S. Shawn Whitney

S. Shawn Whitney Tax Credit Attorney Polsinelli Law Firm
Tax Credit Finance Chair
Organization Profile
Professional Biography

As leader of Polsinelli’s tax credit financing group, Shawn Whitney is dedicated to structuring and financing low-income housing, historic rehabilitation and new markets tax credit transactions.

Utilizing his unique experience structuring tax credit transactions, he leads a team that represents developers, investors, syndicators, lenders and Community Development Enterprises (CDEs) in all aspects of tax credit transactions. In 2023, the team closed over 68 tax credit transactions totaling over $600 million in tax credit equity.

New Markets Tax Credits

Shawn and his team regularly represent CDEs on the deployment of New Markets Tax Credit (NMTCs) allocations. He also represents Qualified Active Low Income Community Business that have received NMTCs awards. Understanding the impact NMTCs projects can have on a community, Shawn works closely with lenders to create and implement NMTCs lending platforms.

Low Income Housing Tax Credits

Shawn has a passion for affordable housing, representing lenders in the financing of hundreds of millions of dollars annually of LIHTC construction and permanent debt for both 4% and 9% deals. His work with a mid-western banking institution has helped the client grow from its first affordable housing loan to now representing it on nearly a billion dollars annually in annual 4% and 9% financing transactions. In addition to his significant lender representation, Shawn actively represents developers throughout the country on affordable housing projects utilizing 4% and 9% LIHTC, HOME funds, ARPA and various municipal and state grants.

Historic Tax Credits

Finally, Shawn is involved in billions of dollars of historic rehabilitation projects nationwide utilizing federal and state historic tax credits. His historic rehabilitation experience includes the representation of historic tax credit bridge lenders, syndicators and developers. Many of his projects also utilize other incentives such as tax abatements/exemptions and tax increment financing.

Shawn also represents developers in the development of large scale multifamily, continuum of care facilities and hospitality projects by guiding not only real estate related issues, but also equity offerings and joint venture matters.

With over 20 years of industry experience, Shawn has developed deep relationships within the tax credit financing industry and is a regular speaker at both regional and national conferences.

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