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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 represents banks, syndication funds, investment funds, community development entities, borrowers, developers, sponsors, non-profit entities, leverage lenders, and private equity in a range of complex commercial transactions through the use of new markets tax credits, investment tax credits, opportunity zones, state new markets tax credits and other tax-incentivized financings. His representations span coast to coast. His work in the new markets tax credit space has earned him the designation of Best Lawyers in America: Ones to Watch for three consecutive years, and he regularly speaks at conferences in the new markets industry. His substantial experience includes investments involving both state and federal NMTC programs, as well as the development of projects ranging from commercial properties to community facilities, factories and mixed-use properties in low-income communities. On the energy front, Judd also represents banks, syndication funds and private business in transaction that span the United States that result in his clients obtaining investment and production tax credits along with other benefits such as cash flow and depreciation allocations.  

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, 2023-2025