Marcos Velazquez is a manager in the Cleveland office of Novogradac. Mr. Velazquez joined the
company in 2015. He has significant experience in providing audit and tax services in the historic
tax credit, low-income housing tax credit, U.S. Department of Housing and Urban Development
(HUD) and commercial real estate industries, as well as preparing financial forecasts for historic
tax credit investments. His experience includes the preparation of low-income housing tax
credit and historic tax credit cost certifications for numerous state housing agencies, as well as
mortgagers and contractors cost certifications for HUD. Mr. Velazquez received a bachelor’s
degree in accounting from The University of Akron and is licensed as a certified public accountant
Executive Director Chase
Keith Pettus joined Chase in July 2018 as a senior portfolio manager focused on the growth and management of the historic tax credit (HTC) equity investment portfolio. The community development tax credits team sits within the Community Development Bank. Investing in HTCs and new markets tax credits (NMTCs) at the federal and state levels on behalf of Chase as an offset to tax appetite, and to further the investment in our communities. These impactful investments may be in conjunction with community development real estate construction financing, twinned with NMTCs, or focus on expanding workforce and affordable housing throughout the nation. Prior to Chase, Pettus spent five years at a broker and syndicator of tax credit transactions, developing a subject matter expertise in HTCs. Chase became a client of his during this time. He graduated from Lehigh University with a bachelor’s degree in industrial engineering and has earned the right to use the Chartered Financial Analyst, and Chartered Alternative Investment Analyst designations.
Warren Sebra is a partner in the Portland, Ore., office of Novogradac. Mr. Sebra has experience in affordable housing and community development, including low-income housing tax credit (LIHTC), new markets tax credit (NMTC), historic rehabilitation tax credit (HTC) and opportunity zones transactions. He has worked extensively on financial statement audits, tax return preparation, final cost certification audits, transaction underwriting, placed-in service applications, LIHTC compliance, NMTC compliance and NMTC allocation applications. Mr. Sebra has also contributed to various publications, including the Novogradac Journal of Tax Credits, the Low-Income Housing Tax Credit Handbook and Novogradac Historic Rehabilitation Handbook. Mr. Sebra is a frequent speaker at industry conferences and seminars on affordable housing and community development industry topics. He received a bachelor’s degree in accounting and a master’s degree in accounting from Brigham Young University. Mr. Sebra is licensed in Oregon and California as a certified public accountant.
As President of NTCIC, Merrill directs fundraising and acquisitions opportunities, develops and implements overall strategy and new lines of business for the company and coordinates governing board/staff relations.
Merrill joined NTCIC in 2016, bringing 19 years of experience in community development finance that includes the structuring and closing of over $1 billion utilizing Historic, New Markets, and Low Income Housing Tax Credits. Before joining NTCIC, Ms. Hoopengardner was a Principal at Advantage Capital Partners, a finance company that specializes in using public-private partnerships to raise venture capital and small business capital for investments and loans in underserved areas. At Advantage, Merrill raised over $100 million per year in state and federal NMTC funds that were used to provide access to capital for small businesses nationwide.
Merrill began her tax credit career with the law firm Nixon Peabody LLP, where she represented a number of prominent community development entity, investor and project sponsor clients.
Merrill received her bachelor’s degree and law degree from Duke University. She is the chair of the Historic Tax Credit Coalition and a member of the Novogradac Journal of Tax Credits Advisory Board, the SunTrust CDE Advisory Board, the Banc of America CDE Advisory Board, and the Executive Committee of the New Markets Tax Credit Coalition.
Chief Social Impact Officer Novogradac
Amy Hook is the chief social impact officer and leads the social impact office at Novogradac. The social impact office advises the firm’s executive committee on ways to deploy labor and capital consistent with Novogradac’s commitments to continuous improvement, positive change within the firm, the professions in which the firm works and within the communities Novogradac serves. The social impact office is responsible for defining environmental and social risks and opportunities and creating a living social impact strategy to address those risks and opportunities. Hook also works with clients to build out their social impact programming including strategy creation and goal setting, impact measurement and evaluation, and reporting.
With over 15 years of experience in the social impact realm, Hook has worked in different market sectors including public, non-profit and private organizations. Prior to joining Novogradac, Hook led environmental, social and governance (ESG) at Regions Bank where she worked on impact reporting; stakeholder engagement; diversity, equity and inclusion; environmental sustainability and environmental and social risk management. Prior to leading ESG efforts for Regions Bank, she worked on environmental sustainability at SunTrust as the first corporate sustainability leader the company hired.
