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
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
- Boston College (J.D. cum laude 2002; B.S. in Finance and Economics cum laude 1999)
- Massachusetts
The Best Lawyers in America — recognized as a leading lawyer in real estate (2018-2019)
The Legal 500 US — recognized as a leading lawyer in real estate (2014)
- Law Clerk to Justice Linda Dalianis, New Hampshire Supreme Court (2002-2003)