Thane R. Hodson

Mr. Hodson is a partner in the Denver office of Kutak Rock LLP who concentrates in federal and state income tax matters. He regularly assists clients with structuring new markets tax credits financings, including upper-tier lending arrangements, direct and indirect credit enhancement of lower-tier borrowing arrangements and unique lower-tier equity financing. Further, Mr. Hodson has structured financings which incorporate multiple forms of subsidiary, particularly using new markets tax credits and energy or rehabilitation credits. In addition, he has prepared guidelines regarding the qualification of new markets tax credit financings for the benefit of targeted populations in addition to traditional low-income communities. Clients seek his assistance when structuring these complex transactions to minimize the current tax impact and to facilitate the raising of additional capital. Mr. Hodson also advises participants to new markets financings in connection with ancillary matters such as loan participations and interest rate swaps and caps. Finally, Mr. Hodson represents a wide range of institutional clients in connection with a variety of structured finance products. Prior to joining Kutak Rock LLP, Mr. Hodson was Senior Staff Attorney with the SEC’s Division of Corporation Finance. Acted as CDE counsel, NMTC tax counsel and co-bond counsel on a transaction to finance the restoration and rehabilitation of an historic landmark hotel in Jackson, Mississippi involving multiple CDEs, historic tax credits, numerous equity conversion features and tax-exempt bond leverage loan financing. Represented the CDE and served as NMTC tax counsel in an NMTC financing of a 501(c)(3) charter school, involving the use of qualified school construction bond proceeds as leverage. Represented the CDE and served as NMTC tax counsel in an NMTC leverage loan financing of a large urban hospital campus consisting of NMTC-eligible and non-NMTC eligible facilities. Acted as counsel to the QALICB/Lessor and as special tax counsel in a transaction involving the restoration and financing of an elderly care facility for the benefit of targeted populations using both new markets and rehabilitation credits.

• Partner

• Security and Exchange Commission, Division of Corporation Finance, Senior Staff Attorney

• Kansas, 1978
• Colorado, 1981
• U.S. Tax Court, 1981

• Colorado Bar Association, 1983 - Present (Member)
• Kansas Bar Association, 1983 - Present (Member)
• American Bar Association, 1983 - Present (Committee on Taxation of Partnerships)
• U.S. Securities & Exchange Commission, Division of Corporate Finance, 1979 - 1980 (Attorney Advisor,)
• Denver Bar Association
• Fraternities and Sororities
• Phi Delta Phi
• Phi Beta Kappa
• Omicron Delta Kappa