Applegate & Thorne-Thomsen, P.C. was formed in 1998 to serve it’s clients in all aspects of development, ownership, financing and investment in real estate. Lawyers in the firm have represented diverse real estate interests, from individual entrepreneurs to Fortune 100 corporations, from the sale of single family homes to the sale of multi-tenant downtown office buildings. We offer significant expertise with respect to the use of Low Income Housing Tax Credits as a means of affordable housing finance. Our practice includes experience in various HUD grant and loan programs for multi-family housing, public housing, redevelopment programs, transfers of physical assets, loan management matters and other publicly financed assisted and insured lending transactions involving multifamily properties. Although the Firm’s lawyers bring years of experience with Chicago’s large law firms, we have founded the firm based on a recognition that we are best able to serve our clients’ needs from a smaller entrepreneurial setting which emphasizes service of the highest quality, delivered in the most efficient manner possible. We have left behind the trappings of the large law firm without sacrificing the needs of our clients to receive the most sophisticated and cutting-edge advice available. The Firm includes 18 lawyers and 8 legal assistants.
Baker Tilly is a full-service accounting and advisory firm whose specialized professionals help developers, lenders, and investors succeed through investment in quality affordable housing projects throughout the US. Our team provides the expertise needed to navigate complex government regulations and capitalize on funding. From concept development and transaction structuring to asset disposition and beyond, Baker Tilly delivers innovative ideas, strategies, and solutions that enable clients to move forward with confidence and meet their business objectives.
CMPR is nationally recognized as a leading law firm in the area of Affordable Housing and Tax Credit Finance. We advise developers, syndicators and equity investors on all aspects, including providing tax opinions.
Our experience in Corporate and Commercial law, Real Estate and Land Use, and tax issues in particular, enables us to handle the unexpected with the routine. Because we are experienced in advising on all aspects of these transactions, we are able to balance the needs of our client with the commercial realities of the deal. Areas on which we advise include:
• Federal low income housing tax credits
• Federal energy tax credits
• State tax credits and other types of financial incentives
• Property tax abatement, income tax exemption and other areas of importance to nonprofits
• HOME loans, CDBG funding and affordable housing project (AHP) subsidies
• Compliance with regulations in connection with government financing programs
• HUD-insured multifamily finance
• Section 8 project-based vouchers
• Public housing privatization
• Real estate acquisition
The firm’s objectives are to provide pragmatic and proactive advice in a commercial context while helping to ensure its clients achieve their commercial goals.
CohnReznick LLP is one of the top advisory, assurance, and tax firms in the United States, combining the deep resources of a national firm with the hands-on, agile approach that today’s dynamic business environment demands. With diverse industry expertise, the Firm provides companies with the insight and experience to help them break through and seize growth opportunities. The Firm, with origins dating back to 1919, is headquartered in New York, NY with 2,700 employees in offices nationwide. CohnReznick is a member of Nexia International, a global network of independent accountancy, tax, and business advisors. For more information, visit www.cohnreznick.com.
Dauby O’Connor & Zaleski, LLC (DOZ) was established in 1987 to provide accounting, consulting and tax services to owners, developers, managers and syndicators of multifamily housing communities. DOZ started as a two man firm and has grown to a nationally recognized leader in the real estate arena with clients in over 35 states. Our intense focus in the real estate arena results in a staff that truly knows the nuances of multifamily finance. DOZ is extremely well versed in projects financed with HUD, RD, Tax Exempt Bonds and Low Income Housing Tax Credits.
Headquartered in Charlotte, North Carolina, Dixon Hughes Goodman LLP ranks as a Top 20 firm in the nation. We have more than 2,000 professionals located in 13 states providing comprehensive tax, accounting and advisory services in not only the construction/real estate industries but also the insurance, financial, health-care and manufacturing and distribution sectors. Our Tax Credit Advisory Group includes a team of experts specializing in providing services for the multi-family, senior, low-income, historic and commercial development communities. We work with developers, owners, investors, syndicators, construction and management companies in dealing with the complexities of Low Income Housing, Historic, New Markets and Renewable Energy Tax Credit projects. We offer the traditional tax and audit compliance services in addition to consulting type services including financial projections and deal structuring to maximize IRR and cash flow.
Eide Bailly LLP is a Top 25 CPA Firm in the nation and has been serving the real estate industry for more than 40 years. With 33 offices in 14 states, Eide Bailly provides a variety of services to its real estate clients and specializes in serving those in the affordable housing sector. Our team performs over 600 affordable housing projects, including audits, low income tax credit projects, carryover certifications and more.
Loomis, Ewert, Parsley, Davis & Gotting, PC is a law firm based in Lansing, Michigan that provides a full range of legal services to developers, investors, and tax credit syndicators within Michigan and the Midwest. Services include new construction and rehabilitation of conventional and tax credit projects involving LIHTC, New Market, Historic and State Brownfield Tax Credit programs. In addition to helping developers locate tax credit investors and New Markets allocatees, the Firm advises developers on matters related to conventional financing and financing provided by HUD, Rural Development, and various housing finance authorities located in the Midwest including the Michigan State Housing Development Authority. The firm assists investors and syndicators with securities matters as well as with both upper-tier and lower-tier organizational, closing and due diligence matters.
