Justin L. Fitzgerald

My focus

I work with equity investors, syndicators, developers, and community development entities to negotiate and structure transactions that qualify for tax credits and other tax benefits throughout the country. These transactions help finance the construction or rehabilitation of affordable housing, hospitals, and schools to historically underserved communities. As part of my practice, I identify and work with clients to develop creative solutions to potential concerns involving real estate issues, partnership tax issues, and financing.

Looking ahead

The positive impact that tax incentive financing can provide to communities is dependent on LIHTC and NMTC and understanding the best ways to utilize these programs. As tax credit transactions become more complex due to new IRS rulings and decisions and unexpected economic developments, I follow the latest developments and growing trends in the tax credit industry and work with clients to adapt to the ever-changing landscape and explore ways to best utilize these programs.

Insights

• “The Basics of New Markets Tax Credits Workshop,” Novogradac 23rd Annual New Markets Tax Credit Conference, January 18, 2023
• “Portfolio Assessment and Strategies: Evaluating the Market for Property Dispositions at Year 15,” IPED’s 2022 Tax Credit Property Dispositions Conference, Philadelphia, PA, July 28, 2022
• “Understanding the Numbers: Sources, Uses, and More,” IPED’s Learn the Basics: Housing Tax Credits 101, March 24, 2022