Corenia R. Burlingame

Member

Washington, D.C.

Corenia has nearly two decades of experience representing syndicators, developers, and investors in structuring and closing tax-motivated and community development investments nationwide.

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Corenia's experience includes working with federal and state low-income housing tax credits, historic rehabilitation tax credits, new markets tax credits, and renewable energy tax credits. She has represented parties at all levels — investors, developers, syndicators and lenders — in these tax-motivated transactions.




 

The projects include new construction and rehabilitation deals financed through low-income housing tax credits, non-tax credit preservation of affordable housing projects, and the rehabilitation of historic buildings financed with historic rehabilitation investment tax credits. She also has experience re-syndicating existing tax credit projects and has worked on numerous deals that pair low-income housing tax credits with other state and federal incentives. The equity investments in affordable housing projects have been coupled with a wide variety of debt products, including tax-exempt bonds, Fannie Mae M.TEB and Freddie Mac TEL loans and credit enhancement, HUD- and USDA RD-insured loans, federal and state grants, and HOME, CDBG, and SLFRF/ARPA financing. Corenia’s practice also includes assisting clients investing in scattered-site portfolios of tax credit projects, workouts of troubled tax credit deals, year 15 issues, opportunity zone investments, and unwinds of historic rehabilitation and new markets tax credits financing.

    • J.D., University of Virginia School of Law, 2006

    • B.A., University of Virginia, 2001

    • Virginia, 2006

    • Washington, D.C., 2007

    • American Bar Association

    • District of Columbia Bar Association

    • Virginia State Bar Association

    • Member, American Bar Association,

      • Section of Taxation

    • Member, American Bar Association,

      • Forum on Affordable Housing and Community Development Law

    • Member, District of Columbia Bar,

      • Taxation Section

    • Member, Virginia State Bar,

      • Taxation Section

    • National Housing & Rehabilitation Association,

      • Board of Directors

    • Legal Elite List, Virginia Business, 2020

    • Best Lawyers: Ones to Watch, Best Lawyers, 2020

  • Presentations

    • Panelist, “Sailing into Re-Syndication,” CAHEC Partners Conference, Raleigh, NC, June 5, 2024.

    • Moderator, “Tax Credit Equity Roundtable,” National Housing & Rehabilitation Association 2022 Summer Institute, July 20, 2022.

    • Panelist, “LIHTC Resyndication Transactions 101 – Issues, Tips and Traps,” American Bar Association 2022 Forum on Affordable Housing Annual Meeting, May 9, 2022.

    • Panelist, “OZ 201: Beyond the Basics, Opportunities and Challenges of IRS Guidance,” Washington DC Opportunity Zones Summit, March 20, 2019.

    Publications

    • Quoted, “IRS Housing Tax Credit Final Rules to Boost Investor Interest,” Bloomberg Tax, October 21, 2022.

    • Featured, “Manatt Boosts Impact Investing Practice With 2 Miles & Stockbridge Partners,” The National Law Journal, July 21, 2022.

    • Author, “Breaking Down an Important Qualified Contracts Case,” Tax Credit Advisor, November 2020.

    • Author, “The Land of OZ: Opportunity Zone Regulations Part Two: The Devil’s Details,” Tax Credit Advisor, May 1, 2019.

    • Author, “The Land of OZ: Some Potential Marriages – Investing Opportunity Fund Proceeds Into Tax Credit Projects,” Tax Credit Advisor, December 2018.

    • Author, “Should Old Partnerships Be Amended to Address H.R. 1,” Novogradac Journal of Tax Credits, March 8, 2018.

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