Profile

Paul is a tax attorney who concentrates his practice in public finance transactions. He regularly serves as bond counsel to municipalities, school districts and public agencies, and as counsel to municipal bond underwriters in finance transactions.

In addition to serving as bond counsel, Paul’s public finance experience includes:

  • representing higher education and health care institutions, manufacturers and other types of borrowers in tax-exempt bond financings;
  • serving as counsel to bond underwriters;
  • counseling clients on post-issuance compliance requirements for tax-exempt bonds;
  • representing municipalities in connection with Internal Revenue Service audits of tax-exempt bond issues;
  • serving as counsel to Industrial Development Agencies in “straight lease” transactions;
  • establishing Local Development Corporations for different purposes including issuing tax-exempt bonds, operating regional economic development programs and facilitating specific projects;
  • negotiating payment in lieu of tax (“PILOT”) agreements on behalf of business owners;
  • assisting towns with the formation, extension and consolidation of sewer, water and other special improvement districts; and
  • participating in one of the largest municipal dissolutions in New York State history, as counsel to the Village of Seneca Falls.

In his tax practice, Paul handles tax issues that arise in connection with public finance transactions including questions regarding eligibility for tax-exempt financing, private business use, arbitrage and other tax matters. He also counsels clients on New York economic development incentives including Empire Zone, Excelsior and Brownfield tax credits and the Start-Up NY program.

Paul is also a certified public accountant and worked with a “Big 8” public accounting firm prior to entering the practice of law.

  • Listed in:
    • The Best Lawyers in America®, Public Finance Law; Tax Law, 2012-2024 (listed for more than 10 years)
      • Lawyer of the Year (Syracuse), Public Finance Law, 2024
      • Lawyer of the Year (Syracuse), Tax Law - 2015; 2020; 2022
  • New York State Bar Association
  • Onondaga County Bar Association
  • National Association of Bond Lawyers
  • National Association of College and University Attorneys

  • New IRS Allocation and Accounting Regulations for Tax-Exempt Bonds, Eastern Association of College and University Business Officers, April 20, 2016

  • Board Member, The Onondaga Community College Foundation