Emily L. McKinney

My focus

I represent large institutional investors in the acquisition, financing, and syndication of real estate transactions that utilize federal low-income housing tax credits.

I help transactions run efficiently by conducting necessary due diligence, identifying key issues early in the process, and using our collective intelligence to find cost-effective solutions for our clients.

Drafting and negotiating the core documents for a transaction is a fundamental part of my practice. I work closely with my clients to ensure that the terms of the deal are structured to enable them to mitigate risk while achieving their business goals.

Looking ahead

Affordable housing will continue to be a priority for state and local governments, and new questions of interpretation will continue to arise with tax reform and COVID relief packages and IRS and state agency notices. I look forward to assisting our clients in navigating the changing landscape, avoiding pitfalls, and structuring sound deals.

Insights

• “Assessing the status of the tax credit equity market in 2023 and beyond,” IPED’s Learn the Basics: Housing Tax Credits 101, Boston, MA, March 23, 2023
• “Understanding the numbers: Sources, uses, and more,” IPED’s Learn the Basics: Housing Tax Credits 101, Boston, MA, March 23, 2023
• “Sophisticated Tax, Legal, & Accounting Issues in Year 1 that Impact Closing Affecting Year 15 (Pt I),” IPED’s 2022 Tax Credit Property Dispositions Conference, Philadelphia, PA, July 28, 2022
• “Opportunities in year 15,” IPED’s Learn the Basics: Housing Tax Credits 101, Boston, MA, March 25, 2022
• “The Development Process,” Housing Credit 101: An NCSHA Training Virtual Conference, November 17, 2021
• “Building a PHA Sponsored, Multi-layered Bond Deal — A Soup to Nuts Discussion on ‘How to get it done,’” American Bar Association, Webinar, October 27, 2021
• “Diversity Pipeline Collective Panel Discussion,” Diversity Labs, Webinar, June 3, 2021
• “Laying the Foundation — Part I: The Basic Rules Governing Today’s Housing Tax Credit Projects,” Learn the Basics: Housing Tax Credits 101, Webinar, March 23, 2021
• “Sophisticated Tax, Legal, and Accounting Issues that Owners of Tax Credit Properties Need to Know during the Compliance Period,” IPED Tax Credit Property Dispositions Conference, Washington, DC, November 2019
• “Unlocking Value and Seizing Opportunities in Year 15,” IPED Learn the Basics: Housing Tax Credits 101 Conference, Boston, MA, April 2019
• “Analysis of a Troubled Deal,” Building Michigan Communities Conference, Lansing, MI, May 1, 2018