Krieg DeVault LLP

Gareth W. Kuhl

Of Counsel
Office: Carmel
gkuhl@kdlegal.com
p: 317-238-6245
f: 317-636-1507

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Overview
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Gareth Kuhl is a seasoned attorney who focuses his practice on real estate and federal income taxation. Gareth's primary practice concentrations are affordable housing and economic development utilizing tax incentives (including the Low Income Housing Tax Credit, Historic Rehabilitation Tax Credit and New Markets Tax Credit) as well as other development and operating subsidies and financing methods. He represents for profit and nonprofit developers and owners, public housing authorities, municipalities, property managers, contractors, and lenders and investors at the state, regional and national level.

Experience
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Representative Experience

  • Represented for profit and nonprofit developers and owners on more than 1,000 multifamily affordable apartment developments throughout Indiana and numerous other states, including developments financed with Low-Income Housing Tax Credits, HOME Investment Partnerships Program funds, Affordable Housing Program funds, federal, state and local funded and sponsored loan and grant programs, federal, state and local rental assistance programs and other federal, state and local development and operating incentives.
  • Represented for profit and nonprofit developers and owners on hundreds of residential and commercial real estate developments financed with federal and state Historic Rehabilitation Tax Credits, New Markets Tax Credits and other federal, state and local development and operating incentives.

Awards & Recognitions

  • Indiana Affordable Housing Council Leadership Award, 2022
Credentials
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Education

  • J.D., cum laude, University of Michigan Law School, Ann Arbor, Michigan, 1994
  • B.B.A., High Distinction, Stephen M. Ross School of Business, University of Michigan, Ann Arbor, Michigan, 1991

Bar & Court Admissions

  • Indiana, 1994
  • Michigan, 2005
Practices & Industries
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Practices

  • Public and Municipal Finance
  • New Markets Tax Credits
  • Real Estate Services
Beyond the Office
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Boating

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Spending Time with Grandkids

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Hiking

Insights
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Firm News and Events

Krieg DeVault Announces 2026 Partner Promotions

January 1, 2026

Secured Lender

Businesses Prepare Now for Indiana’s New Data Privacy Law Effective January 1, 2026!

November 21, 2025

Firm News and Events

Krieg DeVault Strengthens its Indiana Footprint by Combining with the Rothberg Law Firm of Fort Wayne

October 14, 2025

Health Care

Post-Issuance Compliance: Safeguarding Your Hospital’s Access to Low-Cost Capital

October 9, 2025

Firm News and Events

10 Krieg DeVault Attorneys Named to 2026 Best Lawyers in America® Listing; 2 Receive Best Lawyers Ones to Watch® in America Designation

August 21, 2025

Real Estate

Governor Braun’s Executive Order Prompts IDEM to Potentially Roll Back Environmental Regulations

July 8, 2025

Municipal

New Indiana Law Requires Disclosure of Appointed Officers

June 25, 2025

Municipal

David Holt Joins Public Finance and Municipal Practice as Senior Advisor

March 10, 2025

Real Estate

Who Will Control the Future of Alternative Energy Projects in the State of Indiana?

February 19, 2025

Firm News and Events

Krieg DeVault Announces 9 Attorneys as 2025 Indiana Super Lawyers; 12 as 2025 Indiana Rising Stars

February 18, 2025

Firm News and Events

Krieg DeVault Announces Partnership of Shawn E. Peterson 

January 1, 2025

Firm News and Events

Partner Tammy K. Haney Joins the Board of Directors of OneZone Chamber of Commerce

July 10, 2024

Firm News and Events

Partner Sarah E. Jones Elected to Serve on the Board of Directors of the Association for Corporate Growth Indiana 

May 24, 2024

Firm News and Events

Kendall A. Schnurpel Joins Krieg DeVault’s Business Practice; Will Focus on Tax Law

May 8, 2024

Firm News and Events

Senior Associate Alex Bowman Selected as a Michiana Forty under 40 Award Recipient

April 16, 2024

Firm News and Events

Krieg DeVault Announces 8 Attorneys as 2024 Indiana Super Lawyers; 9 as 2024 Indiana Rising Stars

