Mark J. Maichel is of counsel in the Real Estate Department and a member of the Tax, Tax Credits, Housing, and Energy and Project Finance Groups. He focuses his practice on providing tax advice to investors and syndicators who invest in real estate projects that generate federal and state income tax credits, including affordable housing properties developed with Low Income Housing Tax Credits and historic buildings renovated with historic rehabilitation tax credits. Mr. Maichel frequently provides tax advice to investors and community development entities in connection with investments in and loans to qualified active low-income community businesses that generate federal New Markets Tax Credits.
On the energy front, Mr. Maichel has counseled clients on tax matters relating to federal energy investment tax credits for the use of solar and other renewable energy equipment in projects and federal production tax credits for the development of renewable electricity production facilities. He has also assisted clients in successfully applying for federal advanced energy project credits to equip or expand manufacturing facilities for the production of renewable energy technologies.
Mr. Maichel routinely represents tax-exempt entities, such as charitable organizations, social welfare organizations, and business leagues, regarding their formation, qualification for and maintenance of tax-exempt status, and mergers.
Judicial Clerkships
Hon. Gerald W. VandeWalle, North Dakota Supreme Court, 1989-1990