Jill H. Goldstein

(402) 231-8749
(402) 346-1148 Fax

Ms. Goldstein represents participants in the affordable housing and historic tax credit industry. A significant portion of her practice involves representing tax credit investors and syndicators on equity and tax aspects of lower-tier investment with a focus on combo structures twinning HTC credits with LIHTC or NMTC credits, including, most recently, a large lease pass-through transaction structured in accordance with the new IRS HTC Safe Harbor (Rev. Proc. 2014-12). In this capacity, Ms. Goldstein assists clients with structuring strategies and key document negotiation in connection with LIHTC and HTC transactions. She also has significant experience advising investors on the real estate and debt financing aspects of these investments.

In addition, Ms. Goldstein's practice includes advising tax credit investors on various workout, syndication and asset management issues, including assistance with LIHTC and HTC exit strategies. She has spoken on exit strategies at various LIHTC industry conferences and also has experience representing HTC and LIHTC tax credit developers on pre-development matters, preparation of tax credit applications, issuance of local counsel opinions, easements, condominium documents, zoning, management, title, survey, construction contracts and debt financing. Ms. Goldstein is an active participant in the Historic Tax Credit Coalition, in which Kutak Rock is a member.

Representative Experience:

  • Represent investor in HTC/LIHTC investment in rehabilitation of a historic landmark in downtown St. Louis, built in 1909, in one of the first lease pass-through closings in the U.S. structured under the new IRS HTC Safe Harbor (Rev. Proc 2014-12). The transaction also involved Missouri AHAP and State Historic Credits.
  • Represent developer on Kiel Opera House Redevelopment Project in St. Louis utilizing lease pass-through structure with Federal HTC, NMTC, Missouri State HTC and Brownfield credits.
  • Represented investor on several HTC investments in hotel redevelopments in New Orleans, Louisiana and St. Louis, Missouri.
  • Represented investor on LIHTC and state credit investment in large public housing project in Boston, Massachusetts.
  • Represent investor on HTC/LIHTC combo project providing housing for senior order of nuns in O’Fallon, Missouri.
  • Represent investor on HTC/LIHTC combo redevelopment of housing project in Harlem.
  • Counsel to investor on complex housing project for homeless disabled seniors in Utah.
  • Counsel to investor on HTC/LIHTC combo project involving renovation of former courthouse building into residential lofts in Kansas City, Missouri.