February 28, 2024

Real Estate

New Indiana Wetlands Law Impact on Developers

February 19, 2024

Firm News and Events

Todd G. Relue Joins Krieg DeVault's Real Estate and Environmental Practice

February 5, 2024

Firm News and Events

Partner George C. Lepeniotis Elected to Krieg DeVault’s Executive Committee

January 2, 2024

Firm News and Events

Matthew W. Schramm Joins Krieg DeVault’s Real Estate Practice

December 20, 2023

Firm News and Events

Steven M. Sherman Joins Krieg DeVault’s Real Estate and Environmental Practice; will Focus in the Areas of Energy and Public Utilities

November 30, 2023

Secured Lender

President Biden Issues Executive Order on Artificial Intelligence

November 2, 2023

Firm News and Events

Krieg DeVault Adds Associates Chloe Craft, Jacob O’Donnell, and Caleb Perez

October 11, 2023

Business

Is Your Business Ready? Preparing for and Complying with the Corporate Transparency Act

August 31, 2023

Firm News and Events

Frank A. Hoffman Joins Krieg DeVault’s Public Finance and Municipal Practice

July 31, 2023

Firm News and Events

Shawn E. Peterson Joins Krieg DeVault’s Public Finance and Municipal Practice

July 11, 2023

Governmental Affairs and Public Advocacy

Take Five: 5 Things you Need to Know About Indiana Government - June 2023

June 15, 2023

Firm News and Events

Michael D. Zaradich Joins Krieg DeVault's Commercial & Real Estate Lending Practice

June 1, 2023

Real Estate

Commercial Leasing Series: Top 10 Commercial Leasing Issues You Should Know Before Signing Your Lease!

March 30, 2023

Firm News and Events

Known By the Successful Company We Keep® - Krieg DeVault Issues Annual Ad Showcasing Transactions from Many of Our Valued and Successful Clients

January 30, 2023

Real Estate

Three Minute Update - Positioning for the Future: Non-Profits and Real Estate

January 10, 2023

Firm News and Events

John B. Baxter Named Chair of Krieg DeVault’s Commercial and Real Estate Lending Practice 

January 1, 2023

Firm News and Events

Krieg DeVault Adds Associates Andrew N. Warner, Katelyn E. Doering, Alexus D. Lucas, and Michael J. Moser

November 1, 2022

Firm News and Events

Krieg DeVault Expands Real Estate and Environmental Practice

September 27, 2022

Firm News and Events

13 Krieg DeVault Attorneys Recognized by 2023 Best Lawyers®; 7 Named to the 2023 Best Lawyers in America® Listing; 1 Receives “Lawyer of the Year” Designation; 6 Receive “Ones to Watch” Designation

August 18, 2022

Firm News and Events

Krieg DeVault Partners John B. Baxter and Robert A. Greising Named to Chambers USA 2022 List; Firm Named to Chambers USA 2022 List for Real Estate 

June 22, 2022

Municipal

Open Door Law: “Declared Emergency” Ends – Prepare For Your Next Virtual Meeting 

March 23, 2022

Firm News and Events

Krieg DeVault Announces 13 Attorneys as 2022 Indiana Super Lawyers; 6 as 2022 Indiana Rising Stars

February 24, 2022

Municipal

Public Access Counselor Addresses Board’s “Final Action” Under Indiana’s Open Door Law

February 14, 2022

Firm News and Events

Partner C. Daniel Motsinger Named a 2022 Illinois Super Lawyer; Alexander E. Porter Named a 2022 Illinois Super Lawyers Rising Star

January 31, 2022

Firm News and Events

Krieg DeVault Announces 2022 Senior Associate Promotions

January 26, 2022

Municipal

Eliminating Blight: Court Issues Opinion re: Indiana’s Unsafe Building Law

January 26, 2022

Firm News and Events

Krieg DeVault Adds Two New Associates; Alexandra E. Wilson and Joel E. Haas

October 1, 2021

Municipal

Open Door Law Update: “Declared Emergency” Virtual Meetings Continue Under Governor Holcomb’s Eighteenth Renewal of the Public Health Emergency Declaration

September 8, 2021

Thought Leadership

Alex Bowman Joins Krieg DeVault’s Real Estate and Environmental Practice

August 2, 2021

Secured Lender

Commercial Real Estate and Tenant Estoppel Certificates: Enforcement by Illinois Courts

July 16, 2021

Firm News and Events

Matthew D. Malcolm Joins Krieg DeVault’s Growing Real Estate Practice Group

July 8, 2021

Municipal

Public Access Alert: New Law Permits Electronic Meetings, but Requires Planning

May 19, 2021

Municipal

New Congressional Bills Introduced to Promote Multifamily Housing and Reinstate Advance Refunding (Affordable Housing Credit Improvement Act of 2021 and Local Infrastructure Financing Tools Act)

