Mike Andreana counsels both public and private entities in all types of government finance transactions, including 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. As bond counsel, he provides tax advice and guidance to the firm's clients that issue tax-exempt debt. 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 has also counseled 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.
Northeast Economic Development Association, Board Member
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
Greater Hartford Legal Aid - board member
Youth lacrosse coach
Honors & Recognitions
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
- 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
- 2730 Boston Post Road, Guilford, CT, 12.09.2019
- “Opportunity Zones: Understanding and Structuring Real Estate and Business Investments in Opportunity Zones”03.28.2019
Pullman & Comley continued its long-term engagement as bond counsel to the City of Bridgeport and assisted the city's administration with an innovative four (4) series financing that helped balance the current year's budget.
Attorneys from our Government Finance and Real Estate practice were instrumental in the transformation of a blighted industrial property in Bridgeport into multifamily housing and a new charter school.
Pullman represented Beacon Communities in connection with the rehabilitation of the old J.R. Montgomery mill complex in Windsor Locks.
In November 2016, the firm’s Government Finance practice served as bond counsel to the State of Connecticut Health and Educational Facilities Authority on its $115,785,000 Revenue Bonds, Masonicare Issues, Series F and G. Masonicare is the largest provider of senior health care, senior living, home care and hospice in Connecticut.
The firm’s Government Finance and Real Estate practices have been instrumental in the initial transformation of a blighted industrial property along Interstate 95 in Bridgeport, Connecticut.
An interdisciplinary team of our Government Finance and Real Estate attorneys represented Forstone Capital in the renovation of McLevy Square, a four building, half-acre, historic site located in the heart of downtown Bridgeport overlooking McLevy Green, the city’s downtown public green space.
Pullman & Comley continued its long term engagement as bond counsel to the City of Bridgeport and assisted the city’s new administration with a series of financings that helped balance the current year’s budget and provided over $5.6 million in future debt service savings.
The firm represents the City of Bridgeport and the Steel Point Infrastructure Improvement District in the development of one of Bridgeport's most significant economic development projects, that when completed, will transform Bridgeport’s harbor and establish the city as a retail and recreational maritime destination. Adjacent to Interstate 95, the 50-acre, waterfront project is expected to contain more than one million square feet of retail, commercial, hotel and residential space and feature a marina.
Pullman & Comley served as bond counsel to the City of Bridgeport in connection with a major conduit bond financing for The Jewish Home of Fairfield County, a local 501(c)(3) organization, which is relocating its senior living facility to Bridgeport.
Bar and Court Admissions
Duke University School of Law, J.D., 1987
University of Pennsylvania's Wharton School, B.S., with honors, 1984