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Mr. Lindemann currently serves as chairman of the firm's Tax Practice Group, and is a former Managing Partner of the firm. His practice includes federal and Indiana taxation issues for businesses and individuals and tax structuring for many different types of business acquisitions, including ESOP transactions. He has served as chairman and panelist on many seminars in the tax and employee benefits areas and has written numerous articles, most recently contributing a chapter on Indiana property taxation to the first Indiana treatise on Indiana real estate.
Mr. Lindemann is also a former chairman of the firm's Real Estate Practice Group and still practices in that area. In addition to property taxation issues, he has structured many real estate syndications, including low income housing syndications using various types of financing, such as HOME funds, Internal Revenue Code section 42 credits, rehabilitation credits, tax exempt bonds and loans and grants through the Federal Home Loan Banks. He is also active in like-kind exchanges under section 1031 of the Internal Revenue Code.
Mr. Lindemann was actively involved in drafting the S corporation ESOP legislation contained in the Taxpayer Relief Act of 1997 which allowed S corporations to have ESOPs as shareholders without the imposition of unrelated business income tax. He was also involved in more recent legislative activities in Congress relating to anti-abuse proposals for S corporation ESOPs. He has been involved in structuring many ESOP transactions, including the first ESOP sponsored by an S corporation. Representations have included ESOP sponsors, ESOP benefits committees, valuation firms and ESOP trustees.
Mr. Lindemann has also served as President of Community Centers of Indianapolis, Inc., as a Board member and President Pro Tem of Meritas (formerly Commercial Law Affiliates) (a world-wide law firm affiliation which is the largest such affiliation in the world), as a Board member and Treasurer of The Orchard School and as a member of the Finance Committee of United Way of Central Indiana.
Published Works
"Indiana Real Estate Taxation", Thompson, 1995
Low Income Housing, Hoosier Banker, 1994
"Tax Considerations in Real Estate Transactions", National Business Institute, 1987
"1984 Survey of Recent Developments-Taxation", Indiana Law Review, 1984
Classes/Seminars Taught
Like Kind Exchanges, NBI, 1998
Low Income Housing, Indiana Bankers, 1993
401(K) Plans, ICLEF, 1990
Honors and Awards
Who's Who in American law, 1996 - 2002
Professional Associations and Memberships
Indiana Law Review, 1975 - 1976
Associate Editor
Indiana State Bar Association - Taxation Section, 1985 - 1986
Chairman
Commercial Law Affiliates, 1995 - 1997
Board, President ProTem
Indianapolis Bar Association
Member
Pro Bono Activities
Treasurer, Hispanic Center, 1988 - 1990
Treasurer & President, Community Centers of Indianapolis, 1991 - 1996
Finance Secretary, The Orchard School, 1994 - 1997
Finance Committee, United Way, 1994 - 2002 | 