Partner
Tax Credit/Community Development Finance
About Jeffrey
Jeff has extensive experience in structuring transactions involving the historic rehabilitation tax credit, the new markets tax credit, and state tax credits and representing investors and fund managers in connection with multi-investor and proprietary fund offerings. For more than 15 years he has represented major institutional investors, developers, community development entities (CDEs), and nonprofit organizations in projects that utilize a combination of various tax credits and other financing sources including mixed-use real estate developments, hotels, commercial real estate projects, and renewable energy facilities. He also has significant experience in corporate and partnership tax law.
Prior to joining the firm, Jeff represented the investors, CDEs, borrowers, and developers in well over 100 tax credit transactions including a significant number of state and federal combined historic and new markets tax credit transactions.
Jeff speaks frequently on issues related to the new markets and historic tax credit programs as well as various other incentive programs and has contributed to industry publications on tax credit topics.
Representative Matters
MoreLess- Represented an investor in the acquisition of an interest in a proprietary guaranteed NMTC fund interest
- Represent investor in two multi-investor guaranteed combined LIHTC and NMTC fund offerings
- Represented a national bank in connection with the financing of the construction, development, and equipping of a sawmill facility located in Winona, Mississippi
- Represented a national bank in connection its historic tax credit equity investment and new markets tax credit equity investment as part of the overall financing stack for the redevelopment of the historic Huntington Theatre in Boston, Massachusetts
- Represented a national bank in connection its historic tax credit equity investment as part of the overall financing stack for the redevelopment of the historic General Electric (GE) factory complex in Fort Wayne, Indiana
- Represented an investor in connection with the financing of the rehabilitation and adaptive reuse of a former nursing home facility as a temporary transitional housing and supportive services facility in Bridgeport, Connecticut
- Represented a national bank in its investment in the relocation and operation of a refined coal facility located in Homer City, Pennsylvania
- Represented a national bank in connection with the financing of the acquisition of a forest in Washington state, and preservation and harvesting activities in relation thereto
- Represented a national bank, in connection with the financing of the construction of a charter school in New Orleans, Louisiana
Speaking Engagements
MoreLess- Real Estate Lenders Association, 2023 Tax Credit seminar moderator – “Funding Community Development Projects: Navigating Tax Credit Investments, Government Incentives, and Lending Programs that Facilitate Community Redevelopment Efforts Nationwide”
- 14th Annual New Markets Tax Credit Summit, Cohn Reznick – Case Study – State Transaction, May 2015
- Novogradac & Company New Markets Tax Credit Conference – Life Cycle of an NMTC Transaction – October 2012
- Novogradac & Company New Markets Tax Credit Conference – Securing NMTC Financing – January 2012
- Finding Multifamily Housing Financing Opportunities During (and After) the Credit Crunch – New Approaches to Using New Markets Tax Credits and Historic Credits to Bridge the Gap – September 2009
- 8th Annual New Markets Tax Credit Conference – Exit Strategies: Steps to a Successful Conclusion – June 2009
- Panelist, Negotiating Terms – Finding Common Ground – New Markets Tax Credit Investors Conference – October 2008
- New Markets Tax Credit Investors Conference – NMTC Panel, Leveraged Lender Considerations – October 2007
- Historic Tax Credits Basics Panel Conference – September 2007
- NMTCs and State Tax Credits – June 2007
- NMTC Basics Panel Conference – October 2006 and January 2006
Publication
MoreLess“Historic Tax Credit Transactions in the Wake of Revenue Procedure 2014-12,” Real Estate Issues – 2014
Clerkship
MoreLessLaw Clerk to Justice Linda Dalianis, New Hampshire Supreme Court (2002-2003)