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Federal Tax Credits

Finding Solutions for the Real Estate Development Arena

Experience Counts
The lawyers at Winthrop & Weinstine, P.A., are some of the most experienced in the nation in the area of federal tax credit real estate development. We have represented many investors and developers with respect to developments using Low-Income Housing Tax Credits, Historic Tax Credits and New Markets Tax Credits structured in a variety of ways. The tax credit attorneys at Winthrop & Weinstine draw regularly from the expertise of other lawyers in our firm who are experienced in complementary areas, including environmental, lending, condominium law, cooperative law, bankruptcy and construction law. Our experience is broad-ranging with a depth only a seasoned team of qualified attorneys can provide.
 
Low-Income Housing Tax Credits
In the years since we worked on the very first Low-Income Housing Tax Credit (LIHTC) investment to close in Minnesota in 1987, we have represented developer clients in the direct financing billions in LIHTC project construction, consisting of approximately 400 projects. During that time, we have applied our knowledge and capabilities to become extremely proficient in LIHTC deal structure and finance to the benefit of our clients.
 
We also know how to fix broken deals. As an example, we helped a client acquire the managing interest in a portfolio of approximately 75 LIHTC properties. Over the next year and a half, we helped individually refinance and obtain new LIHTC equity on the 55 most troubled properties. During that process, we cleared up and solved significant varieties of LIHTC compliance and documentation issues, and in the end, our work preserved a vast amount of LIHTC investor equity already in place and exceeded the client’s estimates of the LIHTC available in the portfolio.
 
Historic Tax Credits
We have helped our clients acquire and renovate approximately 75 properties involving federal and state Historic Tax Credits (HTC). We know how to combine, and have combined, the HTC with either the LIHTC or the New Markets Tax Credit, and we know what works with respect to master and sandwich leasing, municipal and nonprofit sponsorship, phased renovation, and many other complexities.
 
The New Markets Tax Credit (NMTC) is among the most flexible of federal credits and consequently has generated some of the most complex tax credit transactions we’ve structured. We love a challenge and are proud to have helped our clients close the first NMTC transactions in Minnesota. In our first 35 NMTC transactions to date, we have represented developers, allocatees, investors and lenders in projects ranging from office space, hotels, theatre and retail space to manufacturing and housing.

Professionals

Name

Phone

Email

Amy L. DuMond Kottke
Attorney 
p  (612) 604-6603 
f   (612) 604-6903 
Jon J. Hoganson
Attorney 
p  (612) 604-6745 
f   (612) 604-6845 
Norman L. Jones III
Attorney 
p  (612) 604-6605 
f   (612) 604-6905 
Jeffrey J. Koerselman
Attorney 
p  (612) 604-6702 
f   (612) 604-6802 
Paul W. Markwardt
Attorney 
p  (612) 604-6643 
f   (612) 604-6843 
Jon L. Peterson
Attorney 
p  (612) 604-6736 
f   (612) 604-6936 
John M. Stern
Attorney 
p  (612) 604-6588 
f   (612) 604-6988 
Holly A. Stocker
Attorney 
p  (612) 604-6490 
f   (612) 604-6990 
Todd B. Urness
Attorney 
p  (612) 604-6657 
f   (612) 604-6857 
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