Before leading social impact programming in the banking industry, Hook focused on the capacity building of community development organizations throughout the United States, including affordable housing developers, community development service providers and government entities. Working in this arena for over 7 years at both ICF International and Enterprise Community Partners, she led initiatives partnering with HUD, DOE and others to create strategies, trainings, tool(kit)s, communications, and policies and procedures to improve affordable housing and community development delivery. Most notably, Hook led the multifamily sector of the Better Buildings Challenge and HUD’s first renewable energy technical assistance program, Renew300.
Nicolo Pinoli is a partner in the Portland, Ore., office of Novogradac, where he specializes in affordable housing and community development, including the low-income housing tax credit (LIHTC), new markets tax credit (NMTC), historic rehabilitation tax credit (HTC) and opportunity zones (OZ). Mr. Pinoli has extensive experience in a wide range of services, including financial statement audits; tax return preparation; writing NMTC and LIHTC applications; LIHTC, NMTC, OZ and HTC transaction underwriting; consulting on LIHTC, NMTC, OZ and HTC transaction structuring; and LIHTC, NMTC and OZ compliance. A frequent speaker at industry conferences, Mr. Pinoli also delivers several webinars every year on topics such as NMTC exit strategies, NMTC allocation applications and LIHTC Year 15 strategies. He has published many articles on various technical issues confronting the affordable housing and community development industries, and serves as a technical editor of the Low-Income Housing Tax Credit Handbook and Novogradac’s Tax Reform Resource Guide. Mr. Pinoli received a bachelor’s degree in accounting and a master’s degree in professional accounting from Brigham Young University and is licensed in California, Oregon and Washington as a certified public accountant.
John R. DeJovine is a principal in the Cleveland office of Novogradac. He specializes in financial
statement audits, tax return preparation and final cost certifications while working with
numerous real estate investors, syndicators and developers. He has also worked extensively on
structuring, business consulting and financial modeling for transactions involving new markets
tax credits, historic tax credits and low-income housing tax credits. Additionally, Mr. DeJovine
is a Housing Credit Certified Professional and has taken the lead on several compliance service
engagements primarily focusing on tenant file compliance. Mr. DeJovine received a bachelor’s
degree in business from Ohio University, a master’s degree in accountancy from Cleveland State
University and is licensed in Ohio as a certified public accountant.
Attorney Butler Snow LLP
Ann Hered has more than 15 years’ experience in federal tax law. She has represented financial institutions, community development entities and qualified borrowers in complex transactions combining one or more of the following: federal and state new markets tax credits, investment tax credits for historic rehabilitations and renewable energy projects, bond financing (including gulf opportunity zone bonds and qualified school construction bonds, qualified zone academy bonds) and various state tax incentives. More recently, she has worked on transactions combining opportunity zones investments with historic tax credits. She obtained a LL.M. in taxation from the University of Denver, a LL.M. in trade regulation from New York University, and a J.D. from Cornell University. She is admitted to the Colorado, New York and California State Bars.
Brian Weaver counsels investors, community development entities (CDEs), nonprofit organizations and developers in all aspects of financing tax credit transactions. He has substantial experience helping clients navigate transactions that generate state and federal historic rehabilitation tax credits (HTCs), state and federal new markets tax credits (NMTCs), and state and federal renewable energy tax credits. Prior to law school, Mr. Weaver worked as a paralegal at Howrey LLP in Washington, D.C., from
2004 to 2006; as an intern for U.S. Rep. Kenny Hulshof in 2003 and as an intern at the White House in 2003.
Founder and CEO J. Jeffers & Co.
Joshua Jeffers is a private equity investor and the founder and CEO of Jeffers & Co., a socially responsible impact investment firm. Jeffers & Co. owns interests in operating companies and real property assets. The firm works closely with state and local governments to advance public/private investments in environmental sustainability, historic preservation, urban revitalization, and high quality affordable rental housing. Prior to forming Jeffers & Co. in 2011, Jeffers worked in the acquisitions department of Chicago-based Walton Street Capital. Over the last 20 years, Jeffers has participated in $2.7 billion in commercial real estate transactions. He serves on the board of directors for the Wisconsin Historical Foundation and the Wisconsin Historical Society. Jeffers holds a bachelor’s degree in finance and real estate from the University of Wisconsin-Madison, and a master’s degree in public policy from the John F. Kennedy School of Government at Harvard University.
