James T. Rauschenberger is a partner in the Tax and Real Estate Practice Groups and the Tax Credit and Affordable Housing and Community Development Practices.
Mr. Rauschenberger focuses his practice on tax issues associated with complex real estate transactions. He structures and closes transactions qualifying for various federal and state tax credits, including low-income housing tax credits (LIHTCs), new markets tax credits (NMTCs) and historic rehabilitation tax credits (HRTCs). Mr. Rauschenberger’s clients include developers/project owners, tax credit investors and syndicators, lenders, government entities/agencies (including housing authorities and economic development authorities) and community development entities (CDEs) receiving allocations of NMTC authority. In such capacity he has detailed experience with all types of transactions and structures and financing arrangements. In addition, he has been actively involved for over 25 years in advising clients organized as Real Estate Investment Trusts (REITs) on tax issues and opportunities associated with REIT operations, including acquisitions and dispositions. He also advises clients on income tax considerations associated with real estate transactions involving all types of commercial, industrial, retail, residential and mixed-use properties.
Mr. Rauschenberger frequently speaks at national, regional and local seminars and conferences on topics such as state and federal LIHTCs, HRTCs, NMTCs, partnership tax issues, and Section 1031 like kind exchanges.