Matt Lockhart is a principal in the New York City office of Novogradac, where he specializes in both the real estate and renewable energy industries. Mr. Lockhart has significant audit and tax experience, which includes traditional financial statement audit and tax preparation services, as well as final cost certifications and other development period special-purpose attest engagements for low-income housing and renewable energy clients. Additionally, Mr. Lockhart has assisted developers and investors in transaction structuring for low-income housing tax credit (LIHTC), historic tax credit and renewable energy tax credit transactions. In the affordable housing industry, he has worked with developers and investors in structuring acquisition/rehabilitation transactions, including those using LIHTCs, tax-exempt bond financing, and housing authority RAD conversions. In the renewable energy industry, he has assisted developers in structuring transactions for solar projects using investment tax credits and, previously, the Section 1603 Treasury grant proceeds. He earned his master’s and bachelor’s degrees in accounting as well as a bachelor’s degrees in philosophy from the University of Scranton. He is licensed in New Jersey and New York as a certified public accountant.