Partner Carlisle Tax Credit Advisors
Eric Darling founded Carlisle Tax Credit Advisors in 2006 with the goal of bringing innovative structuring to tax credit transactions. Mr. Darling has nearly 30 years of experience in the tax credit syndication industry, assisting developer, owners, syndicators and investors optimize transactions that use federal and state tax credit incentives. Utilizing Mr. Darling’s extensive experience in the syndication of tax credits, Carlisle has become one of the most active syndicators of historic tax credits (HTCs) through a series of proprietary funds. Mr. Darling has brought Carlisle into transactions that monetize HTC, low-income housing tax credit (LIHTC), solar, wind and biomass tax credits, as well as the advanced manufacturing tax credit for creating manufacturing facilities for alternative energy equipment. Before founding Carlisle, Mr. Darling was a principal in Ernst & Young’s tax credit investment advisory services group, where he focused on tax-advantaged investments during his 12-year tenure. His clients included many of the largest institutional investors, syndication firms and property developers in the country. Mr. Darling holds a bachelor’s degree from the Massachusetts Institute of Technology. In addition, Mr. Darling is a frequent conference speaker on the topic of tax equity financing.
Partner Thompson Coburn LLC
Elizabeth Feldmeir is a nationally known community development and tax credit advisor. For more than a decade, she has worked directly on several billion dollars in tax credit transactions and represents lenders, investors, community development entities and developers. She is recognized for her ability to collaborate with parties in a transaction and her understanding of her clients’ businesses and their priorities. With an advanced degree in tax law, Ms. Feldmeir draws on her knowledge to provide clients with comprehensive advice on the best approaches for structuring federal and state low-income housing tax credit, new markets tax credit and historic tax credits, as well as renewable tax credit transactions. Feldmeir combines traditional financing with tax incentives in order to finance the expansion of operating businesses and the development of mixed-use real estate, charter schools, manufacturing facilities, protective shelter facilities, hotels, theatres, health care facilities, and retail and commercial developments. She has also represents clients during the acquisition, development, construction, sale and management of commercial and multifamily residential property.
Director of Business Development Octagon Finance
John Murphy is the director of business development for Octagon Finance LLC, the largest private lender in the historic tax credit (HTC) marketplace. Murphy joined the Octagon team in 2018 and is responsible for originating, structuring and closing tax credit loans nationwide. Prior to Octagon, he spent six years at a broker and syndicator of tax credit transactions, developing a subject matter expertise in HTCs. Over the past 10 years, Murphy has participated in more than $3.5 billion in transactions using tax credits. He received his bachelor’s degree from The College of New Jersey and his law degree from Seton Hall School of Law.
Vice President Heritage Consulting Group
Technical Preservation Services National Park Service
Senior Vice President Bank of America
John Panno is a senior vice president in the tax credit investment group at Bank of America Merrill Lynch. Prior to joining the bank in December 2013, Mr. Panno was a founding principal of NGP Capital, where he provided advisory services to corporations and real estate developers in structuring tax credit transactions. In addition to his experience with NGP Capital, Mr. Panno is former tax counsel of The Sherwin-Williams Company, where he was responsible for structuring historic rehabilitation and low-income housing tax credit transactions, as well as coordinating state and local tax planning and litigation. Before joining Sherwin-Williams in 1996, Mr. Panno was a tax manager for Arthur Andersen in Chicago and was assistant tax counsel for The Chicago Bridge & Iron Company. Mr. Panno is licensed to practice law in Illinois and Pennsylvania.
Senior Director of Outreach and Support
Renee Kuhlman serves as senior director of outreach and support for the National Trust for Historic Preservation and oversees their grants, awards, educational trainings, quarterly journal, as well as their state and local policy efforts. In her 22 years with the organization, Ms. Kuhlman has helped preserve the federal historic tax credit during tax reform, assisted legislators and advocates adopt, expand, and protect dozens of state historic tax credits and worked on the campaign to put in place dedicated funding for maintaining historic resources in our national parks. Additionally, she speaks nationally on a variety of topics including advocacy, written several articles, blogs and briefs on policy issues, and developed close working relationships with preservation advocates across the country. Ms. Kuhlman earned a master’s degree in historic preservation from the University of Vermont and a bachelor’s degree in history from the College of William and Mary.
Director Ryan LLC
Vice President & NMTC Business Development Officer - Southeast U.S. Bancorp Community Development Corp.
Bill Carson leads new markets tax credit (NMTC) and NMTC/historic tax credit business development for the Southeastern U.S. and U.S. Territories. He joined USBCDC in 2014 to spearhead USBCDC’s ongoing social impact metric platform and its growing CDFI investment partnerships. Mr. Carson has worked extensively in community development and environmental sustainability for nearly 30 years, including as vice president and director of sustainability for affordable housing developer McCormack Baron Salazar; as executive director of a major public-private-civic partnership that significantly improved student outcomes and school resources in St. Louis’s most underperforming public schools. He began his career in engineering and product management and holds degrees in engineering, management, and policy from Cornell and Washington Universities. He has served numerous nonprofit and advisory boards and is passionate about improving economic outcomes in distressed communities.
