Meet the Team.

Meet the team at Cohen Liuzzo—trusted legal professionals dedicated to advancing affordable housing across the country. Our team’s deep industry knowledge and hands-on approach ensure that clients receive the highest level of service.

Meet the team: Eleor Cohen, Peter Liuzzo, Matthew Kugler, Zachary Manasia, Rosemary O’Byrne and Mansi Samdani.

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Eleor Cohen
Managing Partner

Eleor is an experienced attorney specializing in representing for-profit and nonprofit owners and developers in the development and preservation of affordable housing. With deep expertise in tax-exempt bond financing and low-income housing tax credits, Eleor has worked on some of the most innovative and complex deal structures in the industry.

Eleor possesses a nuanced understanding of the intersection between Section 142 (tax-exempt private activity bonds) and Section 42 (low-income housing tax credits) of the Internal Revenue Code, enabling clients to navigate the intricate legal and regulatory frameworks required to finance affordable housing projects successfully. His practice focuses on delivering tailored solutions that align with clients’ goals, advancing the creation and preservation of vibrant, sustainable communities.

Eleor’s transactions regularly involve several layers of financing and regulatory regimes and his ability to navigate and harmonize those layers is what makes him such an asset to his developer clients.

Eleor has also assisted several New York City developers in structuring complex “80-20” and other mixed-income projects and is regularly working with HPD on Article XI and 420-c tax exemptions.

Prior to founding Cohen Liuzzo, Eleor was a Partner in the affordable housing group of Levitt & Boccio, LLP.

Outside of the office, Eleor spends time with his wife, daughter and goldendoodle (Walter)!

Fun fact about Eleor: In high school he was a member of the choir and his one and only solo is available on Spotify.


Education
Brooklyn Law School, J.D. magna cum laude
Cuny-College of Staten Island, B.S., summa cum laude


Email: ecohen@cohenliuzzo.com
D: (646) 722-1421

Peter J. Liuzzo
Partner

Peter is a real estate attorney with over 25 years of experience. He concentrates his practice on real estate and financing transactions, with a focus on representation of developers in the acquisition, financing, construction and rehabilitation of affordable and low-income housing tax credit projects.

Representative transactions include property and portfolio acquisitions with bond, bridge and DUS financings in conjunction with LIHTCs (as well as acquisitions of partnership interests) in NY, NJ, CT, FL, IL, TX, CA, OH, AZ, CO, WI and elsewhere.

Peter also has extensive experience representing financial institutions, servicers, funds and developers in national multifamily, commercial and mixed‐use real estate transactions, including:

  • Real estate acquisitions, dispositions and joint ventures;
  • GP and LP interest acquisitions and dispositions;
  • Construction and permanent financing;
  • Real estate and secondary financing transactions for purchase/securitization by Fannie Mae and Freddie Mac;
  • Credit enhancements for municipal mortgage bond financings;
  • Sale and acquisition of whole loan portfolios, participation interests and servicing rights;
  • Portfolio and securitized mortgage lending.

Prior to forming Cohen Liuzzo PLLC, Peter practiced in the affordable housing group at Levitt & Boccio, LLP from 2013 until 2025. Peter also was previously Of Counsel to an Am Law 100 law firm and Partner in a New York City real estate boutique law firm.

Fun Fact: Peter enjoys spending time with his wife and son, and their dog, Wesley, as well as watching the NY Yankees and the NY Knicks.

 


Education
Brooklyn Law School, J.D.; Executive Notes & Comments Editor, Brooklyn Law Review
Pace University, M.B.A.
Pace University, B.B.A.


Email: pliuzzo@cohenliuzzo.com
D: (646) 722-1422

Matthew Kugler
Associate Attorney

Matthew Kugler represents nonprofit and for-profit owners and developers of affordable housing in all aspects of the development process, including acquisition, construction, development, and preservation of multifamily affordable and supportive housing. He works on all aspects of complex financing transactions, including tax exemptions, joint ventures, regulatory matters, and bond, debt, and equity financing.

He also has experience representing borrowers, developers, and private companies in all aspects of their complex real estate transactions, including acquisitions, dispositions, financing, joint ventures, leasing, and a wide variety of other real estate matters involving commercial, office, multifamily, property types.

Prior to joining the firm, Matthew practiced in the Real Estate group at Hunton Andrews Kurth.

Fun fact about Matt: He has read over 170 Star Wars novels (even more fun fact, it was all in the span of 2005 – 2011).


