Pamela Swanson

My focus

I work with equity investors, syndicators, and lenders to structure transactions that qualify for federal LIHTCs and other tax benefits and, involve multiple layers of public and private financing, including tax-exempt bonds. I conduct necessary due diligence, identify key issues in the early stages of the deal structuring process, and draft and negotiate core documents, including the equity transaction documents crucial for achieving our client’s business goals.

Representative experience

Presentations

• “Using tax-exempt bonds with housing tax credits,” IPED’s Learn the Basics: Housing Tax Credits 101, Boston, MA, March 25, 2022
• “Basics of tax-exempt bonds and the current state of the 4% tax credit market”, Webinar, March 3, 2021

Looking ahead

Over the past several years, the tax credit industry has grown. Affordable housing will continue to be a priority for state and local governments, and with recent legislation aiming to improve the low-income housing tax credit and provide additional resources, I anticipate increased activity in the LIHTC industry. New questions of interpretation will continue to arise with tax reform, COVID-relief packages, and IRS and state agency notices. I look forward to helping our clients navigate these changes and take advantage of new opportunities.

Insights

Presentations

• “Using Tax-Exempt Bonds with Housing Tax Credits,” IPED’s Learn the Basics: Housing Tax Credits 101, Boston, MA, March 24, 2023
• “Using tax-exempt bonds with housing tax credits,” IPED’s Learn the Basics: Housing Tax Credits 101, Boston, MA, March 25, 2022
• “Basics of tax-exempt bonds and the current state of the 4% tax credit market”, Webinar, March 3, 2021