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. The projects at the center of these investments 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. 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
financings. 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.

    • 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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