Perspectives on Real Estate
The Federal Low-Income Housing Tax Credit Program: 25 Years of Public-Private Partnerships
Kimberly C. Moore
Ms. Moore is a special counsel in the law firm's Tax practice and Affordable Housing & Community Development group. Ms. Moore advises clients on negotiating and structuring complex investments in real estate ventures, with concentration on ventures that qualify for federal low-income housing tax credit, state and federal rehabilitation tax credit, and/or related state and federal subsidies. She handles all facets of the complex financing and development matters that arise out of the creation of affordable housing, and has extensive experience in equity and debt financing, including subsidized and conventional financing. Ms. Moore represents investors in connection with private equity investments and private equity fund formation, including both guaranteed and non-guaranteed funds and single investor and multi-investor funds. Ms. Moore has substantial experience with all major federal and state housing programs and in partnership and real estate taxation. Ms. Moore regularly provides legal advice on transactions that involve for-profit and nonprofit participants, government agencies and housing authorities, and has closed numerous mixed-finance transactions and transactions involving HUD. In recent years Ms. Moore has developed a practice that focuses on distressed real estate and troubled assets. She regularly advises clients on workout and refinancing matters, including loan modification and forbearance issues, transfers of partnership interests and admission of new partners, dispute resolution, pre-litigation strategy and disposition of partnership interests.
American Bar Association Forum on Affordable Housing and Community Development Law