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Andrew has advised on a wide range of federal and state tax credit programs, including New Markets, Historic Rehabilitation, Affordable Housing (LIHTC) and Energy Tax Credits, helping clients unlock capital for projects that revitalize underserved communities.

Prior to joining BakerHostetler, Andrew served as partner and counsel in the tax credit departments of two prominent national law firms, where he led initiatives that bridged legal strategy with economic development goals. His commitment to community impact is further reflected in his early work helping launch the first project for a nonprofit affordable housing developer, laying the foundation for sustainable housing solutions.

core/freeform

J.D., The University of Iowa College of Law, 2008, 

M.A., Historical Theology, Westminster Seminary, 2005

B.A., History, Yale University, 2002

Cleveland

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Business

Community Development

Affordable Housing

Historic Tax Credit

New Markets Tax Credit

Renewable Energy Tax Credits

Historic Tax Credits
<ul>
<li>Represents HTC investors, syndicators, senior lenders, bridge lenders and nonprofit and for-profit developers on historic rehabilitation projects located throughout the country.</li>
<li>Has expertise in utilizing HTCs to finance all types of real estate assets classes, including multifamily, office, retail, hotels and hospitality, mixed-use and special purpose.</li>
<li>Has experience combining HTC financing with many other sources of capital and government incentives, including conventional debt and equity, bond financing, PACE financing, TIF, capital lease structures, NMTC financing, OZ capital, grants and state tax credits.</li>
</ul>
New Markets Tax Credits
<ul>
<li>Represents NMTC investors, Community Development Entities and nonprofit and for-profit developers on NMTC financings for projects located throughout the country in 30+ different states reflecting over $1.5 billion in commercial loans and equity investments.</li>
<li>Assist community development entities to maintain compliance with their NMTC awards and manage their investment platform and allocation application process.</li>
<li>Experience combining NMTC financing with other sources of capital and government incentives, including conventional debt and equity financing, TIF, capital lease structures, HTC financing, OZ capital, grants and state tax credits.</li>
</ul>
Other Experience
<ul>
<li>Collaborated with community development entity executive team to create a new nonprofit affordable housing development entity. Led all development work during founding phase including developing a multiphase affordable housing and mixed-use project sourcing over $4.25 million of soft financing sources (ARPA QCT funding, HOME and CDBG funds) and coordinating the application with state housing agency for low-income housing tax credits totaling over $18mm of costs.</li>
<li>Experience assisting renewable energy sponsors and investors engaging in structured financed transactions, including tax equity financing, tax credit transfer transactions and application-based federal renewable energy incentives.</li>
<li>Experience structuring, negotiating, documenting and counseling clients on senior and subordinate term, real estate bank, debt fund, and agency debt financings, note issuances, and taxable and tax-exempt bond issuances, including on acquisition, bridge, construction and permanent debt financings and 4 percent and 9 percent low-income housing tax credit equity transactions.</li>
</ul>

Andrew J. Whealy

Andrew J. Whealy

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