Congressman U.S. Representative, IL - 18th District
Congressman Darin LaHood, born and raised in Peoria, serves the constituents of the 18th District of Illinois. Sworn into the U.S. House of Representatives on Sept. 17, 2015, LaHood quickly transitioned into office after his special election win on Sept. 10. He won re-election to serve his third full-term in Congress on Nov. 3, 2020, defeating his opponent with 70% of the vote. Prior to his election to Congress, LaHood served four years in the Illinois State Senate, beginning in 2011. LaHood spent more than nine years as a State and Federal Prosecutor. From 2001-2006, he worked for the U.S. Department of Justice as an Assistant United States Attorney in Las Vegas, Nevada. LaHood has also served as an Assistant State's Attorney in Cook County and Tazewell County. From 2006 up until his election to the House of Representatives, he practiced with the Peoria law firm of Miller, Hall & Triggs. LaHood currently serves on the House Ways and Means Committee after being selected by his colleagues in January of 2018. The Ways and Means Committee is the House’s oldest committee and has jurisdiction over all taxation, trade and tariffs, and other revenue-raising measures. He serves on the Ways and Means Subcommittees on Tax Policy and Oversight. In March 2021, LaHood was appointed by House Republican Leader Kevin McCarthy to serve on the House Permanent Select Committee on Intelligence. The committee oversees the nation’s intelligence agencies including components of the Departments of Defense, Homeland Security, Justice, State, Treasury and Energy. LaHood serves on the Counterterrorism, Counterintelligence and Counterproliferation (C3) and the Intelligence Modernization and Readiness (INMAR) Subcommittees. LaHood also serves on the House Democracy Partnership. He currently co-chairs the U.S.-China working group, the U.S.-Brazil Caucus, the Digital Trade Caucus, the U.S.-Lebanon Friendship Caucus, the Congressional Bus Caucus and the Congressional Soccer Caucus. LaHood, a third generation Peorian, graduated from Spalding High School. He earned a bachelor’s degree from Loras College and holds a J.D. from The John Marshall Law School. In 2013, he was selected as an Edgar Fellow, a program run by former Governor Jim Edgar, which highlights future Illinois leaders. In 2008, LaHood was recognized in Peoria as a 40 Leaders Under Forty award winner.
Director of Historic Tax Credits Ryan
Richard Sidebottom is a Ryan Director of Historic Tax Credits. With more than 15 years of experience with the federal and state historic tax credit programs, Richard leads our work in the Southeast market. Richard has worked with clients on historic rehabilitation tax credit applications and National Register applications throughout the country, with a focus on states from Maryland to Mississippi.
Senior Manager Novogradac
Alex Aydin is a senior manager in the Cleveland office of Novogradac. She joined Novogradac in 2012 and specializes in the preparation of financial forecasts for multi-layered, complex community development projects. Her expertise includes New Markets Tax Credits (NMTC), historic tax credit, and opportunity zone transactions, many of which consist of public/private partnerships with diverse capital stacks. Ms. Aydin has consulted on and prepared financial models for more than 200 transactions, many including combining state and local grants/loans, tax increment financing, PACE, federal subsidies with various tax credit programs. She has advised clients on all aspects of NMTC and HTC compliance and provided onsite training. Her experience includes providing audit, tax, compliance consulting and various attestation services within the tax credit real estate industry. Ms. Aydin received a bachelor’s degree in accounting from Miami University.
Michael Kressig is a partner in the St. Louis office of Novogradac, where he specializes in the opportunity zones (OZ) incentive, the historic rehabilitation tax credit, the new markets tax credit and the low-income housing credit. He has more than 25 years of public accounting and business advisory experience, including extensive experience assisting developer, syndicator, community development entity and investor clients with complex financial, syndication and investment structuring, including the use of tax-incentivized financing. His consulting expertise includes financial modeling and projections, deal structuring and related services. Mr. Kressig is currently assisting qualified opportunity fund sponsors in the newly emerging area of OZ investing. His OZ expertise includes fund structuring, financial modeling and projections, developing compliance due diligence and asset management policies and procedures, and evaluating and structuring real estate and operating business portfolio investments with consideration toward OZ requirements. Mr. Kressig also works extensively with real estate partnership and compliance audits and advises clients on accounting, tax and regulatory issues. He is a frequent contributor to the Novogradac Journal of Tax Credits and a regular speaker at industry events. Prior to joining Novogradac in 2012, Mr. Kressig directed the assurance services and real estate services practice groups at Sabino & Company. Mr. Kressig also served as a senior manager with Deloitte LLP, where he specialized in the financial services industry as well as merger and acquisition consulting and due diligence. Mr. Kressig received a bachelor’s degree in business administration, majoring in accounting, from Rockhurst University. He is licensed in Missouri as a certified public accountant.
