Michael J. Andreana
Pullman & Comley LLC
90 State House SquareHartford, CT 06103-3702
Connecticut Main Street Center – Board of Directors, Finance Committee
National Association of Bond Lawyers
Connecticut Government Finance Officers Association
Connecticut Conference of Municipalities
Connecticut Council on Small Towns
Connecticut Tax Increment Financing Coalition
Duke University School of Law, J.D., 1987
University of Pennsylvania’s Wharton School, B.S., with honors, 1984
Mike Andreana serves as co-chair of Pullman & Comley’s Public and Private Finance Department and is a member of the firm’s Executive Committee. He counsels both public and private entities in all types of government finance transactions, including tax-exempt bonds, tax increment financings, public-private development projects, tax credit transactions and opportunity zone investments.
Mike serves as bond counsel to the State of Connecticut, the Connecticut Health and Educational Facilities Authority, the Connecticut Airport Authority, Connecticut Innovations, Incorporated and several Connecticut cities and towns. He also represents underwriters and 501(c)(3) borrowers in connection with the issuance of general obligation and revenue bonds.
In addition, Mike advises project developers and government entities with respect to the creation and use of Special Tax and Special Assessment Districts to issue debt for public infrastructure improvements, including waterfront development projects in two of Connecticut’s largest cities. Mike was also the principal drafter of Public Act No. 15-57 (codified as Chapter 105b in the Connecticut General Statutes), Connecticut’s TIF financing statute of general application which permits the use of real property tax increment revenues for private development. He has assisted in the creation of more than a dozen TIF districts in Connecticut.
Mike also represents developers, governmental agencies and other participants in various tax abatement and tax credit transactions, including Enterprise Zone and 12-65b abatements, federal and state Historic Tax Credits, and New Market Tax Credits. Mike’s services include helping his clients navigate the numerous Tax Code and state statute intricacies that typically arise in a tax credit and tax abatement transactions.