Editorial and Advisory Board

Editorial Board


Michael J. Novogradac, CPA

Editorial Director

Alex Ruiz

Technical Editors

Thomas Boccia, CPA
James R. Kroger, CPA
Diana Letsinger, CPA
Matt Meeker, CPA
John Sciarretti, CPA
Stacey Stewart, CPA

Senior Editor

Brad Stanhope

Senior Marketing Manager

Teresa Garcia

Copy Editor

Mark O’Meara

Staff Writer

Caroline Gallegos


David R. Grubman

Creative Director

Alexandra Louie

Senior Graphic Designer

James Matuszak


Address all correspondence and
editorial submissions to:
Alex Ruiz
[email protected]

Address inquiries regarding
advertising inquiries to:
Christianna Cohen
[email protected]

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
2020 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

Opportunity Zones

Kristin DeKuiper
Holland Knight
Glenn A. Graff
Applegate and Thorne-Thomsen
Steven F. Mount
Squire Patton Boggs
Mary Tingerthal​
National Housing Trust 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
Alisa Kennedy​
Rochelle Lento
Dykema Gossett PLLC
John Lisella
U.S. Bancorp Community Dev. Corp.
Phillip Melton
Bellwether Enterprise
Thomas Morton
Pillsbury Winthrop Shaw Pittman LLP
Rob Wasserman
U.S. Bancorp Community Dev. Corp.

Property Compliance

Michael Kotin
Kay Kay Realty
Kerry Menchin
ConAm Management Corporation
Gianna Richards
Solari Enterprises Inc.

Housing and Urban Development

Victor Cirilo
Newark, N.J., Housing Authority
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
National Trust Community Investment Corp.
Scott Lindquist
Tracey Gunn Lowell​
U.S. Bancorp Community Dev. Corp.
Ruth Sparrow
Futures Unlimited Law PC
Elaine DiPietro
Blooming Ventures LLC

Historic Tax Credits

Jerry Breed
Miles and Stockbridge
John Leith-Tetrault
National Trust Comm. Investment Corp.
Bill MacRostie
MacRostie Historic Advisors LLC
John Tess
Heritage Consulting Group

Renewable Energy Tax Credits

Jim Howard
Dudley Ventures
Forrest Milder
Nixon Peabody LLP