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 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 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

Anthony is an experienced attorney located in Buffalo, New York and specializes in representing for-profit and not-for-profit developers in the development and preservation of affordable housing. He has also assisted a number of his developer clients with navigating HUD’s Rental Assistance Demonstration (RAD) Program in his capacity serving as RAD counsel, and has closed deals in several states including NY, NJ, UT, TX, CA, MI, LA and WV.

Anthony’s transactions regularly involve low-income, supportive and mixed-use housing developments that are financed with state and federal low-income housing tax credits, conventional and government loans and subsidy programs, rental assistance programs and tax-exempt bonds.

In addition to his experience helping clients with their development projects, Anthony also has extensive experience assisting clients with real estate acquisitions, dispositions and joint ventures, year 15 exits, and a wide variety of other real estate matters involving multifamily and commercial properties.

Prior to joining the firm, Anthony was a Partner at Cannon, Heyman & Weiss, LLP.

Outside of work, Anthony enjoys staying active by going to the gym, playing sports and spending time with family and friends.

Fun fact about Anthony: He played a year of professional arena football for the Buffalo Lightning before going to law school.

Education

Albany Law School, J.D., magna cum laude
Albany Law Review
Buffalo State College, B.A., cum laude

Email: abargnesi@cohenliuzzo.com
D: (646) 722-1433

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

In her practice at Cohen Liuzzo, Dexterrie represents developers of affordable housing in acquisitions, dispositions, and sophisticated financing matters across a broad range of asset types. She works with both for-profit and non-profit developers on transactional and development-related matters. Beyond her background in complex, national real estate transactions, Dexterrie brings extensive experience in real estate lending, structuring and executing complex deals, and managing litigation, workouts, and other distressed asset matters.

Prior to joining the firm, Dexterrie served as Associate General Counsel at Douglas Elliman Real Estate and as General Counsel at Flatiron Realty Capital. In these roles, she handled a wide range of real estate and lending matters, including transactional work, regulatory compliance, and dispute resolution. She negotiated loan and commercial agreements, managed litigation and pre-litigation matters, and worked closely with business teams to address risk and support ongoing operations.

Earlier in her career, Dexterrie was a Senior Associate at Smith, Gambrell & Russell, LLP, where she represented developers, investors, and institutional clients in complex real estate transactions nationwide, including large-scale and multi-jurisdictional matters.

She is admitted to practice in New York and New Jersey.

Fun fact about Dexterrie: Outside of her practice, Dexterrie enjoys cake decorating, volunteering to walk dogs, and exploring New York City’s diverse food scene.

Education
City University of New York School of Law, J.D.
New York University, M.A.
University of California, Los Angeles, B.S.

Email: dramirez@cohenliuzzo.com
D: (646) 722-1436

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

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

Connor is an experienced practitioner in the field of real estate finance, representing both for-profit and not-for-profit owners, borrowers, and developers of affordable housing utilizing low-income housing tax credits and other financing programs for both new construction and rehabilitation projects. He is experienced in acquisitions, conveyances, development, and preservation of multifamily, mixed-use and commercial properties. His practice encompasses all aspects of sophisticated financing transactions, including tax exemptions, joint ventures, regulatory matters, and bond, debt, and equity financing.

In his previous role, Connor specialized in new construction of multi-phase real estate developments through complex structures, including tax credit equity, construction loans, permanent financing, and public subsidies.

In his free time, Connor enjoys spending time outdoors, riding the New York City Ferry, and reading Robert Caro biographies.

He is admitted to practice in New York.

Publications: QAP Out: Why the Federal Government Should Require More from How States Allocate Low-Income Housing Tax Credits, 28 J. L. & Pol’y 639 (2020).

Fun fact: Immediately before joining Cohen Liuzzo, he hiked the El Camino de Santiago across Spain. 

Education

J.D., Brooklyn Law School
B.A., Loyola University Maryland

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

Grace’s practice focuses on representing for profit and non-profit developers and investors in affordable housing transactions including acquisitions, dispositions, financings, and complex development matters. Grace brings a strong financial and transactional perspective to her practice, drawing on her background in finance, real estate, and tax.

Prior to joining Cohen Liuzzo, Grace was an associate at KPMG, where she worked in the M&A Tax practice. There, she advised corporate clients and private equity sponsors on tax diligence and structuring for complex domestic and cross-border transactions. Her experience evaluating deal risk, transaction structures, and financial implications informs her practical and detail-oriented approach to real estate transactions.

Grace earned her Juris Doctor and Master of Laws (LL.M.) in Taxation from Villanova University Charles Widger School of Law and holds a Bachelor of Science from Drexel University, where she majored in Finance and Real Estate.

Fun fact about Grace: She’s from the blueberry capital of the world—Hammonton, NJ.

Education
Villanova University Charles Widger School of Law, J.D. and LL.M in Taxation
Drexel University, B.A. in Finance and Real Estate

Email: gpetrongolo@cohenliuzzo.com 
D: (646) 722-1435

Jahan represents for-profit and nonprofit developers and owners of affordable housing in a broad range of real estate and corporate transactions. His practice includes acquisitions, dispositions, financing, development, and joint venture matters.