May 3, 2021

Municipal

American Rescue Plan Act Includes Money for State and Local Governments

March 31, 2021

Real Estate

Planning Considerations for IRC Section 1031 Exchanges

March 24, 2021

Real Estate

Ten Important Tools to Manage Environmental Risks in Real Estate Transactions [INFOGRAPHIC]

March 16, 2021

Municipal

Indy’s Amazon HQ2 Records Shielded by APRA (and What it Means for Local Economic Incentive Records)

February 26, 2021

Real Estate

Triple Net - A Series on Commercial Leasing by Krieg DeVault: Breaking Down the Three Main Types of Leases

February 25, 2021

Real Estate

Changes to the Minimum Standard Detail Requirements for ALTA/NSPS Land Title Surveys Effective February 23, 2021

February 10, 2021

Real Estate

Triple Net - A Series on Commercial Leasing by Krieg DeVault: Tenant Considerations for Letters of Intent

February 8, 2021

Municipal

Emergency Public Works Project? In Addition to Obtaining Bids, Declare the Emergency on the Record.

February 1, 2021

Municipal

IRS Provides Further Temporary Relief for LIHTC Projects Due to COVID-19

January 20, 2021

Real Estate

Changes to the Indiana Sales Disclosure Form Effective January 1, 2021

December 28, 2020

Real Estate

Section 1031 Exchanges: Final Regulations Issued for Definition of Real Property

December 17, 2020

Municipal

Local Governments at Risk if Agent Waives Notice Requirement Under the Tort Claims Act

July 19, 2020

Municipal

IRS Provides Temporary Relief for LIHTC Projects Due to COVID-19

July 14, 2020

Real Estate

New Change to the Indiana Code Requires Additional Signature by Witness on All Recorded Documents

June 24, 2020

Municipal

IRS Postpones Time-Sensitive Deadlines for New Markets Tax Credit Investments and Expenditures

June 15, 2020

Municipal

In Response to COVID-19, IRS Extends Safe Harbors for Renewable Energy Tax Credit Projects

June 2, 2020

Firm News and Events

David A. Adams Named Chair of Krieg DeVault's Real Estate and Environmental Practice Group

May 31, 2020

Municipal

Exceptions to Indiana's Open Door Law and Access to Public Records Act Extended Until June 13, 2020

May 21, 2020

Real Estate

Force Majeure Considerations for Commercial Leases in Indiana

May 14, 2020

Municipal

Coronavirus Relief Fund Program: Reimbursement Eligibility Guidelines for Counties, Cities, and Towns

May 14, 2020

Municipal

Exceptions to Indiana's Open Door Law and Access to Public Records Act Set to Expire on May 23, 2020

May 14, 2020

Municipal

IRS Issues Tax-Exempt Bond Guidance in Response to COVID-19 Pandemic

May 5, 2020

Real Estate

CARES Act Provides 100% Bonus Depreciation for Qualified Improvement Property

April 14, 2020

Real Estate

IRS Extends 1031 Exchange Deadlines in Response to COVID-19 Pandemic

April 12, 2020

Real Estate

COVID-19 Issues for Commercial Landlords

April 6, 2020

Municipal

Indiana's Public Access Laws Further Suspended in Response to COVID-19

April 2, 2020

Municipal

Municipal Securities Debt Service Disclosure Obligations and COVID-19

April 2, 2020

Municipal

State Board of Accounts Provides Guidance for COVID-19 Expenditures

April 1, 2020

Municipal

During COVID-19 Public Health Emergency, What Constitutes an “Essential Matter,” Thus Warranting a Public Meeting by Local Governmental Entities?

