Editorial Board

Publisher

Michael J. Novogradac, CPA

Editorial Director

Alex Ruiz

Technical Editors

Michael G. Morrison, CPA
James R. Kroger, CPA
Owen P. Gray, CPA
Thomas Boccia, CPA
Daniel J. Smith, CPA

Senior Editor

Brad Stanhope

Assignment Editor

Teresa Garcia

Senior Writer

Mark O’Meara

Content Management Specialist

Elizabeth Orfin

Contributing Writers

Jana Cohen Barbe
Roy Chou 
Rebecca Darling
Dat Ksor 
Bill Macrostie
Forrest Milder
Robert E. Richards
Ryan Rieger
John M. Tess
Jason Watkins
Tim Zhang

Cartographer

David R. Grubman

Production

Alexandra Louie
Jesse Barredo
James Matuszak

Information

Address all correspondence and
editorial submissions to:
Alex Ruiz / 925.949.4243

Address inquiries regarding
advertising opportunities to:
Christianna Cohen / 925.949.4216

Editorial material in this publication is for informational purposes only and should not be construed otherwise.

Advice and interpretation regarding the low-income housing tax credit or any other material covered in this publication can only be obtained from your tax advisor.

© Novogradac & Company LLP
2018 All rights reserved.
ISSN 2152-646X

Reproduction of this publication in whole or in part in any form without written permission from the publisher is prohibited by law.

Advisory Board

Low-Income Housing Tax Credits

Bud Clarke
Boston Financial Investment Management
Tom Dixon
Boston Capital
Rick Edson
Housing Capital Advisors Inc.
Richard Gerwitz
Citi Community Capital
Rochelle Lento
Dykema Gossett PLLC
John Lisella
U.S. Bancorp Community Dev. Corp.
Phillip Melton
Bellwether Enterprise
Thomas Morton
Pillsbury Winthrop Shaw Pittman LLP
Mary Tingerthal
Minnesota Housing Finance Agency
Rob Wasserman
U.S. Bancorp Community Dev. Corp.

Property Compliance

Michael Kotin
Kay Kay Realty
Kerry Menchin
ConAm Management Corporation
Michael Snowdon
Highridge Costa Housing Partners
Gianna Solari Richards
Solari Enterprises Inc.
Kimberly Taylor
Housing Development Center

Housing and Urban Development

Flynann Janisse
Rainbow Housing
Ray Landry
Davis-Penn Mortgage Co.
Denise Muha
National Leased Housing Association
Monica Sussman
Nixon Peabody LLP

New Markets Tax Credits

Frank Altman
Community Reinvestment Fund
Merrill Hoopengardner
Advantage Capital
Scott Lindquist
SNR Denton
Matthew Philpott
U.S. Bancorp Community Dev. Corp.
Ruth Sparrow
Futures Unlimited Law PC

Historic Tax Credits

Jerry Breed
Bryan Cave LLP
Jason Korb
Capstone Communities
Bill MacRostie
MacRostie Historic Advisors LLC
John Leith-Tetrault
National Trust Comm. Investment Corp.
John Tess
Heritage Consulting Group

Renewable Energy Tax Credits

Bill Bush
Borrego Solar
Ben Cook
SolarCity Corporation
Jim Howard
Dudley Ventures
Forrest Milder
Nixon Peabody LLP