Real Estate and Business Transactions Gallagher represents lenders, real estate developers, equity investors, health systems, colleges and universities, and other clients in a variety of complex business transactions. We work closely with our clients to achieve their business goals in many diverse contexts, such as: Commercial lending for banks and other institutional lenders, including acquisition, construction and development loans, asset-based financing and working capital loans; Residential, commercial, industrial and mixed- use real estate development projects from land acquisition through development, construction, leasing/sale and disposition; Construction and permanent financing of real estate development projects through conventional bank loans, various Fannie Mae, Freddie Mac and other similar programs, tax-exempt bond issues, sale of federal and state tax credits and grants; Representation of equity investors and mezzanine lenders in all types of real estate projects; Creation of condominium regimes and homeowners associations in complicated PUD-type developments and negotiation of complex reciprocal easement and cost-sharing arrangements; Representation of landlords and tenants in commercial leasing transactions; Representation of developers and syndicators in transactions involving the low income housing tax credit and/or federal historic tax credits; Health care finance, including the construction and expansion of health facilities and the purchase of medical equipment; Mergers, acquisitions and dispositions of businesses and business entities; Corporate governance and securities; and Corporate and partnership tax advice, planning and structuring. Group Members