Merrill Hoopengarder, Nixon Peabody LLP

Merrill Hoopengardner is a transactional attorney who focuses her practice on community development finance—specifically the use of tax incentives as means for financing community revitalization projects. She counsels institutional investors, community development entities (CDEs), and developers on the use of tax credits to finance and develop affordable housing and historic preservation projects, as well as commercial and mixed-use real estate in low-income communities. 
 
Merrill also represents community development entities in both the regulatory and transactional aspects of the New Markets Tax Credit program. Her regulatory work includes CDE certification, consulting on New Markets Tax Credit allocation applications, and compliance with Allocation Agreement provisions. Merrill also represents CDEs in raising investment capital and making loans and investments to businesses located in low-income areas.