The Low Income Housing Tax Credit (LIHTC) is a federal tax credit created through the Tax Reform Act of 1986, and was designed to encourage private investment in affordable housing by commercial real estate stakeholders, whether it be in new construction, acquisition, or rehabilitation of existing rental housing. Since its inception, LIHTC has become both the most successful and the longest-running national affordable rental housing incentive program in history, as well as the most important resource for CRE professionals to create and preserve affordable housing in the United States.
Despite the enormous opportunity this has created, the complexity of the stakeholders, documentation and risk management compliance means that executing successful LIHTC deals requires working with a knowledgeable consultant.
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May 20, 2026
The opportunity to preserve federal solar tax incentives for commercial real estate projects remains available, but the timeline to act is increasingly defined by near-term financial and construction milestones. For CRE owners evaluating rooftop solar across their portfolios, the 5% Safe Harbor pathway may provide the clearest opportunity to preserve flexibility while securing available tax benefits before current deadlines take effect. At the same time, projects capable of reaching Placed in Service status by the end of 2027 may remain viable in many markets.

May 20, 2026
Ken Sliter will support Partner’s growth in the Owners’ Representation & Capital Programs practice, leveraging his extensive experience.

April 28, 2026
Paul D. DeMicco, R.A. LEED AP, Architectural & construction risk leader, joins Partner to expand support for institutional lenders & investors.





