topics of opportunity zones, renewable energy tax incentives, and partnerships. 

Adam is a contributing editor for the "Shop Talk" column of Journal of Taxation and he co-chairs the firm’s Fund Formation, MLP, and Multifamily and Affordable Housing Development practices.

EXPERIENCE

Experience

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

Client Results

  • Assisted with placing over $1 billion each year for institutional investors in investment funds

  • Led formation of real estate funds, which raised over $100 million in capital

  • SM Energy Company exchange of outstanding debt for approximately $447 million in new notes and warrants, reducing the company’s total indebtedness by $272 million.

  • DCP Midstream Partners, LP in connection with its $500,000,000 an underwritten public debt offering.

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
Investment Management
Fund Formation
Institutional Investors
Tax Controversy
INDUSTRIES

Industries

Real Estate and Construction
Electric Power
Oil and Gas
NEWS AND INSIGHTS

News

235 Holland & Hart Attorneys Named to 2022 Best Lawyers®, 08/19/2021
Holland & Hart Attorneys and Practices Ranked in 2021 Chambers USA, 05/20/2021
Holland & Hart Advises Bow River Capital Software Growth Equity Fund in Majority Recapitalization, 05/06/2021
Holland & Hart Attorneys Named to 2021 Colorado Super Lawyers, 03/09/2021
19 Holland & Hart Attorneys Named to 5280's Top Lawyers 2021, 01/04/2021
Holland & Hart Attorneys Named to 2021 Best Lawyers®, 08/20/2020
Holland & Hart Advises Ascent Vision Technologies in its Acquisition by CACI International, 08/19/2020
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
Best Lawyers® Names 20 Holland & Hart Lawyers of the Year and 170 Best Lawyers, 08/15/2019
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

Publications

"IRS Extends Continuity Safe Harbor for Renewable Energy Tax Credit Projects," Holland & Hart News Update, Co-Author, 07/21/2021
"Carbon Capture Tax Credit Ruling Issued," Holland & Hart News Update, Co-Author, 07/21/2021
"Will Congress Recast the Economics of Renewable Energy Project Development and Investment?," Holland & Hart News Update, Co-Author, 03/31/2021
"IRS Notice 2021-10 Providing COVID Relief for Opportunity Zone Investments," Holland & Hart News Update, Co-Author, 01/20/2021
"Congress Passes Energy Tax Credit Extenders," Co-Author, 12/23/2020
"When Is a Partner's Taxable Income Too Small to Report?," Journal of Taxation, 09/2020
"More on the 1% Minimum Ownership Interest Standard in Safe Harbors: A Drafter Responds," Journal of Taxation, 08/2020
"Section 721(b) - A Partnership Issue, a Corporate Issue, or Just a Jumble?," Journal of Taxation, 07/2020
"IRS Releases Notice 2020-39 Providing Opportunity Zone Investments," Holland & Hart News Update, Co-Author, 06/08/2020
"To Drop or Not to Drop? California Creates a Conundrum," Journal of Taxation, 06/2020
"Extensions for Renewable Energy Projects," Holland & Hart News Update, Co-Author, 05/29/2020
"Revisiting the 1% Minimum Ownership Interest in Safe Harbors," Journal of Taxation, 05/2020
"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
"Section 1231 Property and Opportunity Zones: Gains People Play," Journal of Taxation, 04/2020
"IRS Publishes Guidance on the Carbon Capture Tax Credit," Holland & Hart News Update, Co-Author, 02/28/2020
"NY Appellate Tribunal Upholds Passive Investor's Personal Liability for State Taxes," Journal of Taxation, 02/2020
"Conversion of Residential Real Estate to Investment Property for Section 1031 Purposes," Journal of Taxation, 02/2020
"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, 09/2018-10/2018
"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, 05/2017-06/2017
"Real Estate Professionals Under Code Sec. 469; PIP and ‘Limited Partners' for Self-Employment Tax," Journal of Passthrough Entities, Vol. 14, No. 3, 05/2011-06/2011
"PTP Qualifying Income, SMLLCs in Australia and Tax Professional Accuracy-Related Penalties," Journal of Passthrough Entities, Vol. 14, No. 1, 01/2011-02/2011

Speaking Engagements

"The Fundamentals of Carbon Sequestration Tax Credits," Holland & Hart 2021 Wyoming Tax Conference, 05/26/2021
"Update on Qualified Opportunity Zones," Holland & Hart 2020 Tax Conference, 12/16/2020
"Opportunity Zones: Gain Deferral and Elimination," Women's Estate Planning Council CE, 08/13/2020
"Opportunity Zones Intro & Update," Future Tax Leaders 3rd National Conference: Powering Performance Through Innovation, Denver, CO, 11/21/2019
"Choice of Entity in the World of §199A and O-Zones," Denver Tax Institute: 69th Annual Tax Institute, Denver, CO, 07/22/2019
"Opportunity Zone Funds," Salt Lake City Holland & Hart Tax Update, 11/01/2018
"Recent Developments in Partnerships, LLCs, and Real Estate," NYU 76th Institute on Federal Taxation, 11/12/2017
"New Partnership Audit Procedures - Is It Possible to be Half Pregnant?," 67th Annual Tax Institute, 07/24/2017
"Compliance Period Capital Accounts," 2016 Colorado Housing Now! Annual Conference, 10/01/2016
"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, 09/2013; 12/2014
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. Tax Court
U.S. Supreme Court
U.S. Court of Appeals for the Federal Circuit
U.S. Court of Appeals for the Tenth 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, 2021
  • The Best Lawyers in America©, Tax Law, 2006-2022; Trusts and Estates, 2021, 2022
  • Colorado Super Lawyers®, Tax, 2014-2021
  • Colorado Super Lawyers® Rising Star, 2011-2013
  • Opportunity Zone Magazine, Top 25 Opportunity Zone Attorney, 2019-2020
  • 5280 Magazine Top Lawyers, Tax: Corporate, 2021
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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