Preston Olsen

Preston Olsen

Ballard Spahr LLP

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Prepayment of tax-exempt bonds in connection with the sale of a multifamily housing project

In the last few years, we have seen an increase in the number of multifamily housing projects being sold at the completion of the 15-year low-income housing tax credit compliance period. Strong rental demand in many areas of...more

2/17/2015 - LIHTC Multi-Family Development Real Estate Development Real Estate Investments Tax-Exempt Bonds

Draw down bonds and date of issuance: questions remain with IRS guidance

For many years multifamily housing apartment projects could be financed with tax-exempt drawn-down bonds and loans with all of the bonds issued pursuant to a draw-down loan being treated as part of a single issue. The date of...more

8/28/2014 - Arbitrage Bonds Build America Investment Initiative Draw-Down Loan IRS Multi-Family Development Municipal Bonds Tax-Exempt Bonds

Tax-Exempt Bond Financing for Manufactured Home Communities

Did you know that an estimated 20 million people in the United States live in mobile home or manufactured home communities? These communities make up a significant component of the nation’s affordable housing stock....more

6/19/2014 - Affordable Housing Bond Financing Mobile Homes Non-Profits Tax-Exempt Bonds

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