ATTORNEY PROFILE

PAUL D. ROSENBERGER - prosenberger@pumilia.com

Paul Rosenberger is of counsel to Pumilia Patel & Adamec LLP, having been a principal in two successful law firms prior to his affiliation with the firm.   Mr. Rosenberger has a diversified background in tax, estate planning, real estate, commercial finance and corporate transactions.  In conjunction with his law practice affiliations, Mr. Rosenberger has served as general corporate counsel to a variety of businesses, including representation of substantial established entities as well as representation of entrepreneurial enterprises throughout their life cycle, from raising start-up capital, to choosing and creating the business entity, to establishing the relations of the owners and employees through buy-sell and employment agreements, to equity, debt, or commercial financing, to acquisitions and mergers or third party sales.

Mr. Rosenberger has represented borrowers and lending institutions in the areas of trade finance, real estate lending, loan documentation, securitization, letter of credit facilities, lender liability issues and collections.  This representation has included multi-million dollar loans involving bankruptcy-remote single purpose entities, loans and guarantees involving the Export-Import Bank of the United States and tax-exempt and non-exempt Industrial Development Bond financing to exempt and non-exempt entities for the purposes of financing equipment acquisition, land acquisition, construction and rehabilitation.  In addition, Mr. Rosenberger has been engaged in the negotiation and drafting of loan participation agreements and inter-creditor agreements between commercial lenders.

Mr. Rosenberger’s practice has covered a broad spectrum of tax matters.  Typical matters involve working with both U.S. and foreign individuals in developing tax strategies to minimize U.S., state and local income taxes, and tax planning for business entities (corporations, partnerships, limited liability companies and sole proprietorships).  Many individual clients also look to Mr. Rosenberger for advice regarding estate planning, including the design, drafting, implementation and administration of revocable, irrevocable and charitable trusts, as well as the design, drafting and implementation of family limited partnerships (and limited liability companies) and related wealth transfer strategies. Mr. Rosenberger has provided expertise in connection with the establishment of multiple non-profit charitable enterprises.

Mr. Rosenberger holds a Bachelor of Arts degree in History from the University of California, Los Angeles, and received his J.D. degree cum laude from Southwestern University School of Law in 1989, where he was a Research Editor on the Law Review.