American College of Bond Counsel

Directory of Fellows

Peter J. Kulick

Dickinson Wright PLLC

123 W. Allegan St., Suite 900

Lansing, MI 48933-1816
pkulick@dickinsonwright.com Tel - (517) 487-4729 Fax - (844) 670-6009

Specialties

Tax, Tax credit bonds, and Tax planning

Professional Affiliates

  • National Association of Bond Lawyers
  • Michigan Bar Association (Member, Tax Section)
  • American Bar Association (Member, Taxation Section and Partnership/LLCs and Tax Exempt Financing Committees)
  • International Masters of Gaming Law
  • Ingham County Bar Association

Education

New York University

LL.M, 2003

  • Taxation

Michigan State University College of Law

J.D., 2001

  • summa cum laude
  • Law Review Note & Comment Editor, 2000-2001
  • Law Review, 1999-2001
  • Dean’s List all semesters

Michigan State University

B.A., 1997

Biography

Peter is a tax attorney with wide ranging experience representing clients in transactional matters. Peter’s tax practice focuses in the areas of tax-advantage financings, partnership taxation, mergers and acquisitions, and cross-border tax planning. In addition, Peter has significant experience representing clients in administrative and regulatory matters, real estate development, gaming law, and general business transactional matters.

Representative Experience

Counsel to closely-held and public companies in connection with federal tax matters, including tax-free corporate reorganization, mergers, acquisitions and divestitures, including arbitrage and rebate requirements.

Representing bond issuers and conduit borrowers in examinations before the Internal Revenue Service.

Counseling developers, nonprofit, for-profit, and government entities with respect to over $100 Million of tax-advantaged financings and economic development incentives including federal New Market Tax Credits, federal Historic Rehabilitation Credits, state tax credits, and other federal and state tax incentives.

Federal partnership taxation, including tax planning and counseling in connection with the formation, capitalization, operations and terminations of entities taxed as partnerships.

Tax planning and compliance counseling with respect to structuring mergers, acquisitions, disposition and business transactions to minimize taxes and comply with federal tax laws.

Counsel to business entities relating to inbound and outbound investments with respect to U.S. Federal tax matters.

TG Missouri Corp v. Commissioner, 133 T.C. No. 13 (2009) – (successfully represented taxpayers in lead national case involving interpretation of statutory provisions allowing for the federal Research Credit).

Representing real estate developers in the acquisition, development, financing and sale of commercial and multi-family residential projects.