Overview
Mike Andreana serves as co-chair of Pullman & Comley's Public and Private Finance Department and is a member of the firm's Executive Committee. He counsels both public and private entities in all types of government finance transactions, including tax-exempt bonds, opportunity zone investments, tax increment financings, public-private development projects and tax credit transactions.
Mike serves as bond counsel to the Connecticut Health and Educational Facilities Authority, the Connecticut Airport Authority and several Connecticut cities and towns. He also represents underwriters and 501(c)(3) borrowers in connection with the issuance of general obligation and revenue bonds.
In addition, Mike advises investors and project developers with respect to the structuring and legal sufficiency of opportunity zone investments in Connecticut. He also counsels government entities with respect to the creation and use of Special Tax and Special Assessment Districts to issue debt for public infrastructure improvements, including waterfront development projects in two of Connecticut's largest cities. Mike was also the principal drafter of Public Act No. 15-57 (codified as Chapter 105b in the Connecticut General Statutes), Connecticut's new TIF financing statute which permits the use of real property tax increment revenues for private development. He has assisted in the creation of more than a half dozen TIF districts in Connecticut.
Mike also represents developers, governmental agencies and other participants in various tax credit transactions, including Historic Tax Credits, New Market Tax Credits and Low Income Housing Tax Credits. Mike's services include helping his clients navigate the numerous Tax Code intricacies that typically arise in a tax credit transaction.
Office
Professional Affiliations
Connecticut Economic Development Association, Board Member and Membership Committee Chairman
Connecticut Main Street Center - Chairperson, Board of Directors
National Association of Bond Lawyers
Connecticut Government Finance Officers Association
Connecticut Conference of Municipalities
Connecticut Council on Small Towns
Connecticut Tax Increment Financing Coalition
Community Involvement
Greater Hartford Legal Aid - board member
Youth lacrosse coach
Honors & Recognitions
Named a Moffly Media Top Lawyer in Fairfield County, 2021, 2023 and 2024 - Government and Administrative
Listed in The Best Lawyers in America in the area of public finance law since 2012
Named 2015 "Member of the Year" by the Connecticut Economic Development Association
Experience
- Counsel to the Harbor Point and Steel Point Improvement Districts in connection with their establishment and use of tax increment financings
- Negotiated multiple TIF District credit enhancement agreements allowing developers to leverage its stream of shared incremental property taxes to obtain upfront project financing
- Bond counsel to the Connecticut Health and Educational Facilities Authority for its most recent financing of child care facilities throughout the state
- Bond counsel to a municipality in connection with the issuance of conduit revenue bonds pursuant to the Connecticut City and Town Development Act
- Underwriters counsel for the refinancing of multiple series of tax-exempt debt relating to the affiliation of two major healthcare systems
- Counsel to a municipal redevelopment authority in connection with the financing of renovations to an historic municipal building through the use of Historic Tax Credits and New Market Tax Credits
- Financing and tax credit counsel to the Capital Region Development Authority in connection with CRDA's housing projects in downtown Hartford
- Bond counsel to municipalities and districts in connection with the lease financing of equipment and structures
- Financing counsel to a Connecticut 501(c)(3) organization in connection with the issuance of variable rate debt and a related variable-to-fixed swap transaction
News & Insights
News
Speaking Engagements
Publications
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Case Studies
Practice Areas
Industries
Bar and Court Admissions
- Connecticut
Education
Duke University School of Law, J.D., 1987
University of Pennsylvania's Wharton School, B.S., with honors, 1984