Nicholas J. Kaiser
Partner, New York
Nicholas J. Kaiser
Partner, New York
Nicholas Kaiser is a partner in Cohen & Gresser’s New York office. He advises publicly and privately held companies on a broad range of real estate, corporate, and tax matters, delivering practical, business-focused solutions.
His practice includes structuring corporations, limited liability companies, and partnerships to acquire, own, and operate real estate, businesses, and other investments. He represents clients in sales, mergers, spin-offs, and other strategic transactions and advises on the tax and business issues that arise in the course of operating and growing their enterprises.
Drawing on a background in transactional tax law, Nicholas advises on the tax aspects of complex transactions and ownership structures. He works closely with colleagues in the firm’s Paris, London, and Dubai offices on cross-border planning and structuring matters, with a particular focus on U.S. tax considerations related to international investments and ownership arrangements. He also collaborates closely with clients’ accountants and other advisors to develop efficient, practical solutions.
Nicholas maintains a broad-based real estate practice encompassing acquisitions, development, construction, financing, dispositions, and leasing. He serves as outside counsel to a leading Manhattan boutique hotel owner and operator and has advised developers on many of Williamsburg, Brooklyn’s most prominent residential, hotel, mixed-use, and commercial projects, including the 25 Kent complex, Brooklyn’s first speculative office development in decades.
He also represents landlords, national retailers, and individual tenants in leasing matters and has advised borrowers and lenders on more than $1.5 billion in mortgage and project financings. His experience includes structuring Section 1031 exchanges, complex sponsor-investor arrangements, and transactions involving transfer, mortgage recording, and other state and local tax considerations. He is regularly recognized by Super Lawyers in its New York Metro real estate rankings.
Nicholas Kaiser is a partner in Cohen & Gresser’s New York office. He advises publicly and privately held companies on a broad range of…
Education
New York University School of Law (LL.M. in Taxation); Washington and Lee University School of Law (J.D., cum laude); Duke University (B.S., magna cum laude).
Bar Admissions
New York State
Activities and Affiliations
Member, American Bar Association
ICSC (International Council of Shopping Centers)
Super Lawyers named Mark S. Cohen to its inaugural list of the Top 5 Business Litigation lawyers. Mark is also named among the Top 100 lawyers in the New York metropolitan area, along with Jonathan S. Abernethy and Daniel H. Tabak. Karen H. Bromberg is named once again to the Top 50 women lawyers.
Super Lawyers and Rising Stars are annual lists of outstanding lawyers who have attained a high degree of peer recognition and professional achievement. Only 5% of lawyers in each state are selected as Super Lawyers, and only 2.5% are selected as Rising Stars.
New York Metro Super Lawyers 2026
- Jonathan S. Abernethy – Criminal Defense: White Collar
- Kwaku Andoh – Mergers & Acquisitions
- Karen H. Bromberg – Employment & Labor
- Jason Brown – Criminal Defense: White Collar
- Joanna K. Chan – Securities Litigation
- Mark S. Cohen – Business Litigation
- Gale Dick – Business Litigation
- Christian R. Everdell – Criminal Defense: White Collar
- Robert J. Gavigan – Mergers & Acquisitions
- Lawrence T. Gresser – Business Litigation
- Johannes G. Jonas – Mergers & Acquisitions
- Nicholas J. Kaiser – Real Estate
- Owen D. Kurtin – Mergers & Acquisitions
- Allon Lifshitz – Criminal Defense: White Collar
- David F. Lisner – Business Litigation
- Jeffrey M. Movit – Entertainment & Sports
- Ellen Paltiel – General Litigation
- Matthew V. Povolny – Business Litigation
- Bonnie J. Roe – Securities & Corporate Finance
- Stephen M. Sinaiko – Business Litigation
- Mark Spatz – Civil Litigation: Defense
- Daniel H. Tabak – Business Litigation
- Alexandra K. Theobald – Business Litigation
- Scott D. Thomson – E-Discovery
- Alexandra Wald – Business Litigation
- Benjamin Zhu – General Litigation
New York Metro Rising Stars 2026
- Randall W. Bryer – Business Litigation
- Olivia P. Daniels – Criminal Defense: White Collar
- Shannon A. Daugherty – Business Litigation
- Drew S. Dean – General Litigation
- Jillian L. Gray – Business Litigation
- Mary K. Guyer – General Litigation
- Laura L. Harder – Business Litigation
- Daniel Joiner – Criminal Defense: White Collar
- Christine Jordan – General Litigation
- William E. Kalema – Business Litigation
- Sri Kuehnlenz – Civil Litigation: Defense
- Tom Mintz – Business Litigation
- Michele St. Julien – Criminal Defense: White Collar
- Myia N. Williams – Mergers & Acquisitions
- Xu Yang – Business Litigation
Super Lawyers named Mark S. Cohen, Jonathan S. Abernethy, and Daniel H. Tabak among the Top 100 lawyers in the New York metropolitan area, and Karen H. Bromberg among the Top 50 women lawyers.
