Dinsmore Adds Emily McKinney to Firm’s Corporate Group Specializing in Affordable Housing and Partnership Tax Law

March, 2024 - Louisville, Kentucky

Dinsmore & Shohl LLP is pleased to welcome partner Emily McKinney to the Firm’s national Tax Credits, Affordable Housing and Economic Development practice, working out of the Washington D.C. office. With a distinguished background in affordable housing, and a specialization in low-income housing tax credit (LIHTC) transactions and partnership tax law, Emily brings a wealth of expertise. She also has a passion for ensuring equitable and sustainable housing solutions for communities nationwide.

“Dinsmore’s deep experience in this practice area will be greatly enhanced with the addition of Emily’s skill set, experience and team focus,” said Fred Caspar, a partner in the Firm’s tax planning practice group. “Emily has experience of providing services to clients in many geographic areas across the country.  She will contribute to the growth of this vibrant practice area well into the future.”

Emily began her career assisting for-profit developers, nonprofit developers and public housing authorities, leveraging HUD programs to rejuvenate existing properties and spearhead the development of new ones. With broad exposure to the affordable housing industry, Emily developed a specialization in the LIHTC program under Section 42 of the Internal Revenue Code, gaining invaluable experience representing proprietary investors and syndicators. In her career, she has played a pivotal role in navigating the complexities of LIHTC tax structuring, bond financing programs and partnership agreement negotiations. Emily has closed deals across 49 states, often layering complex financing mechanisms and pairing Section 42 with 45L credits, state LIHTCs, brownfield programs, property and sales tax incentives, and both state and federal renewable energy credits and historic tax credits. Her experience in tax and real estate law has been instrumental in ensuring critical tax outcomes for investors while safeguarding the business interests of developers.

“I have been working opposite Fred and his team for seven years, and I have always been impressed with the depth of knowledge they bring to each deal. This is the case with respect to not only equity negotiations, but also the lending and corporate aspects of these transactions,” Emily said. “In the tax credit industry, the developer and investor relationship can be a complex one, and negotiations must be handled with care to ensure favorable outcomes. This team is excellent at managing that relationship, which creates an environment for not just one smooth closing, but successful future developments, allowing deals to close easier and faster. That’s really where everyone starts to realize the value of excellent legal representation. It pays dividends for all parties.”

Emily holds a Bachelor of Arts degree in English from The Ohio State University where she graduated cum laude with minors in History and French. She earned her J.D. from the Moritz College of Law. Outside her law practice, she is a frequent speaker and attendee at industry conferences where she discusses hot-button issues like year-15 strategies and proposed changes to tax law.

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