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.

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 transaction 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 lade

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

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 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 acquisitions, 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

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 acquisitions, 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

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 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