Super Lawyers and Rising Stars are annual lists of outstanding lawyers who have attained a high degree of peer recognition and professional achievement. Only 5% of lawyers in each state are selected as Super Lawyers, and only 2.5% are selected as Rising Stars.
New York Metro Super Lawyers 2025
Jonathan S. Abernethy – Criminal Defense: White Collar
Kwaku Andoh – Mergers & Acquisitions
Luke Appling – Civil Litigation: Defense
Karen H. Bromberg – Intellectual Property
Jason Brown – Criminal Defense: White Collar
Joanna K. Chan – Securities Litigation
Mark S. Cohen – Business Litigation
S. Gale Dick – Business Litigation
Christian R. Everdell – Criminal Defense: White Collar
Robert J. Gavigan – Mergers & Acquisitions
Lawrence T. Gresser – Business Litigation
Oliver S. Haker – Business Litigation
Johannes G. Jonas – Mergers & Acquisitions
Nicholas J. Kaiser – Real Estate
Allon Lifshitz – Criminal Defense: White Collar
David F. Lisner – Business Litigation
Ellen Paltiel – General Litigation
Matthew V. Povolny – Business Litigation
Bonnie J. Roe – Securities & Corporate Finance
Stephen M. Sinaiko – Business Litigation
Mark Spatz – Civil Litigation: Defense
Daniel H. Tabak – Business Litigation
Scott D. Thomson – Business Litigation
Alexandra Wald – Business Litigation
New York Metro Rising Stars 2025
Randall W. Bryer – Business Litigation
Olivia P. Daniels – Criminal Defense: White Collar
Shannon A. Daugherty – Business Litigation
Drew S. Dean – General Litigation
Jillian L. Gray – Business Litigation
Laura L. Harder – Business Litigation
Daniel Joiner – Criminal Defense: White Collar
Christine Jordan – General Litigation
William Emmanuel Kalema – Business Litigation
Sri Kuehnlenz – Civil Litigation: Defense
Tom Mintz – Business Litigation
Michele St. Julien – Criminal Defense: White Collar
Alexandra K. Theobald – Business Litigation
Myia N. Williams – Mergers & Acquisitions
Xu Yang – Business Litigation
Benjamin Zhu – General Litigation
Congratulations to all those recognized for their exceptional work and continued commitment to excellence.
Super Lawyers once again named C&G co-founder Mark S. Cohen and partner Jonathan S. Abernethy to the Super Lawyers list of the Top 100 lawyers in the New York metropolitan area.
Super Lawyers and Rising Stars are annual lists of outstanding lawyers who have attained a high degree of peer recognition and professional achievement. Only 5 percent of the lawyers in each state are selected as Super Lawyers, and only 2.5 percent are selected as Rising Stars.
The C&G lawyers recognized on the New York Metro Super Lawyers list are:
- Jonathan S. Abernethy, Criminal Defense: White Collar
- Kwaku Andoh, Mergers & Acquisitions
- Luke Appling, Civil Litigation: Defense
- Elizabeth Bernhardt, Business Litigation
- Karen H. Bromberg, Intellectual Property
- Jason Brown, Criminal Defense: White Collar
- Joanna K. Chan, Securities Litigation
- Mark S. Cohen, Business Litigation
- Gale Dick, Business Litigation
- Christian R. Everdell, Criminal Defense: White Collar
- Robert J. Gavigan, Mergers & Acquisitions
- Lawrence T. Gresser, Business Litigation
- Oliver S. Haker, Business Litigation
- Johannes Jonas, Mergers & Acquisitions
- Nicholas J. Kaiser, Real Estate
- David F. Lisner, Business Litigation
- Ellen Paltiel, General Litigation
- Douglas J. Pepe, Business Litigation
- Matthew V. Povolny, Business Litigation
- Bonnie J. Roe, Securities & Corporate Finance
- Stephen M. Sinaiko, Business Litigation
- Mark Spatz, Civil Litigation: Defense
- Daniel H. Tabak, Business Litigation
- Scott D. Thomson, Business Litigation
- Alexandra Wald, Business Litigation
The C&G lawyers recognized on the New York Metro Rising Stars list are:
- Sharon L. Barbour, Criminal Defense: White Collar
- Randall W. Bryer, Business Litigation
- Shannon A. Daugherty, Business Litigation
- Drew S. Dean, General Litigation
- Christine M. Jordan, General Litigation
- William Kalema, Business Litigation
- Phoebe King, Business Litigation
- Sri Kuehnlenz, Civil Litigation: Defense
- Marvin J. Lowenthal, Criminal Defense: White Collar
- Barbara K. Luse, Criminal Defense: White Collar
- Alexandra Theobald, Business Litigation
- Myia Williams, Mergers & Acquisitions
- Benjamin Zhu, General Litigation
Super Lawyers named C&G cofounder Mark S. Cohen one of the Top 10 lawyers in the New York metropolitan area. Partners Jonathan S. Abernethy and Karen H. Bromberg have also been named to the Super Lawyers list of the Top 100 lawyers in the New York metropolitan area. Additionally, Karen has been recognized as one of the Top 50 women lawyers within the same region.
