Pamela Swanson

My focus

I help clients structure and negotiate transactions that qualify for federal LIHTCs and other tax benefits to help finance the development of affordable housing for certain targeted populations such as the elderly, veterans, and working families across the country. These complex transactions typically involve multiple layers of public and private financing, including HUD financing, HOME loans, and tax-exempt bonds. While my focus is on the low-income housing tax credit, I also have experience closing tax credit finance transactions involving historic rehabilitation tax credits and solar energy credits.

Looking ahead

Affordable housing will continue to be a priority for state and local governments, and there is great opportunity in the expansion of public and private funding partnerships to develop and revitalize communities across the country. New questions of interpretation will continue to arise with tax reform, and IRS and state agency notices. I look forward to helping our clients navigate these changes and take advantage of new opportunities to meet the increasing demand for tax incentive financing.

Insights

Presentations

• “Using tax-exempt bonds with housing tax credits,” IPED's Learn the Basics: Housing Tax Credits 101, Boston, MA, March 22, 2024
• “Part I— Laying the Groundwork: Sophisticated Tax, Legal and Accounting Issues in Year 15,” IPED's Tax Credit Property Dispositions, Los Angeles, CA, February 29, 2024
• “Part II— How It Plays Out: Sophisticated Tax, Legal and Accounting Issues in Year 15,” IPED's Tax Credit Property Dispositions, Los Angeles, CA, February 29, 2024
• “Structuring General and Limited P3-4 Partner Transfers and Secondary Market Sales,” IPED's Tax Credit Property Dispositions, Los Angeles, CA, February 29, 2024
• “Using Tax-Exempt Bonds with Housing Tax Credits,” IPED’s Learn the Basics: Housing Tax Credits 101, Boston, MA, March 24, 2023
• “Using tax-exempt bonds with housing tax credits,” IPED’s Learn the Basics: Housing Tax Credits 101, Boston, MA, March 25, 2022
• “Basics of tax-exempt bonds and the current state of the 4% tax credit market”, Webinar, March 3, 2021