Kris Eimicke concentrates his practice on tax issues and economic development programs, with a special emphasis on state and federal new markets tax credit (NMTC) programs, renewable energy tax credits, and historic rehabilitation tax credits. Kris also regularly advises businesses, tax-exempt organizations, and individuals on tax issues related to a variety of business transactions, as well as representation before the Internal Revenue Service, state revenue agencies, and the courts on tax matters.
Kris has worked extensively with federal and state new markets tax credit programs, successfully closing transactions involving more than $300 million of tax credit allocation. He has been involved in nearly every transaction to successfully close under Maine's new markets capital investment program, either as counsel to the borrower, the investor, or the community development entity (CDE). Kris regularly works with businesses and nonprofits to help secure new markets tax credit allocation for their projects. On renewable energy matters, Kris advises clients with respect to federal and state tax credits for renewable energy projects and investments, including investment tax credits for solar photovoltaic and biomass energy projects, and production tax credits for wind projects, as well as strategies for the monetization and syndication of those credits.
Kris is an adjunct professor at the University of Maine School of Law, where he teaches corporate income tax. He is also a frequent speaker on federal and state tax issues, including new markets tax credit financing, renewable energy tax credits, and tax practitioner ethics. Before joining Pierce Atwood, Kris clerked for Judge Harry Haines of the United States Tax Court.
Honors & Distinctions
- Named a New England "Rising Star" by Super Lawyers, 2013-2016
- Chair, Maine Bar Association, Tax Section, 2012-present
- Adjunct Professor, University of Maine School of Law (corporate income tax)
- Member, American Bar Association, Section of Taxation, Partnership and LLC Committee, Administrative Practice Committee, Private Equity Committee, 2009-present
- Portland Press Herald Business Breakfast Forum (March 2018)
- New Markets Tax Credit Coalition Annual Conference (December 2018)
- Pierce Atwood's Energy Infrastructure Symposium (September 2017)
- "Federal Tax Caselaw Review," St. Joseph's College (August 2015)
- "Federal Income Tax Update," St. Joseph's College (November 2014)
- "Structuring Equity Compensation for LLCs," Maine Bar Association (February 2014)
- "Financing Your Project with New Markets Tax Credits," Maine Real Estate & Development Association (February 2014)
- "Individual Income Tax Update," Maine Tax Forum (November 2013)
- "Economic Development Incentives," Maine Real Estate & Development Association (February 2013)
- "State Tax Credits and Incentives," Massachusetts Society of CPAs (December 2012)
- "Tax Incentives and Renewable Energy," Maine Bar Association (December 2012)
- "Federal Income Tax Update," St. Joseph's College (November 2012)
- "Maine and Federal Tax Update," Maine Society of CPAs (February 2012)
- Maine Ranked Number One for Low Tax Burden on New Investment and Job Creation, 21 Journal of Multistate Taxation (Nov/Dec. 2011).