Kulick, Peter J.

Education

Michigan State University

B.A., 1997

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

New York University

LL.M, 2003
  • Taxation

Bar Admission

Michigan

2001

Peter J. Kulick

Member

Prominent Assignments

Tax counsel for the issuance of tax-exempt bonds. Peter has served as tax counsel in tax-exempt bond financings in such areas as 501(c)(3) hospitals, other qualified 501(c)(3) bonds, housing, multi-family housing, senior living facilities, educational facilities, exempt facility bonds, transportation, and traditional government financings. In 2014, Peter served as tax counsel for the issuance of over $2.5 Billion of tax-exempt bonds.

Tax counsel relating to continuing tax law compliance requirements for tax-exempt bonds, 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.

Tax counsel to non-profit entities with regard to formation, exempt status, UBIT and transactions with for-profit entities.

Counsel to clients in tax controversy matters before the United States Tax Court, Internal Revenue Service and state agencies.

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).

Representative Clients

  • Private Equity Funds
  • Developers
  • Nonprofit organizations

Professional Involvement

  • 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

Community Involvement

  • Former aide to United States Senator Spencer Abraham (R-MI) and Congressman Dick Chrysler (R-MI)
  • Providing pro bono legal assistance to various non-profit organizations with respect to federal tax exemption matters
  • Former Member and Chair, Board of Directors, Capital Area Housing Partnership, Inc.
  • Member and Chair, Board of Directors, Franklin Street Community Housing Corporation

Publications/Presentations

  • "A Tale of the Federal Research Credit – Using TG Missouri to Maximize the Benefit," 20 J. Multi-State Tax 20, (2010).
  • Chapter 11 Bankruptcy Cases Involving Casino Businesses, Collier Guide to Chapter 11 Practice (2010). 
  • Prolific author of gaming and tax law articles published in leading publications such as Casino Lawyer, Casino Enterprise Management, ABA Gaming Law Gazette, the Gaming Law and Economics Review, Drake Law Review, John Marshall Law Review and various other gaming industry publications and frequent panelist at national gaming law and tax law conferences.