Nick Irmen* is special counsel in the Tax Practice Group. He focuses on tax credit finance with a particular concentration on new markets tax credit and historic rehabilitation tax credit transactions.
Nick's experience includes representation of investors, developers, community development entities (CDEs), syndication funds, and lenders in transactions utilizing the federal new markets tax credit, historic rehabilitation tax credit, low-income housing tax credit, and various state tax credits. Several of Nick's transactions have involved "twinned" tax credit structures, including lease pass-through and leveraged equity structures. Nick's technical knowledge of the tax code gives him a unique perspective when advising clients on the often complicated tax issues associated with structuring and closing tax credit transactions in a manner that allows clients to maximize the benefits associated with these investments while minimizing tax risk.
Nick also has experience working with participants utilizing the federal opportunity zone incentive, as well as various other tax-advantaged investment vehicles.
*Nick is not admitted in Louisiana or practicing in Louisiana, and will not be handling Louisiana tax matters.
