Clifford M. Gerber
Cliff is a tax lawyer who is nationally recognized in the federal income tax aspects of tax-exempt financing. Cliff's practice includes providing tax advice to many large and medium-sized healthcare systems in connection with their tax-exempt bond issues. He also works with many cities and other municipal entities in connection with their infrastructure financings, including the issuance of water, wastewater and electric revenue bonds.
Cliff has also provided tax advice in connection with airport and port financings, and has worked on many California school district and community college district financings. He has also provided tax advice on many college and university bond issues. A portion of Cliff's practice entails providing bond-related tax advice to investors in low-income housing tax credit transactions. He has also handled many different types of IRS tax-exempt bond examinations for a multitude of clients.
Cliff also renders tax advice while serving as lender's counsel on financings for K-12 schools, community organizations and cultural institutions, providing bond- and financial instrument-related tax advice. He has also provided bond-related tax advice for significant municipal workouts and bankruptcies.
Cliff is President of the National Association of Bond Lawyers (NABL), and has served in various capacities on the NABL Board of Directors since 2010. Cliff also served on the Board of Directors of the American College of Bond Counsel (ACBC), 2005-2011, and was ACBC's Treasurer from 2008 to 2011. Cliff also served as Chair of the Tax-Exempt Financing Committee of the American Bar Association Section of Taxation from 2005 to 2007. He continues to be a frequent speaker at tax and municipal bond conferences. Cliff has been recognized in the 2012 through 2017 editions of The Best Lawyers in America in Public Finance and Municipal Law.
LLM, in Taxation, New York University School of Law, 1982
JD, Hofstra University School of Law (Editor, Hofstra Law Review), 1979
BS, magna cum laude, University at Albany, 1976
- California State Bar
- New York State Bar
Rankings and recognitions
- Legal 500 US, recommended lawyer, tax: international tax, The Legal 500, 2017
- Lawyer of the Year, San Francisco: Public Finance Law, Best Lawyers, 2018
- The Best Lawyers in America, Public Finance, Municipal Law, Best Lawyers, 2012–2018
Memberships and activities
- National Association of Bond Lawyers; President and member of Board of Directors
- ABA Tax Section Tax-Exempt Financing Committee; Chair, 2005–2007
- American College of Bond Counsel; Board of Directors, 2005–2011; Treasurer, 2008–2011
The IRS provides additional guidance on the type of remedial action that issuers may take to preserve the tax-advantaged status when there is an occurrence of “nonqualified uses” of bond proceeds..
May 03, 2018
Yesterday the House Ways and Means Committee released H.R. 1, titled the “Tax Cuts and Jobs Act” (hereinafter the “House Bill”), which is....
November 03, 2017