Prior to joining Cohen Liuzzo, Jahan advised developers, lenders, investors, and business owners on a broad range of real estate, corporate, and commercial matters. His practice included property acquisitions and sales, capital formation, development projects, joint venture structures, and corporate governance matters, with a focus on providing practical, business-oriented legal solutions to help clients achieve their objectives.

Jahan also brings in-house counsel experience from both startup and corporate environments. He has advised executive leadership on commercial transactions, employment matters, intellectual property strategy, regulatory compliance, and corporate governance. His background working closely with entrepreneurs, developers, and growing businesses allows him to provide practical legal guidance tailored to each client’s business objectives.

In addition to his private practice experience, Jahan serves in an advisory capacity to an international charitable organization, providing counsel on governance, compliance, cross-border operations, and risk management matters.

Fun fact: Outside of the office, Jahan enjoys traveling, playing basketball, and exploring new cities and cultures whenever he gets the opportunity.

Education

L.L.M, Duke University
L.L.B, University of Birmingham

Email: jkhalid@cohenliuzzo.com
D: (646) 722-1432

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

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

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

Benjamin is a paralegal in the firm’s affordable housing practice group, where he plays an integral role in supporting the full lifecycle of complex real estate transactions. His practice encompasses title and survey review, entity formation, preparation and management of transaction documents, and coordination of closing responsibilities.

Benjamin brings substantial experience in transactions involving Low-Income Housing Tax Credits, HUD’s Rental Assistance Demonstration and Restore Rebuild programs, and HUD LEAN financing. His familiarity with these specialized programs enables him to provide critical support to attorneys and clients navigating the regulatory and transactional demands of affordable housing development.

Fun Fact: He has a black belt in karate.

Education
Michigan State University, B.A in Political Science

Email: bgoodman@cohenliuzzo.com
D: (646) 722-1437

As a paralegal at Cohen Liuzzo, Claire supports the team in navigating the complex legal landscapes surrounding affordable housing transactions and development, providing detailed and reliable support throughout every stage of a transaction. Her work contributes to projects that create meaningful impact for underserved communities nationwide.

Prior to joining the team, Claire developed a strong commitment to expanding access to safe, stable, and affordable housing through her work at Cannon Heyman & Weiss. She now brings that dedication to Cohen Liuzzo, where she collaborates with the team to advance equitable housing opportunities.

Outside of work, Claire is a classically trained professional violinist and an active member of Local AFM 92 in Buffalo. In her spare time, she enjoys reading, gardening, and spending time in nature with her husband, Andy, and their dog, Chickpea.

Fun Fact: Claire still does the Wordle every day!

Education
SUNY Fredonia, B.M.
Tompkins-Cortland Community College, Post-Bachelor’s Certificate in Paralegal Studies

Email: cfisher@cohenliuzzo.com
D: (646) 722-1438

In her role as Law Clerk, Alessandra supports the firm’s work across real estate and transactional matters, focusing on affordable housing development. Alessandra is also a J.D. candidate at Brooklyn Law School, where she serves as a Executive Articles and Symposia Editor for the Brooklyn Law School Journal of Law and Policy and as Treasurer of the Real Estate Society. Prior to law school, Alessandra earned a B.S. in Finance from the Kelley School of Business at Indiana University. Her interest in real estate law stems from her professional experience as a project manager at a property management firm, where she gained hands-on insight into real estate operations and development. In her work at Cohen Liuzzo, her interests have grown to include the legal and financial interplays of LIHTC deals, which she intends to treat in her Note Aligning the Interests of Developers, Investors, and Tenants to Protect LIHTC Affordable Housing.

In her free time, Alessandra enjoys trivia nights, playing the piano, and being outdoors.

Fun fact about Alessandra: She has a twin (which one is evil has yet to be proven).

Education:
Indiana University, B.S.
Brooklyn Law School (expected May 2027)

Email: amella@cohenliuzzo.com
D: (646) 722-1430

In Carlo’s role as Summer Associate, he supports the firm’s transactional real estate practice, with a focus on affordable housing development.

Carlo is a J.D. Candidate at the University at Buffalo School of Law, where he serves as Vice-President of the Italian American Law Students Association. Before law school, Carlo earned his B.A. in Political Science from SUNY Brockport.

Carlo’s interest in real estate and affordable housing began through his work with his family business, Gatti Plumbing, where he had the opportunity and pleasure of directly assisting in the development of affordable homes all over the City of Rochester through the “Buy the Block” initiative. That experience sparked a lasting interest in real estate and community development, which has continued to grow through his work at Cohen Liuzzo.

Outside of work, Carlo enjoys going out with his friends and family, cooking, visiting his grandparents, and traveling the world whenever he has the opportunity.

Fun fact: Carlo takes homemade sandwiches (sometimes referred to as “sangwiches”) seriously—so seriously that he owns a commercial deli slicer for making and slicing his own cold cuts.

Education:
SUNY Brockport, B.A.
University at Buffalo School of Law, J.D. (expected May 2027)

Email: ccancellieri@cohenliuzzo.com
D: (646) 722-1439