James T. Rauschenberger 404.873.8738[direct] 404.873.8739 [fax] james.rauschenberger@agg.com Area of Practice Affordable Housing, Taxation, Employee Benefits,

Mr. Rauschenberger, a partner of the firm, is a full-time member of the firm's Affordable Housing Practice Team, representing clients in all aspects of projects eligible for federal and state low-income housing tax credits. He advises clients in structuring transactions, applying for credit allocations from state tax credit agencies and negotiating and implementing financing arrangements for such transactions as state and federal tax credit equity, tax-exempt bond financing, federally-funded loans and grants, and traditional third-party financing. In addition, he has extensive experience advising and representing clients in all aspects of projects eligible for historic tax credits. Mr. Rauschenberger is also a member of the firm's Tax Practice Team where he has practiced in all areas of federal and state income taxation with emphasis on mergers and acquisitions, tax planning for all types of real estate transactions, partnerships and limited liability companies. He has participated in seminars as a lecturer on many areas of taxation. Mr. Rauschenberger also practices in the employee benefits area, focusing on income tax, ERISA and other issues arising with respect to executive compensation and group health and other welfare benefit plans.

Professional Activities
American Bar Association (Member, Affordable Housing and Tax Sections)
State Bar of Georgia (Member, Tax Section)

Education
B.S., The University of Kansas, 1981 (with distinction)
J.D., Georgetown University Law Center, 1984

Admitted to Practice
State of Georgia, 1987