Nicole Gallerano is an associate in our Community Development Finance group. She helps equity investors, syndicators and lenders leverage tax credits, including low-income housing tax credits (LIHTCs), to finance housing and community development projects throughout the United States.
I work with investors, syndicators and lenders to structure transactions that qualify for federal LIHTCs and other tax credits and benefits and involve multiple layers of public and private financing, including tax-exempt bonds. I help them resolve issues that may arise during the tax credit compliance period. I conduct the necessary due diligence, identify key issues in the early stages of the deal structuring process and find cost-effective solutions for our clients. I also draft the equity transaction documents that are crucial for achieving our clients’ business goals.
With recent tax reform legislation, including new Opportunity Zones, I anticipate a significant boom in the low-incoming housing tax credit industry. I look forward to helping our clients take advantage of these new opportunities to invigorate communities around the United States.