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Home/ People/ Daniel S. Leddy

Daniel S. Leddy

Partner

Tax Credits
Omaha P: 402.661.8604 F: 402.346.1148

As a member of the firm’s tax credits practice group, Dan assists a variety of clients, including corporate investors, national syndicators, private equity funds and upper-tier investors.

  • J.D., University of Nebraska College of Law, with Distinction; Executive Editor, Nebraska Law Review
  • B.A., University of Nebraska at Omaha, magna cum laude
  • Nebraska
  • Kansas (inactive)

Dan assists clients on matters related to their utilization of various tax credits programs, including low-income housing tax credits, historic rehabilitation tax credits and other related federal and state financing programs. His practice primarily involves the application of partnership and LLC law, as well as general federal and state tax law.

Additionally, Dan has experience with 501(c)(3) matters and tax-exempt bond-financing. He has participated in transactions securing financing for low-income, multi-family housing projects all over the country, drafting and reviewing documents in deals involving equity investments in excess of $20 million.

  • Drafting and negotiating equity documents for tax credit financed real estate project investments throughout the United States.
  • Reviewing and negotiating terms of commercial loan and bond documents for transactions with complex financing structures involving federal and state housing and historic rehabilitation tax credits, HUD financing, property tax abatement and exemptions.
  • Researching and compiling information related to state housing and historic tax credits in different states.
  • Representation of clients’ tax credit asset management divisions in connection with various post-closing matters, including dispositions of project partnership interests, refinancing and restructuring of project loans and sales of tax credit properties.
  • Drafting and negotiating equity documents and reviewing related diligence for low income tax credit financed projects developed by Native American tribes and located on tribal land.
  • Researching and summarizing real estate transfer tax laws to equity interest transfers in jurisdictions around the country for various clients.
  • Representation of large institutional client in connection with its upper-tier investment in several low-income housing tax credit projects.
  • Researching and compiling information regarding collection licensing requirements related to billing and servicing activities in various states.

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Selected to The Best Lawyers in America® "Ones to Watch" in Tax Law, 2021-2024

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