Jeffrey D.Gaulin (Jeff)

Partner

Boston + 1.617.449.6932

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Jeff Gaulin has extensive experience in structuring transactions involving the historic rehabilitation tax credit, the new markets tax credit, and state tax credits. For more than 13 years he has represented major institutional investors, developers, community development entities (CDEs), and nonprofit organizations in projects that utilize a combination of various tax credits and other financing sources including mixed-use real estate developments, hotels, commercial real estate projects, and renewable energy facilities. He also has significant experience in corporate and partnership tax law.

Jeff's practice has recently evolved to include advising clients with the Opportunity Zone program. He has advised investors, developers, and fund sponsors with investment structures, technical issues, and the evolution of IRS and other regulatory guidance.

Prior to joining Jones Day, Jeff represented the investors, CDEs, borrowers, and developers in well over 100 tax credit transactions including a significant number of state and federal combined historic and new markets tax credit transactions.

Jeff speaks frequently on issues related to the new markets and historic tax credit programs as well as various other incentive programs and has contributed to industry publications on tax credit topics.

Experience

  • Capital One finances public library in East Las Vegas, NevadaJones Day represented Capital One Bank, N.A. in connection with the financing of a public library in East Las Vegas, Nevada.
  • Capital One provides financing for acquisition of forest in Washington stateJones Day represented Capital One Bank, N.A. in connection with the financing of the acquisition of a forest in Washington state, and preservation and harvesting activities in relation thereto.
  • East West Bank provides financing for rehabilitation of historic building in Dallas, TexasJones Day represented East West Bank in connection with its financing of the rehabilitation of a historic building in Dallas, Texas.
  • Capital One finances construction of charter school in New Orleans, structured in part to generate new markets tax creditsJones Day represented Capital One Bank, N.A., in connection with the financing of the construction of a charter school in New Orleans, Louisiana.
  • Capital One finances mental health care facility in Connecticut, in part by new markets tax creditsJones Day represented Capital One, N.A. in connection with its financing of an administrative building for a mental health care facility in New Haven, Connecticut, structured in part by new markets tax credits.
  • East West Bancorp invests in rehabilitation of historic thread mill into commercial and residential complex in Stonington, ConnecticutJones Day represented East West Bancorp, Inc., in connection with its investment in the rehabilitation of an historic thread mill into a commercial and residential complex in Stonington, Connecticut.
  • Capital One finances Tarrant Area Food Bank's construction of new administrative building in Fort Worth, Texas, generates new markets tax credits, and invests in two community development entitiesJones Day represented Capital One Bank, N.A., as investor and lender, in the financing of the Tarrant Area Food Bank's construction of a new 29,000-square-foot administrative building in Fort Worth, Texas, generating new markets tax credits.
  • East West Bancorp invests in rehabilitation of historic building in Portland, Oregon, undertaken by affiliates of Pacific Northwest College of ArtJones Day represented East West Bancorp Inc. in connection with its investment in the rehabilitation of the historic building located at 511 NW Broadway, in Portland, Oregon, undertaken by affiliates of Pacific Northwest College of Art (PNCA).
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    May 2021 Alerts

    Tax Credit Programs Lay the Foundation for Biden Infrastructure Initiative

    February 2021 Newsletters

    Final Section 45Q Regulations Make Carbon Capture Deals Easier

    February 2021 Newsletters

    The Climate Report - First Quarter 2021

    September 2020 Podcasts

    JONES DAY TALKS®: Tax Credits: The Original ESG Investment?

    April 2020 White Paper

    Underutilized Sources of Public Capital for the Clean Energy Sector

    October 2018 Alerts

    Treasury Issues Guidance Clarifying Aspects of Opportunity Zone Program

    August 2018 Commentaries

    Incentives for Qualified Opportunity Zone Investments: Check Your Locations

    June 2014 External Publications

    Historic Tax Credit Transactions in the Wake of Revenue Procedure 2014-12, Real Estate Issues

    Speaking Engagements

    • May 2015
      "Case Study - State Transaction", 14th Annual New Markets Tax Credit Summit, Cohn Reznick
    • October 17, 2012
      Novogradac & Company New Markets Tax Credit Conference - Life Cycle of an NMTC Transaction
    • January 25-27, 2012
      Novogradac & Company New Markets Tax Credit Conference - Securing NMTC Financing
    • September 21, 2009
      Finding Multifamily Housing Financing Opportunities During (and After) the Credit Crunch - New Approaches to Using New Markets Tax Credits and Historic Credits to Bridge the Gap
    • June 11, 2009
      8th Annual New Markets Tax Credit Conference, Exit Strategies: Steps to a Successful Conclusion
    • October 23, 2008
      Negotiating Terms - Finding Common Ground, panelist, New Markets Tax Credit Investors Conference
    • October 2007
      NMTC Panel - Leveraged Lender Considerations - New Markets Tax Credit Investors Conference
    • September 2007
      Historic Tax Credits Basics Panel Conference
    • June 2007
      NMTCs and State Tax Credits
    • October 2006
      NMTC Basics Panel Conference
    • January 2006
      NMTC Basics Panel Conference
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