March 30, 2020

Real Estate

The CARES Act: Issues for Real Estate

March 26, 2020

Municipal

Governor Holcomb Extends Property Tax Exemption Deadline to June 30

March 26, 2020

Municipal

April 1 Property Tax Exemption Application Deadline Still Looms

March 25, 2020

Municipal

Indiana's Public Access Counselor Provides Open Door Law (“ODL”) Guidance Following Governor Holcomb's Most Recent COVID-19 Executive Order

March 19, 2020

Municipal

Indiana's Open Door Law (“ODL”) Partially Suspended in Response to COVID-19

March 17, 2020

Firm News and Events

Real Estate Partner David Adams shares his insights with Midwest Real Estate News regarding the Indianapolis' commercial real estate market

January 16, 2020

Firm News and Events

David E. Corbitt Named Chair of Krieg DeVault's Public Finance and Municipal Practice Group

January 8, 2020

Municipal

Indiana's "Little Miller Act" Alleviates Concern that Public Works Projects Remain Immune to Mechanic's Liens

November 5, 2019

Construction

Indiana's "Little Miller Act" Alleviates Concern that Public Works Projects Remain Immune to Mechanic's Liens

November 5, 2019

Thought Leadership

Finding Elements of Adverse Possession Unmet, Record Owner Awarded Real Estate

October 30, 2019

Firm News and Events

Krieg DeVault's Real Estate Practice Once Again Named to Midwest Real Estate News' 2019 "Best of the Best" List

September 25, 2019

Firm News and Events

Eight Attorneys Named to 2020 Best Lawyers in America Listing

August 14, 2019

Firm News and Events

David A. Adams Joins Krieg DeVault's Real Estate and Commercial and Real Estate Lending Practice Groups

March 18, 2019

Municipal

Immunity under the Indiana Tort Claims Act ("ITCA") unavailable to government entity after student murdered away from school premises

March 18, 2019

Thought Leadership

Reminder - Additional Reporting Requirements Under Continuing Disclosure Agreements Effective February 27, 2019

February 27, 2019

Thought Leadership

AIA form documents offer predictability, cost-savings to contractors and subcontractors

February 6, 2019

Thought Leadership

AIA form documents offer predictability, cost-savings to contractors and subcontractors

February 6, 2019

Firm News and Events

Tammy K. Haney Joins Krieg DeVault's Real Estate Practice Group

February 5, 2019

Thought Leadership

Indiana Court Of Appeals Holds That Title Insurers Are Not Liable For Negligent Misrepresentation

January 28, 2019

Firm News and Events

Krieg DeVault Announces 2019 Senior Associate Promotions

January 10, 2019

Firm News and Events

Krieg DeVault Welcomes Three New Associates - Alexandria M. Foster, Scott C. Frissell, and Ben Vandeventer

October 22, 2018

Firm News and Events

10 Krieg DeVault Attorneys Named to 2019 Best Lawyers in America Listing

August 14, 2018

Firm News and Events

Krieg DeVault Partners John B. Baxter and Robert A. Greising Named to Chambers USA 2018 List

May 10, 2018

See LessSee All

  • Overview
  • Experience
  • Credentials
  • Practices & Industries

Gareth Kuhl is a seasoned attorney who focuses his practice on real estate and federal income taxation. Gareth's primary practice concentrations are affordable housing and economic development utilizing tax incentives (including the Low Income Housing Tax Credit, Historic Rehabilitation Tax Credit and New Markets Tax Credit) as well as other development and operating subsidies and financing methods. He represents for profit and nonprofit developers and owners, public housing authorities, municipalities, property managers, contractors, and lenders and investors at the state, regional and national level.

Representative Experience

  • Represented for profit and nonprofit developers and owners on more than 1,000 multifamily affordable apartment developments throughout Indiana and numerous other states, including developments financed with Low-Income Housing Tax Credits, HOME Investment Partnerships Program funds, Affordable Housing Program funds, federal, state and local funded and sponsored loan and grant programs, federal, state and local rental assistance programs and other federal, state and local development and operating incentives.
  • Represented for profit and nonprofit developers and owners on hundreds of residential and commercial real estate developments financed with federal and state Historic Rehabilitation Tax Credits, New Markets Tax Credits and other federal, state and local development and operating incentives.

Awards & Recognitions

  • Indiana Affordable Housing Council Leadership Award, 2022

Education

  • J.D., cum laude, University of Michigan Law School, Ann Arbor, Michigan, 1994
  • B.B.A., High Distinction, Stephen M. Ross School of Business, University of Michigan, Ann Arbor, Michigan, 1991

Bar & Court Admissions

  • Indiana, 1994
  • Michigan, 2005

Practices

  • Public and Municipal Finance
  • New Markets Tax Credits
  • Real Estate Services

Beyond the Office

Boating icon

Boating

Spending Time with Grandkids icon

Spending Time with Grandkids

Hiking icon

Hiking

 

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