David Graff Jr. is a partner in the Cleveland office of Novogradac. Graff works extensively with real estate lower-tier and fund partnership audits and taxation, as well as various GAAP and program compliance consulting engagements involving new markets tax credits (NMTCs), historic tax credit (HTCs), renewable energy tax credits (RETCs) and the opportunity zones (OZ) incentive. Additionally, Graff has experience with federal and state historic cost certifications, financial modeling, and agreed-upon procedures engagements involving safe harbor compliance and reporting. He has assisted with due diligence services on several affordable housing sale/purchase transactions. He has contributed to the Novogradac Journal of Tax Credits and is a speaker at the company’s NMTC and HTC preconference workshops. Graff holds a bachelor’s degree in business administration from Ohio University and is licensed as a certified public accountant in Ohio.