Overview

Kristin A. DeKuiper is a transactional attorney who has extensive experience with the tax and structuring issues that arise in tax credit transactions. She represents developers, community development entities (CDEs), investors and lenders in transactions nationwide involving low-income housing tax credits, historic tax credits and New Markets Tax Credits. Project types include commercial and residential real estate, assisted living projects, healthcare centers, schools, performing art centers and other community facilities.

Ms. DeKuiper has focused on the Opportunity Zone incentive since its enactment. She represents clients in structuring Qualified Opportunity Funds and Opportunity Zone investments, and has worked with clients and industry groups in preparing comments to the U.S. Treasury Department and the IRS to facilitate the prompt and effective implementation of the Opportunity Zone incentive.

In addition, Ms. DeKuiper has significant experience in tax and business issues related to limited liability companies. She was a principal draftsperson of Rhode Island's LLC statute and the regulations for Rhode Island's first state historic tax credit program.

Ms. DeKuiper is a frequent speaker at meetings of the National Housing & Rehabilitation Association, Novogradac & Company, CohnReznick, and continuing legal education (CLE) courses sponsored by the American Bar Association. Presentations have addressed limited liability companies, limited partnerships, partnership taxation, low-income housing tax credits, historic tax credits, New Markets Tax Credits, the Opportunity Zone incentive, securities law and privatization in Eastern Europe.

Ms. DeKuiper was a law clerk to Justice Alfred H. Joslin of the Rhode Island Supreme Court. She also was a visiting scholar at Charles University Law School in Prague, Czechoslovakia, on a fellowship sponsored by the International Research and Exchanges Board.

Credentials

Education
  • The University of Utah S.J. Quinney College of Law, J.D.
  • Harvard Law School, LL.M., Soviet and East European Law
  • The University of Utah, M.A., Russian
  • Princeton University, B.A.
Bar Admissions/Licenses
  • Massachusetts
  • Rhode Island
Memberships
  • ABA Business Law Section
  • ABA Forum on Affordable Housing

Publications

Speaking Engagements

News