Newbery Ungerer & Hickert, LLP has multiple real estate developer clients, primarily because income tax and other financial considerations are a primary factor in real estate investment decisions. Simply stated, commercial real estate developments are complex ventures, which require attorneys with tax, financial, business and real estate law knowledge and experience. This law firm has individual attorneys with all of these essential areas of knowledge and experience.

Law firm attorneys have particular experience with IRC §42 financed real estate projects and like-kind exchanges. Jeff Ungerer pioneered Section 42 projects during the 1990s and now serves as the Chief Financial Officer for a substantial commercial real estate developer. B. J. Hickert has assisted clients with Section 42 projects for the past eight years.