Tom Boccia is a partner in the Cleveland office of Novogradac, where he specializes in community development, including historic rehabilitation tax credit (HTC), new markets tax credit (NMTC) and low-income housing tax credit transactions. Mr. Boccia has more than 30 years of public accounting experience providing audit, tax and consulting services. He has extensive experience providing services to the real estate industry, with an emphasis in commercial and residential development projects. In addition, he has experience with U.S. Department of Housing and Urban Development auditing requirements and providing tax and accounting services to private equity funds. His experience includes working with complex financing for community development real estate developments, including using NMTCs, HTCs, public/private partnerships and other federal, state and local tax credits and incentives. Mr. Boccia also has extensive experience in preparing financial forecasts for HTC and NMTC deals as well as syndicated real estate investments. Mr. Boccia also works extensively with community development entities, tax credit equity sponsors and real estate developers. Mr. Boccia serves as the technical editor for the Novogradac Historic Rehabilitation Handbook and for the HTC content of the monthly Novogradac Journal of Tax Credits. He is a speaker at industry events, and serves as chairman of Novogradac & Company’s annual Historic Tax Credit Conference. Mr. Boccia received a bachelor’s degree in business administration with an emphasis in accounting from Bowling Green State University. He is licensed in Ohio as a certified public accountant.
Partner Husch Blackwell LLP
As a member of Husch Blackwell’s financial services industry team and the chair of Husch Blackwell’s tax credit finance & development practice group, Joseph Bredehoft has extensive experience in state and federal historic rehabilitation tax credits (HTCs) as well as state and federal new markets tax credits (NMTCs). In this capacity, Bredehoft works with developers, lenders, syndicators, community development entities, investors and other businesses in tax credit finance transactions throughout the country. Working out of St. Louis, Bredehoft uses his expertise to provide intelligent and efficient leadership in closing complex deals throughout the nation. In his practice, he handles everything from initial structuring concerns to the negotiation of business and legal issues throughout the transaction, as well as assisting clients’ post-closing issues and ongoing tax credit compliance requirements. His substantial experience includes investments involving both state and federal HTC and NMTC programs, as well as the development and redevelopment of projects ranging from office and retail properties in low-income communities to community facilities, hotels, factories and grocery stores. His thoughtful leadership enables clients to successfully accomplish their goals of maximizing both tax benefits and investment returns. Bredehoft is a sought-after and experienced attorney who frequently speaks on tax credit programs at conferences throughout the country. He obtained his bachelor’s degree from Truman State University and his juris doctor from the University of Missouri School of Law.
Partner Barnes & Thornburg LLP
Katrina Thompson represents investors, syndicators and community development entities in transactions involving low-income housing, historic, solar and new markets tax credits. She also represents clients in commercial leasing, general real estate and loan transactions. Ms. Thompson advises on transactions that frequently involve a variety of funding sources, including traditional construction and permanent loans, tax-exempt and taxable bonds, HUD- and USDA Rural Development-insured loan products, Section 8 and USDA Rental Assistance subsidies, grants and a variety of state and local loan programs. Passionate about the law, community development and the creation of affordable housing, Ms. Thompson personally believes in the work that she does. Ms. Thompson is appreciated for the ways she brings efficiency and a practical, reasonable approach to problem solving when negotiating and closing deals. A member of Barnes & Thornburg's Diversity and Inclusion Committee, Ms. Thompson is dedicated to supporting programs and initiatives that create opportunity for everyone.
Tax Credit Finance Chair Polsinelli
Shawn Whitney is dedicated to structuring low-income housing, historic rehabilitation and new markets tax credit transactions. He represents developers, investors, syndicators, lenders and community development enterprises (CDEs). Whitney’s primary practice focus is representing all aspects of a tax credit financed transaction. His diverse expertise ranges from extensive experience in all of the aforementioned tax credit programs. In the new markets tax credit (NMTC) representing CDE’s on the deployment of NMTC allocations, qualified active low-income community business, and equity investors deployment of capital. He also has a passion for affordable housing representing a lender in the financing of hundreds of millions of dollars of LIHTC construction and permanent debt for both 4% and 9% investments. He also actively represents LIHTC developers throughout the country. Finally, he has enjoyed being involved in a billion dollars of historic rehabilitation projects using federal and state historic tax credits on both the development and financing side. Many of his projects also use other incentives such as tax abatements/exemptions, and tax increment financing. As well as his focus on the development side of tax credit projects, he regularly represents federal tax credits syndicators/investors with (i) acquisition and disposition of projects subject to LIHTC land use restriction agreements; and (ii) general partner removal issues. Whitney also represents clients on the acquisition and disposition of large multifamily complexes throughout the country and is experienced with student and senior housing development.
