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Ronald R. Sylvester

Associate

Ron represents tax credit investors and syndicators in various tax-credit financed transactions. His experience includes representing clients on transactions financed through Low-Income Housing Tax Credits, Historic Rehabilitation Tax Credits, Energy Tax Credits, and State Tax Credits.

Ron is a member of the firm’s corporate group. He has extensive experience in drafting and negotiating equity documents for clients investing in multimillion-dollar affordable housing, historic rehabilitation, and renewable energy tax credits, and negotiating multimillion-dollar commercial loan and bond documents. These clients include direct investors, equity funds, and tax credit syndicators. He also has significant experience in exit and portfolio-transfer transactions. Ron’s representation utilizes his tax-specific background and education, and emphasizes the federal and state tax implications of tax-credit financed transactions. It also requires him review all due diligence related to these tax-credit investment, and draft and issue tax opinions.
Publication
  • “R.J. Reynolds Tobacco Co. v. FDA: The D.C. Circuit Tells the FDA to Butt Out, Causing the Graphic Image Requirement of the Family Smoking Prevention and Tobacco Control Act to Go Up in Smoke,” 46 Creighton Law Review 777, 2013 (author)

  • Drafting and reviewing equity documents for affordable housing multi-million dollar affordable housing investments.
  • Reviewing multimillion-dollar commercial loan and bond documents.
  • Preparing and filing investors’ compliance documents with various federal and state government agencies.
  • Drafting tax opinions.
  • Reviewing affordable housing developers’ submissions to state tax credit agencies.
  • Drafting opinion letters and warranty deeds for state tax credit agencies.
  • Technical terminations in upper-tier and lower-tier affordable housing partnerships.
  • Tax and accounting issues related to option contracts.
  • State Tax Credit compliance and accounting.
  • The impact of the Fair Housing Act and the Olmstead decision on state credit agencies’ credit allocations.
  • Recent changes to IRS Circular 230.