Admitted in the State of New York

Education
Brooklyn Law School, Juris Doctor
Skidmore College, B.A.


Email: mkugler@cohenliuzzo.com
D: (646) 722-1426

Zachary J. Manasia
Associate Attorney

Zach represents nonprofit and for-profit owners and developers of affordable housing in all aspects of the development process, including acquisition, construction, development and preservation of multifamily affordable and supportive housing. He works on all areas of complex financing transactions, including tax exemptions, joint ventures, regulatory matters, and bond, debt and equity financing.

In addition to his affordable housing experience, Zach has represented borrowers, developers and private companies in complex real estate transactions, including acquisitions, dispositions, leasing and financing of multifamily, commercial, mixed-use and industrial properties. His prior law firm experience also includes representing financial institutions in commercial real estate financing and lending, including bridge loans, mortgage loans, lines of credit and construction loans.

Fun fact about Zach: In addition to his dedication to preserve affordable housing, Zach is an avid soccer and movie fan and enjoys hiking and cooking with his wife, skiing and playing guitar.


Education
St. John’s University School of Law, J.D.
Trinity College, B.A.


Email: zmanasia@cohenliuzzo.com
D: (646) 722-1425

Rosemary (Rosie) O’Byrne
Associate Attorney

Rosie represents for-profit and nonprofit developers in the acquisition, disposition, financing, construction, rehabilitation and development of affordable housing projects across the country. Rosie’s transactions frequently involve complex financing structures including the use of Low-Income Housing Tax Credits (LIHTC), tax-exempt bonds and other federal, state and local financing sources.

Rosie has extensive experience drafting, reviewing and negotiating purchase and sale agreements, loan documents and entity organizational documents, conducting pre-closing due diligence, title and survey review, and managing all real estate closing activities.

Prior to joining Cohen Liuzzo PLLC, Rosie served as an Associate in the Affordable Housing practice group at Levitt & Boccio LLP. Rosie also served as an Associate at Hunton Andrews Kurth LLP on the Capital Finance and Real Estate team.

Prior to earning her law degree, Rosie held several roles at the New York County District Attorney’s Office, including a position as Investigative Analyst for the Violent Criminal Enterprises Unit.

Outside of the office, Rosie enjoys spending time with her family, including her two young children.

Fun fact about Rosie: Rosie played two years of Division III ice hockey.


Education
Trinity College (Hartford, CT), B.A.
William & Mary Law School, J.D.; cum laude
St. John’s University, M.S.Ed., cum laude


Email: robyrne@cohenliuzzo.com
D: (646) 722-1423

Mansi Samdani
Paralegal

Mansi is a paralegal at the firm’s affordable housing practice group. In her current paralegal role, she assists the attorneys by preparing organizational documents, legal documents, and project binders. Prior to joining Cohen Liuzzo, she has worked with the Affordable Housing practice at Levitt & Boccio, LLP, where she developed strong skills in legal documentation, client communication, document management including practical and hands-on tasks of a paralegal. She is also adept at navigating legal software and tools to streamline and ensure workflow. Additionally, she is an internationally trained lawyer from India where she has practiced with the real estate group at a leading law firm in Mumbai.

Fun fact about Mansi: She is a huge Bollywood aficionado. In her spare time, Mansi enjoys playing badminton and cooking.


Education
University of Mumbai (India), Bachelors of Law


Email: msamdani@cohenliuzzo.com
D: (646) 722-1424

Lillian A. Plata
Special Tax Counsel

Lillian A. Plata, Esq. is an attorney with 20+ years of experience structuring and implementing complex multimillion-dollar financings on a local and national level having practiced at several prominent law firms in New York & New Jersey. With a Master of Laws in Tax (LL.M.), Lillian is one of the few Latinas in the State of New Jersey that specializes in the area of Federal and State Tax Incentive Structured finance. She is the founder of TUS Advisory Group LLC (“TUS”), a Special Tax Counsel Services Firm. Lillian advises corporations, partnerships, developers, non-profits, government entities and law firms on an array of complex financing with a focus on Opportunity Zones, New Markets Tax Credits, syndicating Low Income Housing Tax Credits, Historic Tax Credits as well as other federal and local tax credit and incentive programs, with projects in Puerto Rico, New Jersey, New York, Pennsylvania and Maryland. She has been instrumental in advising clients on the best way to leverage both public and private sources of funding. She has also represented corporate entities and investment firms in various projects consisting of corporate acquisitions, infrastructure projects, redevelopment projects, construction of professional athletic facilities and negotiating intercreditor agreements and credit facilities. In addition, Lillian advises clients on all aspects of tax-exempt bond financing and the formation of non-profits, corporations and partnerships.