Partner Spencer Fane LLP
Nick Anderson is chair of the Spencer Fane tax credit finance and opportunity zones team. He advises real estate developers, lenders, and investors on tax credit financing and opportunity zone matters to efficiently structure and close real estate deals, helping them take advantage of opportunities ranging from simple to extremely complex incentives and programs. He is well-versed in tax credit transactions, including historic tax credits, low-income housing tax credits, new market tax credits, opportunity zones, renewable energy tax credits and a wide variety of state tax credit programs. Often, Anderson makes clients aware of development incentive opportunities that they might not have considered otherwise, frequently layering federal and state tax credits to provide maximum financial benefits. Combining highly technical knowledge, responsiveness, and a communicative approach Anderson strives to provide the highest level of client services regardless of the size of the project. With a strong background in general corporate, federal tax, real estate, and financing legal matters, Anderson focuses on understanding the goals and objectives of business clients and applying those when pursuing applicable development incentives. His broad-based tax experience includes corporate and partnership tax planning, taxation of financial products, private equity, lease financing, public finance and tax-exempt bonds, real estate, and exempt organizations. Additionally, he assists nonprofit organizations in receiving their tax-exempt status and advising them on governance and compliance matters. All of this allows Anderson to effectively and efficiently counsel clients, understand the financial and business operation impacts, and provide high-quality legal advice to clients.
Roy Chou is a partner in the San Francisco office of Novogradac. Mr.
Chou has experience in real estate, affordable housing and community
development, including new markets tax credit (NMTC), historic
rehabilitation tax credit (HTC) and opportunity zones incentive
transactions. He has worked extensively on financial projections models
and forecasts, financial statement audits and tax return preparation.
He also advises on accounting, tax, transaction structuring, compliance
and regulatory matters. He is also a frequent speaker at the company’s NMTC and HTC conferences and preconference workshops. Mr. Chou has contributed articles to various publications, including the Novogradac Journal of Tax Credits. He received a bachelor’s
degree in business administration with concentrations in accounting and finance from California Polytechnic State University, San Luis Obispo. Mr. Chou is licensed in California as a certified public accountant.
Nick Gettings is a manager in the St. Louis office of Novogradac, where he specializes in new
markets tax credit (NMTC), historic rehabilitation tax credit (HTC) and low-income housing tax
credit (LIHTC) transactions with an emphasis in financial forecasting, transaction consulting
and cost certifications. He also has extensive experience with real estate compliance engagements
including, financial statement audits, tax return preparation, agreed-upon procedures related to
NMTC transactions and other matters. Mr. Gettings received bachelor’s and master’s degrees in
accountancy from Southern Illinois University–Edwardsville. He is licensed as a certified public
accountant in Missouri.
Matt Yunker is a manager for the Government Consulting and Valuation Advisory Services
(GoVal) group in the Cleveland office of Novogradac. Mr. Yunker has extensive experience in
market analysis and valuation, ranging from multifamily assets in the low-income housing tax
credit industry to various other asset types that leverage historic tax credits and new markets
tax credits. In addition to valuation based in the real estate industry, Mr. Yunker also has more
than five years of experience assisting on valuations of renewable energy installations such as
solar panels, wind turbines, anaerobic digesters and other renewable energy installations in
connection with financing and structuring analyses performed by various clients. Mr. Yunker
has a bachelor’s degree in family financial management from The Ohio State University.
David Graff Jr. is a principal in the Cleveland office of Novogradac. Mr. Graff works extensively
with real estate lower-tier and fund partnership audits and taxation, as well as various GAAP
and program compliance consulting engagements involving new markets tax credits, historic
rehabilitation tax credits, renewable energy tax credits, and the opportunity zones incentive.
Additionally, Mr. Graff has experience with federal and state historic cost certifications, financial
modeling, and agreed-upon procedures engagements involving safe harbor compliance and
reporting. He has also assisted with due diligence services on several affordable housing sale/
purchase transactions. He has contributed to the Novogradac Journal of Tax Credits and is a
speaker at the company’s NMTC and HTC preconference workshops. He holds a bachelor’s
degree in business administration from Ohio University and is licensed as a certified public
accountant in Ohio.
