John M. Marti

My focus

Community development

I help clients structure and negotiate tax credit transactions involving multiple layers of financing, including tax-exempt bonds and other forms of federally and state-regulated financing. Our clients leverage these sources of financing to develop multifamily housing and other projects that benefit underserved communities across the country. While my focus is on the low-income housing tax credit, I also have experience closing tax credit finance transactions involving historic rehabilitation tax credits.

Real estate, partnerships and taxation

As part of my tax credit practice I handle complicated real estate and partnership taxation issues and am regularly involved with asset management issues including general partner removals, refinancings and restructurings of financially troubled projects.

Industry Leadership

I am a frequent speaker at national tax credit and community development conferences. I work with leaders in the tax credit industry to educate stakeholders on the business, tax, legal and accounting issues relating to a variety of federal and state tax credit programs.

Looking ahead

Over the past several years, the tax credit industry has been booming and investors have been in constant competition to sign deals. At the same time, several IRS rulings and decisions have come to light, which require investors and developers to approach deals in new ways. I look forward to continuing to work with clients to adapt to the ever-changing industry.

Insights

Presentations

• “After the Closing: Avoiding Pitfalls During the Compliance Period,” IPED Learn the Basics: Housing Tax Credits 101, Boston, MA, March 24, 2023
• “Laying the foundation: The basic rules governing today’s housing tax credit projects,” IPED Learn the Basics: Housing Tax Credits 101, Boston, MA, March 23, 2023