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David M. Cohen is a Partner in the Business and Real Estate Transactions Groups of the firm and Chairs the Business Practice Group. Mr. Cohen's practice emphasizes business and tax planning for real estate developers and investors, and entrepreneurs both in and outside of the real estate industry, particularly in the areas of real estate acquisitions/dispositions, structuring equity and debt financing, business entity formation and reorganization, workout and asset protection strategies, business succession, and family trusts and partnerships. A former Chair of the Maryland State Bar Tax Section, Mr. Cohen has written and lectured extensively for industry and professional groups on the subjects of tax planning, real estate development, and finance and has been a Contributing Author to the Maryland Limited Liability Company Forms and Practice Manual. He is a former Chair of the Johns Hopkins University Real Estate Institute Board and Adjunct Professor in that University's Master of Science degree program. He has also served as a member of the Board of Governors and the Board of Trustees of the Hebrew Home of Greater Washington. Bar Memberships District of Columbia Maryland Professional Background Linowes and Blocher LLP, 1977-1980; 1982-Present Marriott Corporation, Assistant General Counsel,1980-1982 Certified Public Accountant. Significant Projects Representative projects include a $60,000,000 joint venture to develop a high-rise senior living facility; disposition of $100,000,000+ of real estate financed with securitized debt; tax deferred exchanges involving well in excess of $100,000,000 of real estate; numerous partnerships between developers and investors/lenders for development; tax planning for the reorganization of a multi-million dollar family-owned real estate enterprise; business succession planning for large family-owned businesses; lot development and sale by international land developer of multi-phase land project; apartment complex syndication; institutional investments in low income housing credit projects; interlocking partnerships for a foreign investment group to develop an area waterfront complex; multiple East Coast acquisitions by foreign investment group of interests in commercial real property; structuring for capital gain protection and transfer tax reduction in multiple large planned unit developments; and family partnerships and trust arrangements for large-estate clients. Business and Professional Affiliations Johns Hopkins University, Past Chairman, Real Estate Institute Board (1998-2000) and Adjunct Professor, Graduate Business Division. Recognized in Chambers USA: America's Leading Business Lawyers (2004-present). Maryland State Bar: Tax Section Chair (1997-1998); Member, Taskforce on Multi-Disciplinary Practice; Member, Limited Liability Company Act Drafting Committee. American Bar Association: Chair (2007 - ) and Vice-Chair (2006-2007) of the Partnerships and LLC Committee, Real Property Section. Greater Silver Spring Chamber of Commerce: Board of Directors and Executive Committee Member. Hebrew Home of Greater Washington: Past-Chair, Planned Giving Committee; Member, Board of Governors and Board of Trustees (2001-2005). Maryland National-Capital Building Industry Association: Chair, Seniors' Housing Conference (1996-1998). National Multi-Housing Council, Member. NAHB National Council on Seniors' Housing, Member. Awards and Distinctions Recognized as Maryland Super Lawyer in state-wide peer review process (2007). Professional Lectures and Publications Special Investors and Investment Structure Groups: An LLC Update for Real Estate Lawyers, Panelist, ABA Real Property and Estate Planning Symposia. Avoiding a Melt-Down of Your Business Structure, Mid-Atlantic Builder (2000). In Plain English: Why You Should Be Using Family Partnerships, Maryland Builder (1999). Family Partnerships Part II: The Empire Strikes Back, The Practical Real Estate Lawyer (1998). ALI-ABA Practice Checklist Manual on Family Partnerships (1997). Counseling Aggressive Real Estate Sellers, The Practical Tax Lawyer (1997). What You Should Know About Family Partnerships, The Practical Real Estate Lawyer (1996). Maryland Limited Liability Forms and Practice Manual, Contributing Author. Maryland Institute for Continuing Professional Education of Lawyers, Frequent Lecturer on Tax and Business Issues. National Association of Home Builders, Frequent Convention Speaker
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