Tax Credit Transactions

  • Holland & Knight's Tax Credit Transactions Practice is one of the largest in the United States, serving clients for more than 35 years.
  • Our team handles every aspect of a tax credit transaction.
  • Our attorneys are on the cutting edge of new and developing tax credits and we provide clients with timely and strategic legal advice to meet their business objectives.
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The Tax Credit Transactions Practice at Holland & Knight is one of the largest in the United States. Since 1975, and through periods of dramatic change in tax laws, we have continuously represented syndicators, developers, lenders, governmental agencies, broker-dealers, equity investors and credit enhancers in structuring, negotiating and documenting tax-advantaged debt and equity investments throughout the United States.

We have more than 50 attorneys focused on transactions involving the low-income housing tax credit, historic rehabilitation tax credit, new markets tax credit, renewable energy tax credits and corresponding state tax credits. Our attorneys handle all aspects of each transaction, including analyzing and recommending the best structure for the transaction; preparing organizational, syndication, loan, acquisition and related documents; rendering tax advice; working closely with accountants to ensure the proper treatment of the projected tax benefits; issuing tax opinions; and advising on compliance with federal and state securities laws.

We represent affordable housing, historic rehabilitation and other tax credit investment and operating partnerships throughout the life of the investment. If the partnerships encounter noncompliance or financial difficulties, we assist in restructuring and resolution, coordinating our efforts with attorneys in our firm's Affordable Housing, Bankruptcy and Creditors' Rights, and Workout Groups and, when necessary, our Litigation Group. We help a number of clients, both general partners and limited partners, to develop exit strategies, including dispositions and resyndications. We are routinely engaged by buyers of partnership interests in the secondary market for whom we negotiate the purchase of portfolios of resyndicated products. We also assist participants in new markets tax credit transactions in winding up or refinancing the transaction at the appropriate time.

The Tax Credit Transactions Practice at Holland & Knight has always been on the forefront of new and developing areas involving the use of tax credits. Our vast experience in the tax credit industry positions us to quickly become advisors on the implications and availability of new tax credits and to deliver strategic legal advice to our clients.

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