RubinBrown Apartment Stats 2025

Tim Anderson, CPA Partner | St. Louis 314.678.3545 tim.anderson@rubinbrown.com

Maureen Reichert, CPA Partner | St. Louis 314.290.3468 maureen.reichert@rubinbrown.com Andrew Schmitt, CPA Partner | St. Louis 314.290.3355 andrew.schmitt@rubinbrown.com Paul Nadin, CPA Partner | Chicago 312.705.1715 paul.nadin@rubinbrown.com Chris Langley, CPA Partner | Chicago 847.972.5964 chris.langley@rubinbrown.com

Jeff Cunningham, CPA Partner | Denver 303.952.1257 jeffrey.cunningham@rubinbrown.com Christy Banton, CPA Partner | Las Vegas 702.579.7008 christy.banton@rubinbrown.com

Bill Gawrych, CPA, CGMA Partner |St. Louis 314.290.3341 bill.gawrych@rubinbrown.com

SERVICES:

· Transaction structuring · Financial forecasts & projections

· Exit strategy consulting · Valuation matters · Financial statement audits · Tax compliance & structuring · Regulatory compliance · Asset management assistance · Sales & use tax consulting · Real estate & property tax assessments/challenges

· Fund audits & tax compliance · Cost segregation analysis · Design & evaluation of financial reporting & internal control systems · Outsourced accounting & bookkeeping services · Qualified Contract Price (QCP) calculations & agreed-upon procedures

· Financial & tax due diligence · Post transaction integration · LIHTC & HTC cost certifications · Governmental cost certifications (FHA & s tate agency) · Purchase price allocations · Low-Income Housing Tax Credits (LIHTC) & Affordable Housing · Renewable Energy Tax Credits (Solar and 45L) · New Markets Tax Credits (NMTC) · Historic Tax Credits (HTC) · Opportunity Zones (QOF & QOZB)

EXPERTISE AREAS:

· Partnership taxation issues · Complex tax structuring · Cost certification issues · HUD rental & loan programs/ subsidies (Section 8, 221d, 236)

· Environmental social governance (ESG) consulting

· Exit consulting including qualified contract price (QCP) calculations

· Like-kind exchanges · Fair value accounting · Purchase accounting · Lease accounting

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