Super Lawyers and Rising Stars are annual lists of outstanding lawyers who have attained a high degree of peer recognition and professional achievement. Only 5 percent of the lawyers in each state are selected as Super Lawyers, and only 2.5 percent are selected as Rising Stars.
The C&G lawyers recognized on the New York Metro Super Lawyers list are:
- Jonathan S. Abernethy, Criminal Defense: White Collar
- Kwaku Andoh, Mergers & Acquisitions
- Luke Appling, Civil Litigation: Defense
- Elizabeth Bernhardt, Business Litigation
- Colin C. Bridge, Criminal Defense: White Collar
- Karen H. Bromberg, Intellectual Property
- Jason Brown, Criminal Defense: White Collar
- Joanna K. Chan, Securities Litigation
- Mark S. Cohen, Business Litigation
- S. Gale Dick, Business Litigation
- Christian R. Everdell, Criminal Defense: White Collar
- Robert J. Gavigan, Mergers & Acquisitions
- Lawrence T. Gresser, Business Litigation
- Oliver S. Haker, Business Litigation
- Johannes Jonas, Mergers & Acquisitions
- Nicholas J. Kaiser, Real Estate
- Jeffrey I. Lang, Civil Litigation: Defense
- David F. Lisner, Business Litigation
- Ellen Paltiel, General Litigation
- Douglas J. Pepe, Business Litigation
- Matthew V. Povolny, Business Litigation
- Nathaniel P. T. Read, Business Litigation
- Bonnie J. Roe, Securities & Corporate Finance
- Stephen M. Sinaiko, Business Litigation
- Mark Spatz, Civil Litigation: Defense
- C. Evan Stewart, Securities Litigation
- Daniel H. Tabak, Business Litigation
- Scott D. Thomson, Business Litigation
- Alexandra Wald, Business Litigation
The C&G lawyers recognized on the New York Metro Rising Stars list are:
- Sharon L. Barbour, Criminal Defense: White Collar
- Randall W. Bryer, Business Litigation
- Shannon A. Daugherty, Business Litigation
- Drew S. Dean, General Litigation
- Jesse Greenwald, Criminal Defense: White Collar
- Christine M. Jordan, General Litigation
- William Kalema, Business Litigation
- Sri Kuehnlenz, Civil Litigation: Defense
- Marvin J. Lowenthal, Criminal Defense: White Collar
- Barbara K. Luse, Criminal Defense: White Collar
- Benjamin Zhu, General Litigation
The private funding round represents the largest aerospace and defense capital raise in the world in 2021 and the second-largest private capital raise of all time in the aerospace and defense sector.
Leading global investors including General Atlantic, Coatue, and Moore Strategic Ventures, along with private equity funds managed by firms including Black Rock and AE Industrial Partners and various family offices, all participated in the transaction.
Cohen & Gresser served as counsel to our client Sierra Space on all aspects of the transaction. “We are proud of the opportunity to assist Sierra Space in this groundbreaking transaction to support the future of space travel,” said Jeffrey M. Bronheim, lead partner on the engagement for Cohen & Gresser.
The Cohen & Gresser team was led by Jeffrey M. Bronheim, Bonnie J. Roe, and Daniel H. Mathias, with assistance from associates Winnifred A Lewis and Georgia Moorhouse. C&G partners Nicholas J. Kaiser (tax), Ronald F. Wick (antitrust), and David F. Lisner (litigation) provided additional support.
Read Sierra Space Corporation’s press release here.
Super Lawyers ranks outstanding lawyers who have attained a high degree of peer recognition and professional achievement. Only five percent of the lawyers in each state are selected as Super Lawyers, and only 2.5 percent are selected as Rising Stars.
