Profile

Paul is co-chair of the firm's tax practice. He is a tax attorney who concentrates his practice in public finance transactions and taxation of business and nonprofit organizations.

Paul has extensive public finance experience, regularly serving as bond counsel to municipalities, school districts and public agencies and as counsel to borrowers and bond underwriters in finance transactions.

Paul also counsels clients on New York economic development incentives including Empire Zone, Excelsior and Brownfield tax credits and the Start-Up NY program.

In his general tax practice, Paul advises business clients on a variety of tax matters including choice of entity and ownership structure questions, partnership tax matters (including drafting LLC operating agreements and partnership agreements with special allocations, guaranteed payments and similar terms), Subchapter S corporation tax issues, tax free Section 1031 exchange transactions, corporate reorganizations, New York State sales tax and other tax issues. He also represents higher education, health care and other nonprofit organizations on matters relating to qualification for tax exemption, unrelated business income tax (UBIT) and New York State sales tax and real property tax exemption matters.

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