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John Kelley's equity and debt financing practice is concentrated on tax and business transactions with an emphasis on real estate syndication, partnership law, and equity financing of partnerships, limited liability companies, and corporations. He has significant experience in representing institutional investors, syndicators, and developers in tax credit and incentive transactions, including federal and state low-income housing tax credits, federal new markets tax credits, and federal energy tax credits investments.John also has experience representing major banks and other financial institutions in real estate financing transactions, including acquisition, construction, and permanent financing of multifamily projects throughout the United States. He has handled multifamily loan programs, commercial conduit lending programs, loan participations, and syndicated loan transactions. He has represented syndicators in structuring, syndicating, and closing guaranteed and nonguaranteed federal low-income housing tax credit and state low-income housing tax credit funds and investments involving the sale of other state tax credits and incentives such as insurance tax credits and renewable energy certificates.