- Represented developer in acquisition of numerous LIHTC general partner interests in Tennessee.
- Represented developer in acquisition of affordable housing portfolio of approximately 2,600 units in Louisiana.
- Represented developer in acquisition of affordable housing portfolio in Tennessee.
- Represented two developers in acquisition of 10 property USDA RD portfolio using LIHTC and tax exempt bonds, along with USDA MPR program.
- Represented a large housing authority and affiliated nonprofit organization in the acquisition of controlling interests in several LIHTC developments using HOME and CDBG funds along with an applicable PILOT program.
- Represented a developer in the acquisition of four affordable housing developments with tax-exempt bonds enhanced with an RD 538-insured loan and subordinated RD 515 loans and 4% LIHTCs.
- Represented nonprofit in assignment of partnership interests and subordinate mortgages in 13 project portfolio in Louisiana.
- Represented developer in new construction development of approximately 300 affordable units utilizing LIHTC, tax exempt bonds, PILOT and community investment tax credits.
Dwayne W. Barrett
Nashville, TN Office
Dwayne Barrett is a Member of Reno & Cavanaugh. Dwayne has a broad range of transactional experience on issues relating to affordable housing and federal and state tax issues, including: low-income housing tax credit (LIHTC) developments, GO Zone tax credits, tax-exempt bond financing, tax increment financing, Affordable Housing Program (AHP) Funds, Community Development Block Grant (CDBG) funds, HOME funds, and mixed-finance transactions. His experience also includes drafting state legislation, structuring numerous joint ventures, and appeals of property tax matters.
Selected Recent Transactions
- Speaker, “Low-Income Housing Tax Credits: Program Principles & Moving Parts”, First American Title Insurance Company 2012 Commercial Seminar, Spring 2012.
- Speaker, “Local Housing Authorities and State Housing Finance Agencies — How to Work Together to Revitalize Communities”, NAHRO National Conference, Nashville, TN, July 2008.
- Co-Trainer, “Understanding the Basics of Tax Credits: An Overview”, NAHRO Professional Development Seminar, March 2008, June 2009.
- Instructor, Seminar: Low-Income Housing Tax Credits, NAHRO, Toledo, Ohio, April 2008.
- Instructor, Seminar: Low-Income Housing Tax Credits, NAHRO National Conference, Nashville, TN, July 2008.
- Numerous seminars on tax issues, including LIHTC development
Awards, Community and Professional Activities
- Martindale Hubbell Peer-Review Rated AV Preeminent TM
- Member, American Bar Association, Tennessee Bar Association, and Nashville Bar Association
- Member, American Bar Association Forum on Affordable Housing and Community Development Law and Section on Real Property, Trust and Estate Law
- Counsel, Tennessee Affordable Housing Coalition
- Counsel, Community Housing Developers Association of Tennessee
- ABA Property Tax Deskbook, Tennessee Chapter, Editions 1995-2010
(615) 866 3224
University of Florida, LL.M. in Taxation University of Tennessee, J.D. David Lipscomb College, B.S. in Accounting, magna cum laude