Super Lawyers
Jonathan S Abernethy: Criminal Defense: White Collar
Kwaku Andoh: Mergers & Acquisitions
Elizabeth Bernhardt: Business Litigation
Thomas E Bezanson: Personal Injury – Products: Defense
Colin C Bridge: Criminal Defense: White Collar
Karen H Bromberg: Intellectual Property
Jason Brown: Criminal Defense: White Collar
Joanna K Chan: Securities Litigation
Mark S Cohen: Business Litigation
S Gale Dick: Business Litigation
Christian R Everdell: Criminal Defense: White Collar
Lawrence T Gresser: Business Litigation
Oliver S Haker: Business Litigation
Johannes Jonas: Mergers & Acquisitions
Nicholas J Kaiser: Real Estate
Jeffrey I. Lang: Business Litigation
Melissa H Maxman: Antitrust Litigation
Ellen Paltiel: General Litigation
Nathaniel P T Read: Business Litigation
Bonnie J Roe: Securities & Corporate Finance
Stephen M Sinaiko: Business Litigation
C Evan Stewart: Securities Litigation
Daniel H Tabak: Business Litigation
Scott D Thomson: Business Litigation
Alexandra Wald: Business Litigation
Ronald F Wick: Antitrust Litigation
Rising Stars
Luke Appling: Civil Litigation
Sharon L Barbour: Criminal Defense: White Collar
Drew S Dean: General Litigation
William Kalema: Business Litigation
Sri Kuehnlenz: Civil Litigation
Winnifred A Lewis: Securities Litigation
Marvin J Lowenthal: Criminal Defense: White Collar
Barbara K Luse: Criminal Defense: White Collar
Matthew V Povolny: Business Litigation
Benjamin Zhu: Criminal Defense: White Collar
Cohen & Gresser advised Reliance Trust Company, a corporate fiduciary, in its $14.5 million sale of 571 Fulton Street in downtown Brooklyn to RedSky Capital. The complex deal spanned nine months and involved complicated lease issues as well as trust and estate and title issues originating in the 1930s. The sale of the property, which had been an asset in a trust for nearly 60 years, is a significant liquidity event for the beneficiaries. The property is also a key asset in RedSky Capital’s extensive redevelopment of Fulton Street.
Partner Nicholas J Kaiser led the Cohen & Gresser team, which included Matthew V Povolny, David F Lisner, Eliza Sheridan, and paralegal Camille Delgado.
Nicholas J Kaiser assisted developer Murat Agirnasli and partners with the filing of an offering plan for a 54-unit condominium at 570 Broome Street, with the target sellout for the apartments at $149.2 million. Nicholas worked on the real estate assemblage, acquisition, and construction financing, as well as the off-site leasing office work for the project.
Law360's coverage of Empire Hospitality Group's $69.4 million purchase of an Upper West Side hotel. C&G's Nicholas Kaiser and Matthew Povolny represented Empire during this deal.
The Real Deal covers the selling of a Garment District development site for $54.3 million by Ronald Domb's Empire Hotel Group. C&G attorneys Nicholas Kaiser and Matthew Povolny represented Sam Domb and the Empire Hotel Group in this sale, which was accomplished in ten days from offer to purchase to closing.
This article provides insight into the key players inside Brooklyn's booming tech startup market. including CartoDB, a software company considered one of the hottest tech startups. Their space is the first major tech industry lease of office space in Bushwick, and was prepared and facilitated by C&G's Nicholas Kaiser.
Nicholas Kaiser played an instrumental role in a recent deal for Heritage Equity Partners, who secured a $70 million loan for the construction of an eight-story boutique office property in Williamsburg with floors ranging from 30,000 to 50,000 square feet each. Andrew Por also assisted with the this deal, and it has been covered in Crains New York, The Real Deal, and Law360.
C&G Counsel Nicholas Kaiser played an instrumental role in a recent deal for Heritage Equity Partners, who secured a $40 million construction loan for an eight-story, 150-room boutique hotel property in Williamsburg. Andrew Por also assisted with the this deal, and it has been covered in Crains New York and Law360.
Experts are saying that macroeconomic changes like rising interests rates could reverse the peaking commercial real estate values in Midtown Manhattan in the near future. C&G's Nicholas Kaiser weighs in on this issue during an interview with Law360.
Nicholas Kaiser speaks to The Real Deal about the Carlyle Group and Capstone Equities’ plans to rent out their highly lucrative signage in their Times Square office building.
With inventory low and rents skyrocketing across New York City, retail store owners and developers alike are increasingly being drawn underground. Nicholas J Kaiser speaks to Law360 about cheaper rents and unique store layouts for those who can successfully negotiate the tax and zoning hurdles.
The EB-5 immigration program that allows foreign investors to make equity commitments in real estate developments in exchange for visas has grown in popularity for retail and mixed-use projects. Nicholas J Kaiser speaks about its complexity and impact on various transactions.
C&G further expands its corporate practice with addition of senior tax and real estate attorney, Nicholas Kaiser.
Additional coverage:
New York Law Journal, May 12th, 2014
Le programme portera sur les conséquences juridiques et fiscales dans le pays de situation de l’immeuble et le pays de résidence de l’investisseur, ou encore le pays dont il est ressortissant.
The program will address legal and tax issues in the country where the property is located, as well as in the investor's country of residence or country of nationality.
*Program is in French