Managing Partner Novogradac
Michael Novogradac is the managing partner of Novogradac, which has been in business since 1989. He specializes in affordable housing, community development, historic preservation and renewable energy. Mr. Novogradac’s focus is in real estate taxation and accounting. He is the author of numerous real estate-related tax and accounting articles and books, including the Novogradac Opportunity Zones Handbook, the New Markets Tax Credit Handbook and the Low-Income Housing Tax Credit Handbook. A frequent speaker at tax incentive conferences and forums throughout the country, Mr. Novogradac also broadcasts a weekly podcast, Tax Credit Tuesday. As a leading industry expert, he is frequently quoted in national media, such as The Wall Street Journal, The New York Times, Politico, Bloomberg, Forbes, CNBC News, NBC News, National Public Radio and Crain’s New York Business. Mr. Novogradac is active in advocating for the inclusion of affordable housing, historic preservation, community development and renewable energy incentives in federal and state tax policy, and serves as advisor on industry and governmental affairs for the NMTC Working Group, LIHTC Working Group and the Opportunity Zones Working Group. Mr. Novogradac provides input to the U.S. Department of the Treasury, Internal Revenue Service, Community Development Financial Institutions Fund, and other federal and state agencies as well as members of Congress, including testimony before the United States House Committee on Ways and Means. Mr. Novogradac also serves on the executive committee of the Housing Advisory Group and the boards of directors of the Affordable Housing Tax Credit Coalition, the National Housing Conference, the NMTC Coalition and Historic Tax Credit Coalition. In 2016, Mr. Novogradac was inducted into the Affordable Housing Hall of Fame. He also received The Affordable Housing Visionary Award from The NHP Foundation in 2018, in recognition of his contributions to the affordable housing community and in 2020 was honored as one of the top 25 OZ Influencers through Opportunity Zone Magazine. Mr. Novogradac graduated from the University of California, Los Angeles, with a bachelor’s degree in economics. He received an MBA from the University of California, Berkeley. He is licensed in California, Oregon, Maryland and Texas as a certified public accountant. You can follow Mr. Novogradac on twitter @novogradac and on his blog at www.novoco.com/blog or listen to his weekly podcast at www.novoco.com/podcast.
President Heritage Consulting Group
Cindy Hamilton joined Heritage Consulting Group in 2004 and heads the firm’s Philadelphia office. In this capacity, Ms. Hamilton develops strategies for owners to maximize rehabilitation incentives and she represents clients in negotiations through all aspects of the historic tax credit (HTC) process. With 25 years of experience in the industry, Ms. Hamilton has a comprehensive understanding of the regulatory process and is adept at identifying creative solutions to achieve favorable outcomes for clients. Before joining Heritage, Ms. Hamilton worked as a Mid-Atlantic regional historic consultant, listing dozens of buildings in the National Register and managing hundreds of historic tax credit projects. With a background in architectural conservations, she developed specialties in historic building technologies and architectural finishes. Ms. Hamilton holds a bachelor’s degree in environmental design and planning from the State University of New York at Buffalo and a master’s degree in science in historic preservation from the University of Pennsylvania. Ms. Hamilton has also completed advanced coursework in architectural conservation at the Smithsonian Center for Materials Research and Education.
President Restoration St Louis
Amrit Gill completed his undergraduate studies in history and archaeology while attending St. Stephen’s College in Delhi, India. In 1988, he came to Washington University in St. Louis to pursue a master’s degree. During his studies, Gill realized the convergence of two passions: his love of historic and architecturally significant properties and his mathematical analysis skills. It was during this time that he met Amy Harris who was to become his wife and business partner. During his career, Gill has earned a reputation as a vanguard of urban renewal while compiling an impressive roster of redevelopment projects throughout metropolitan St. Louis, Missouri, Davenport and Sioux City, Iowa.
Brian D. Hern
Attorney Riemer | Braunstein LLP
Brian Hern’s practice focuses on representing financial institutions, developers, and other entities in transactions involving state and federal tax credits and other tax incentives. Brian also has experience advising buyers, sellers, and investors on tax aspects of mergers, acquisitions and joint ventures, and advising nonprofit corporations on governance and tax exemption matters.
In the tax credit and incentive space, Brian has represented investors, lenders, community development entities (CDEs), and developers in dozens of new markets tax credit transactions, including transactions twinned with other economic incentives. He also has expertise in historic rehabilitation tax credits (HTCs), having closed several transactions utilizing federal HTCs, as well as Virginia, Massachusetts, and Ohio HTCs, among others. He has assisted clients in structuring transactions to facilitate the use of low-income housing tax credits, renewable energy tax credits, and opportunity zone incentives.
Brian also has advised public companies, private equity firms, hedge funds, hospital systems, and strategic investors on partnership tax issues, executive compensation matters and the tax aspects of real estate investments (including the use of REITs), taxable stock and asset sales and purchases, and tax-free reorganizations. Brian has an active pro bono practice, having assisted several entities with obtaining 501(c)(3) status with the IRS.
