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Melissa J. Araiza


Melissa is a corporate tax credits associate in the firm's Omaha office. She works with large institutional investors and equity funds to procure, develop and finance multimillion-dollar affordable housing projects throughout the nation in both lower-tier transactions and upper-tier syndications. Her work includes drafting and negotiating equity documents, such as partnership agreements and tax opinions, and reviewing due diligence related to tax credits investments, including commercial loan documents, bond documents, and rental assistance agreements. She assists her clients in utilizing Federal and State Low-Income Housing Tax Credits, and Historic Rehabilitation, Renewable Energy, and Solar tax credits.  She also has experience in exit and portfolio-transfer transactions.


"Once Mentally Ill, Always So? Maybe Yes. Maybe No: Addressing the 18 U.S.C. § 922(g)(4) Circuit Split and Lifetime Gun Bans for the (Formerly) Mentally Ill," 100 Neb. L. Rev. (2021).

Representative Experience

  • Drafting and reviewing equity documents for multi-million dollar affordable housing investments.
  • Reviewing commercial loan and bond documents.
  • Preparing and filing investors’ compliance documents with various federal and state government agencies.
  • Drafting tax opinions and partnership agreements.
  • Reviewing affordable housing developers’ submissions to state tax credit agencies.
  • Coordinating technical terminations in upper-tier and lower-tier affordable housing partnerships.