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