Jennifer A. Smith

Jennifer has experience representing equity investors, financial institutions and other lenders, borrowers and developers, in a variety of debt, equity and mezzanine financings and syndications, as well as the acquisition, leasing and development of commercial real estate. She has represented parties on all sides of a commercial real estate transaction, including sellers, buyers, landlords, tenants, lenders and developers. Jennifer also represents clients in Low-Income Housing Tax Credit transactions, New Markets Tax Credit Program transactions, Rehabilitation Tax Credit (Historic Preservation) transactions, and qualified opportunity zones.

In the tax credit finance sector, Jennifer has represented clients in structuring, negotiating and documenting tax-advantaged debt and equity investments throughout the US. She handles all aspects of each transaction, including analyzing and recommending the best structure for the transaction; preparing organizational, syndication, loan, acquisition and related documents; rendering tax advice to ensure the proper treatment of the projected tax benefits; issuing tax opinions; reviewing and advising on the underlying real property transaction; and advising on compliance with federal and state tax credit programs.

Jennifer is passionate about serving her community, and has represented pro bono clients in landlord-tenant disputes, lead-based paint abatement, and representation for minority-owned businesses.

Prior to joining the firm, Jennifer worked as a law clerk in the Office of Fair Housing and Equal Opportunity (FHEO) at the US Department of Housing and Urban Development, where she worked on enforcement and compliance with the Fair Housing Act and the Civil Rights Act of 1964.