Guaranteed Tax Credit

Whether you are a syndication sponsor, investor or guarantor, tax credit investment opportunities that provide guaranteed yields to the investor are best realized through partnership with informed lawyers. Holland & Knight’s nationally recognized Syndication Group has been structuring tax credit transactions involving the delivery of a guaranteed yield to the investor for years.

Proven Track Record

As these guaranteed yield transactions have gained in popularity, our syndication attorneys have worked to secure benefits for our broad client base, helping our clients raise more than $3.5 billion from Guaranteed Tax Credit investments in the process. Our substantial deal flow furthers our ability to advise new clients effectively by exposing us to a broad array of sponsors, investors and guarantors, each of whom may have specific concerns that it wants to have protected when structuring such investments. This provides us with a familiarity with many investment variables and helps us to structure transactions that are not satisfy the needs of the participants but are profitable and withstand IRS scrutiny.

Investment Diversity

If you are a syndication sponsor, you will benefit from working with practitioners who are on the cutting edge of the development of new guaranty instruments. You will also benefit from our relationships with guarantors, our familiarity with the requirements of different investors, and our facility in working with the instruments that guarantee you a specified internal rate of return – including corporate guarantees, insurance policies, surety bonds and swap arrangements.

Flexibility and Clarity – Passing the Benefits on to You

The documents that we have developed in the course of our guaranteed tax credit work have set the industry standard for clarity of presentation and yet are flexible and adaptable enough to meet the demands of your varied investment objectives and opportunities.

Tax Savvy

When it comes to the guaranteed tax credit, we understand your need for first-rate advice on how to structure your deal. Guaranteed transactions present a range of sophisticated tax issues in addition to the tax issues raised by non-guaranteed investments in tax credit transactions. As a leading law firm in this area, Holland & Knight stays abreast of the latest developments and has developed a reputation for issuing tax opinions that are widely accepted by major corporate investors and their own law firm representatives. This helps ensure that your transaction is treated efficiently. Tax issues of first impression to many other law firms are issues that we have dealt with on multiple occasions in multiple contexts.