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Judd W. Larson

Partner

Judd represents banks, investment funds, community development entities, and private equity in a range of complex commercial transactions through the use of new markets tax credits, investment tax credits, historic tax credits and opportunity zones.

Judd regularly represents community development entities in New Markets Tax Credit financing transactions throughout the country. At the project level, he has represented qualified active low-income community businesses in the development of, for example, technology hubs, libraries, public schools, medical facilities, and manufacturing plants (including a first in the country redevelopment in Cincinnati, Ohio utilizing 14 distinct financing sources). With respect to solar transactions, Judd’s practice primarily focuses on upper tier, investor representation, including the creation of multiple upper tier investment fund vehicles consisting of various banking entity partners that deploy capital into alternative energy (solar) projects throughout the United States.

Presentations

  • "Opportunity Zones Basics Workshop," Novogradac Spring Opportunity Zones Conference, April 21, 2022 (Speaker and workshop presenter)
  • "Social Impact and the NMTC," Novogradac 2023 Fall New Markets Tax Credit Conference, October 26, 2023 (Speaker)

Tax Credit Transactions
  • Represented a governmental entity utilizing new market tax credits, low income housing tax credits, bond and public financing in the development of multiple senior living complexes and accompanying medical facilities.
  • Represented community development entity utilizing new market tax credits along with private and international financing to develop an advanced car manufacturing facility.
  • Represented a qualified active low-income business in the unwind of a new markets tax structure that financed the development of a tech incubator.
Financing Transactions
  • Represented a national bank in loan extension, loan modification, and early pay-off.
  • Represented a mutual fund in the drafting of the tax matters area of the Prospectus.
Merger, Acquisition and Restructure
  • Represented a private business in the restructuring and merging of several entities into a tax friendly corporate structure.
Non-Profit Representation
  • Represented a non-profit hospital in creating support organizations to invest in and develop medical technologies.

Selected to The Best Lawyers in America® "Ones to Watch" in Tax Law, 2023-2024