Prior to establishing TUS, Lillian was the General Counsel of a national affordable housing development company. She has coordinated with developers, issuers, underwriters, financial advisors and state and local government agencies to structure and implement these complex financings that have included taxable and Section 103 tax-exempt general obligation bonds/notes, mortgaged back securities, conventional and revenue financings with fixed rate, variable rate, auction rate and hybrid structures, as well as interest rate swap agreements and other derivative products.

Lillian is also involved in various professional, community and political activities. She is currently on the Board of Open Access. She also served as a former Board Member of Don Pedro Development Corporation, a former Board Member of New Jersey Community Capital and was also part of its New Markets Tax Credits Advisory Committee. She has served as a Trustee on the Board of the Executive Women of New Jersey (EWNJ) and Chaired the Endorsement Committee for the New Jersey Women Lawyers Association. She was the Vice President of LUPE Fund, Inc., the Vice Chair of Roseville Community Charter School, a member of the New Jersey Supreme Court Ethics Committee, District XII, and the Chair of Latinas United for Political Empowerment Political Action Committee.

During her career, Lillian has received several recognitions, such as the “2024 Policy Makers Award” from EWNJ and the “2021 Top 50 Women in Business Award” from NJBIZ. She was also named a “2021 Leader in the Law” from NJBIZ and received the “Legacy Award” from the Association of Latin American Law Students in 2018, the “Top Lawyers Under 40 Award” from the Hispanic National Bar Association and the “Social Justice Advocate Award” from the Morris County Organization for Hispanic Affairs, both in 2017, among many others.

Lillian received her LL.M. in Taxation from New York Law School, her Juris Doctorate from Rutgers University School of Law – Newark and her B.A. degree in English from Drew University. She is admitted to practice law in the states of New Jersey, New York and the District of Columbia. Lillian enjoys giving back to her community, running, reading, networking, dancing and music.


Education
Rutgers Law School, J.D.
New York Law School, LL.M.
Drew University, B.A.


Email: lillian.plata@tusadvisorygp.com
 

Brenna Quade
Operations Manager

Brenna thrives on operational efficiency, bringing extensive experience in project management, process improvement, and vendor management across legal, real estate, and energy industries. Brenna’s ability to analyze systems holistically enables them to refine complex workflows, drive productivity, and implement strategies that support long-term organizational success. Throughout their career, Brenna has worked closely with stakeholders to implement best practices, reduce operational bottlenecks, and foster a culture of continuous improvement. Passionate about affordable housing and preserving communities, Brenna is proud to contribute their talents toward meaningful change.

Fun fact about Brenna: Brenna can often be found planning their next trip and always appreciates a recommendation – bonus points for great architecture and beautiful landscapes!


Education
University of Minnesota, B.S.


Email: bquade@cohenliuzzo.com
D: (646) 722-1429

Jordan Davis
Associate Attorney

Jordan is an experienced real estate attorney at Cohen Liuzzo, dedicated to advancing affordable housing initiatives nationwide. He guides clients through the intricacies of affordable housing projects, including acquisition, financing, development, and preservation. Jordan’s focused approach ensures that client needs remain his priority, consistently delivering creative solutions in complex transactions.

Prior to joining the firm, Jordan honed his experience at several prominent real estate-focused organizations, including roles at the NYC Housing Development Corporation, Olshan Frome Wolosky, and Anderson Law.

During law school, Jordan received the distinction of being named a Berg Fellow for his demonstrated commitment to aiding in the continuing development of affordable housing in New York City. He also served two years on the Cardozo Arts & Entertainment Law Journal, first as a Staff Editor and later as an Associate Editor. His journal note explored the fascinating interplay of art and real estate law, specifically examining the federal cases surrounding the whitewashing of 5 Pointz, a renowned graffiti-showcase building in Long Island City.

Fun fact about Jordan: In his spare time, Jordan enjoys playing tennis, practicing guitar, and spending time with his nieces and nephew.


Education

Benjamin N. Cardozo School of Law, J.D.
University of Maryland, College Park, B.S.


Email: jdavis@cohenliuzzo.com
D: (646) 722-1431