Nicholas James Irmen
Attorney Jones Walker LLP
Nick Irmen is a transactional tax attorney at Jones Walker LLP whose practice involves representation of equity investors, syndication funds and developers in transactions involving federal and state historic tax credits, renewable energy tax credits and low-income housing tax credits. Many of the transactions Nick has worked on involve the use of “twinned” tax credit structures, including the use of lease-passthrough and leveraged equity structures. Nick’s knowledge of the tax laws governing these incentives gives him an informed perspective in helping clients maximize their return while mitigating potential tax and structuring risks.
Amanda R. Engel
Attorney Stinson LLP
Amanda has extensive experience with historic rehabilitation and new markets tax credits (NMTC), as well as community development and redevelopment financing, renewable energy tax credits, and impact lending and investing. She works with investors, lenders, community development entities, developers, and government agencies to develop innovative and practical solutions for structuring and closing transactions. Additionally, Amanda regularly assists nonprofit organizations with participation in tax credit transactions, including advising them in connection with their formation and application for tax-exempt status.
Along with her federal tax credit acumen, Amanda is deeply familiar with a multitude of state tax credit programs, having advised clients in structuring and closing transactions involving over 25 state historic and redevelopment tax programs, as well as multiple state new markets tax credit and rural jobs programs.
Director of Acquisitions and Partner Foss & Company
Mr. Brubaker is the Director of Acquisitions for Foss & Company. He joined Foss & Company in 2005 and became a shareholder in 2012. He oversees the Acquisitions team and is a member of the Foss Investment Committee. In addition, he is the lead originator for Foss’ state credit funds in Virginia, Ohio, North Carolina, and South Carolina and in the past sixteen years he has sourced over $1.5 billion in tax credits. He has a series 7 and 63 securities registration and works out of the Charlotte, N.C. office of Foss & Company.
Acquisitions Manager NTCIC
As an Acquisitions Manager, Kathleen is responsible for identifying, structuring and preliminary underwriting prospective federal/state HTC and NMTC investments. She also manages the closing process for Historic Tax Credit and New Markets Tax Credit investments. Kathleen has been with NTCIC for 11 years, originally joining the team as an Asset Manager. Prior to this, she served as a Real Estate Development Manager for a financial advisory firm. In this role, Kathleen managed the commercial and residential real estate portfolio and collaborated with urban planners, researchers, builders and other professionals during the development stages of mixed-use real estate developments in Texas and Louisiana. She holds an MBA from the University of Texas, McCombs School of Business, focused on Real Estate Finance.
Jonathan is an experienced real estate professional with over 16 years in the financial services industry. In 2013, he joined PNC’s Tax Credit Investment Group where he has focused on structuring and placing Federal and State historic tax credit equity nationwide. He has experience navigating complex capital arrangements in all real estate asset types including multifamily, office and hospitality.
Prior to 2013, he served as an Assistant Vice President within PNC’s Asset Resolution Team for two years. There he was responsible for managing a book of distressed real estate assets and developing viable turnaround solutions. In addition, Jon spent over four years working in various capacities such as underwriting and commercial lending.
Jon is a graduate of Michigan State University’s Broad College of Business, with a concentration in Finance.
Principal Confluence Government Relations
Patrick Robertson has spent nearly two decades in Washington and advises executive teams, boards of directors and senior decision-makers on public policy issues that pose opportunities and challenges to their organizations' enterprise values. Mr. Robertson’s expertise is in the fields of tax, energy, telecommunications, trade and transportation. During his career, Mr. Robertson successfully represented a range of clients including Fortune 50 companies, small associations, a territorial government, and others. He coordinates a 75-member trade association, handling all aspects of its operation and leads its lobbying strategy. Mr. Robertson’s successes include reviving a preservation tax credit after it was eliminated early in the tax reform process of 2017. In addition, he has successfully navigated other legislative challenges like the proposed regulation of an industry and government attacks on specific products or business lines. Mr. Robertson spent 10 years as a managing director at FTI Consulting and as a partner at C2 GROUP, highly regarded bipartisan government relations and lobbying firms. In 2019, he founded Confluence Government Relations to continue that work. Prior to joining C2 GROUP, Mr. Robertson served on the staff of Sen. Jay Rockefeller (D-W.Va.) for nine years, the last five as deputy to the chief of staff. He also served as campaign manager for Sen. Rockefeller’s 2008 re-election campaign. Mr. Robertson is a licensed attorney and a graduate of American University’s Washington College of Law. He received his bachelor’s degree from the University of Pittsburgh.