At the law firm of Miles & Stockbridge, unrivaled service—to our clients and our communities—is a baseline, not a goal. Our core values exist not as abstract initiatives, but as a way of life. The more than 250 lawyers who drive our firm understand firsthand the value of these tenets and the dedication it takes to maintain them. We strategically place the right people in the right positions to best serve those we represent.
Miles & Stockbridge’s tax credit syndication lawyers help businesses and exempt organizations invest in and develop low-income housing tax credit projects. Our established and respected—yet dynamic and growing—full-service tax credit practice advises on all aspects of state and federal tax issues related to low-income housing tax credits, historic, renewable energy, and New Markets Tax Credits, as well as Opportunity Zone investments.
National Affordable Housing Trust (NAHT) is a nonprofit low income housing tax credit (LIHTC) syndicator, specialized financial intermediary and development advisory firm. NAHT raises LIHTC equity from national and regional investors. NAHT provides this equity to SAHF Members and other nonprofit developers and owners, and offers development advisory services.
NAHT’s mission is to lead financial innovation in the preservation and development of affordable multifamily rental housing that offers residents a safe, affordable and quality place to call home. NAHT is an affiliate of Stewards of Affordable Housing for the Future (SAHF).
Founded in 1969, the National Development Council (NDC) is a national non-profit organization that is one of the most progressive and innovative community and economic development organizations in the country. From a seminal role in the earliest days of the community development movement, NDC has grown into the most comprehensive provider of financing, development expertise, technical assistance and training for community revitalization efforts throughout the U.S. NDC Corporate Equity Fund is the LIHTC syndication arm of NDC. With 20 years of history NDC CEF supports projects and their sponsors every step of the way, partnering on projects that bring a high level of social impact to their communities. We provide quality, safe, well-managed living environments for our ultimate beneficiaries, our residents. Because of our hands-on approach, we work closely with sponsors on all aspects of our projects, from conceptualization through development, lease-up, and operations.
National Equity Fund® is a non-profit Chicago-based affiliate of the Local Initiatives Support Corporation and a leading syndicator of low-income housing tax credits. For more than three decades, we have played an integral role in creating affordable housing options, revitalizing communities and strengthening local economies. Through its thoughtful collaboration between developers, local communities and investors, NEF has invested more than $16.75 billion in nearly 2,800 LIHTC developments, creating 187,237 affordable homes for low-income families and individuals and 228,429 jobs nationwide. Our professionals are experts in their fields and have years of experience in the affordable housing industry. Their commitment to excellence provides our partners with everything they need to succeed—extraordinary things happen when you have great partners and great employees.
Novogradac & Company LLP is a national certified public accounting firm. We provide a full spectrum of audit, tax, valuation, property compliance and consulting services to the affordable housing, community development and renewable energy fields.
Otis, Atwell is a public accounting firm located in South Portland, Maine. Formed in 1974, the firm specializes in serving the subsidized housing industry in northern New England. We serve approximately 800 clients who utilize the Low Income Housing Tax Credit. In addition to annual audits and tax returns, we prepare cost certifications, review development pro-formas and perform development consulting.
Plante & Moran has a team of experts specializing in providing Housing and Community Development Solutions for the multi-family and senior residential, low income, historic, and community development projects. Our team collaborates with sponsors, developers, owners, investors, investor funds, community development organizations, and other professional service providers. We offer the topmost traditional compliance services and exceptional consulting services including preparation of financial projections and structuring, minimization of taxes and maximization of cash flow strategies.
Over the past 50 years, RubinBrown’s Real Estate Services Group has developed a national reputation as a leader in providing audit, tax and business advisory services tailored to the affordable housing industry. With 400 team members and offices in St. Louis, Kansas City and Denver, RubinBrown services clients nationwide, consistently providing exceptional quality with high integrity, creative solutions and unmatched client service. Widely known, year in and year out, for meeting client, investor and regulatory agency deadlines, RubinBrown provides specialized audit, tax and consulting services including investment fund and lower tier project audit and tax compliance services, complex forecast and financial projections including deal structure consulting, tax credit applications, HUD and state agency cost certifications, carryover certifications, 10-year rule certifications, tax planning, compliance reviews, asset management assistance and many other services. RubinBrown is also highly regarded for its expertise with Historic Tax Credits, New Markets Tax Credits, Energy Tax Credits and many state tax credit programs.
The Scott Insurance Affordable Housing Practice Group understands the diverse business operations, complex needs and unique operational risks of organizations working in Affordable Housing – from equity syndicators to property managers to developers. Built on a foundation of 150 years of service, we devise innovative solutions to reduce risk, lower costs and optimize performance. Our team of dedicated professionals goes beyond offering off-the-shelf solutions; we utilize expert knowledge and insights to deliver tailored service that forges strong partnerships and allows our clients to focus on their mission of improving lives and communities.
Spectrum Seminars, Inc. offers training and consulting services for property owners and managers, private corporations and government agencies regarding Rural Development 515 and HUD programs, Fair Housing/Section504/ADA and the Low Income Housing Tax Credit, as well as other government programs.