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Jeffrey D. Gaulin (Jeff)


(T) +1.617.449.6932
(F) +1.617.449.6999


  • Boston College (J.D. cum laude 2002; B.S. in Finance and Economics cum laude 1999)

Bar Admissions

  • Massachusetts


  • Law Clerk to Justice Linda Dalianis, New Hampshire Supreme Court (2002-2003)

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.

Honors & Distinctions

  • 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)
Jeffrey Gaulin Jeff