Edward W. Lam focuses his practice in the area of tax credit syndication. He has wide-ranging experience in negotiating and structuring complex transactions involving equity and debt financing of multi-family housing projects that qualify for federal low-income housing tax credits and rehabilitation tax credits pursuant to Sections 42 and 47, respectively, of the Internal Revenue Code. He has also advised national tax credit syndicators and investors in the areas of guaranteed transactions, portfolio acquisitions of "secondary" deals, and proprietary fund investments.
Areas of Concentration
ˇ Tax credit syndication
ˇ Complex partnership transactions
ˇ Secondary market portfolio acquisitions
ˇ Guaranteed investment funds
ˇ Partnership taxation
ˇ Real estate financing
ˇ New markets tax credits
Professional & Community Involvement
ˇ Member, American Bar Association
- Section of Taxation
- Forum on Affordable Housing and Community Development Law
Awards & Recognition
ˇ American Bar Association, Section of Business Law's 1996 Mendes Hershman Writing Competition
Clerkship
ˇ United States Tax Court, Attorney-Advisor, 1997-1999
Articles, Publications, & Lectures
Articles
ˇ Author, "The Treasury's Panacea Against Abusive Partnerships - Anti-Abuse Regulations Section 1.701-2: Tax Planning in the Wake of Brown Group, Inc. v. Commissioner," 9 DEPAUL BUS.L.J. 65 (1996)
Speeches
ˇ Speaker, "Maximizing LIHTC and Rehabilitation Tax Credits Through the Use of the Sandwich Lease Structure," Ninth Annual Tax Credit Developers Conference, Miami, Florida, January 8-10, 2003