About
Steven P. Berman is a partner at Berman Indictor LLP in Philadelphia, where he focuses on federal partnership and real estate taxation. He advises clients on transactions involving low-income housing tax credits, historic tax credits, and New Markets Tax Credits. He represents for-profit and nonprofit real estate developers, tax credit equity investors, and public housing authorities. His work helps clients structure complex projects that combine federal tax benefits with affordable housing and community development goals.
Steven earned his B.A. from Haverford College in 1980. He earned his J.D. from Harvard Law School in 1983. He is admitted to practice in Pennsylvania. His education and tax-focused experience support his work on transactions involving partnership structures, real estate investments, public subsidies, and federal income tax requirements.
Steven concentrates on federal income tax, affordable housing, real estate taxation, and partnership taxation. He helps clients address tax questions connected with development financing, investment structures, and government-supported real estate projects. He also provides guidance on Opportunity Zones and other programs designed to encourage investment in qualifying communities. His experience allows him to evaluate how tax rules, ownership structures, and financing arrangements interact throughout a transaction.
Steven P. Berman has earned an AV Preeminent rating of 5.0 out of 5 and recognition in The Best Lawyers in America. He previously chaired the Real Estate Committee of the American Bar Association’s Section of Taxation, and he remains an ABA member. He has spoken before the ABA Tax Section, New York University tax institutes, the Journal of Taxation, and other professional organizations. His presentations have addressed Opportunity Zones, historic tax credits, New Markets Tax Credits, state tax credits, and real estate workouts. His leadership and speaking work reflect his continued involvement in federal tax and real estate law.
Law Office Affiliations
- Partner, Berman Indictor LLP
- Member, American Bar Association
- Member, Pennsylvania Bar Association
Licensed State
- Pennsylvania
Education
- Harvard Law School
Juris Doctor (JD) - Haverford College
Bachelor of Arts (BA)
Awards & Badges


- Tax

