Mary Beth Hubner is an attorney in Holland & Knight's Boston office and a member of the Business Section. Ms. Hubner concentrates her practice in the areas of business and tax law with a primary focus on transactions financed by the new markets tax credit (NMTC), low-income housing tax credits (LIHTC) and historic rehabilitation tax credits (HTC). She has experience representing investors, community development entities (CDEs), lenders and developers, including qualified active low-income community businesses (QALICBs), in structuring, negotiating and closing a variety of real estate development projects, including community health centers, educational facilities, grocery stores, commercial and residential real estate, and other community facilities. More recently, she has been involved in the analysis of the Opportunity Zone incentive enacted as part of the tax reform legislation passed in December 2017 and has advised clients about qualification and compliance issues concerning the tax incentive.
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