Molly R. Bryson

Partner

brysonm@ballardspahr.com
Tel 202.661.7638
Fax 202.661.2299
Washington, DC

Molly Bryson is Team Leader of Ballard Spahr's Tax Credits Team. She focuses her practice on using federal and state tax credits to finance affordable housing, businesses in low-income communities, historic preservation, and solar energy throughout the U.S. and its territories.

Molly focuses the affordable housing portion of her practice on providing strategic tax and business advice for both low-income and mixed-income projects financed by the Low-Income Housing Tax Credit (LIHTC) available to housing authorities, state housing finance agencies, developers, investors, and syndicators. Many of these matters involve additional federal and/or state subsidy programs, like HUD's Rental Assistance Demonstration (RAD) program. She also regularly advises on tax-exempt issues that can arise with the involvement of nonprofit developers, Year 15 issues, and risk assessments of LIHTC investment funds. She served as the firm's representative on the Board of the Affordable Housing Tax Credit Coalition from 2015 to 2017, and regularly advocates on Capitol Hill for the strengthening and expansion of the Low Income Housing Tax Credit on behalf of the Affordable Rental Housing Action Campaign.

Molly focuses the New Markets Tax Credit (NMTC) portion of her practice on CDE (lender) and QALICB (borrower) representation. Recently, she represented a CDE in its lending to borrowers that were renovating office and school spaces in low-income communities in the Maryland and D.C. areas, and represented a borrower in structuring the NMTC and historic rehabilitation tax credit (HTC) financing of a health center in Baltimore, Maryland. Molly's additional representative matters involving HTCs include representing a developer/sponsor in the structuring and negotiating of the HTC financing of a historic hotel in Baltimore, Maryland.

A new focus of Molly's practice relates to Qualified Opportunity Zones, an economic development program created by the Tax Cuts and Jobs Act of 2017.

Molly's investment tax credit (ITC) portion of her practice focuses on the tax structuring of community solar and commercial, residential, and utility scale solar projects on behalf of developers/sponsors and lenders.

Molly is a frequent lecturer on tax credits and has spoken at a number of conferences, including ones sponsored by the American Bar Association Forum on Affordable Housing & Community Development, the National Council of State Housing Agencies, the Pennsylvania Housing Alliance, the NMTC Coalition, SEIA, CohnReznick LLP, and Novogradac & Company LLP.

Recent Speaking Engagements

Panelist, "Structuring Investment Funds for Qualified Opportunity Zones: Maximizing Tax Benefits and Preserving Flexibility," Strafford webinar, December 19, 2018

Panelist, "Opportunity Zones in Action," National Housing Conference Solutions for Affordable Housing, Washington, D.C., November 27, 2018

Panelist, "Opportunity Zones–Tax Driven Investment Strategies," Yale Alumni Real Estate Association Conference 2018, New Haven, CT, November 16, 2018

Moderator, "Maximizing Innovations and Investment Through Qualified Opportunity Zones," Ballard Spahr's 2018 National Housing Symposium, Washington, D.C., November 9, 2018

Panelist, "Qualified Opportunity Zones," Ballard Spahr webinar, Philadelphia, November 1, 2018

Panelist, "The Land of Oz (opportunity Zones) and HUB Zones: Billions of Dollars of Investment Opportunity for Infrastructure and Companies Available Under These Federal Tools," Association of University Research Parks 2018 International Conference, College Park, MD, October 25, 2018 

Panelist, "Advanced Tax Issues," ABA Forum on Affordable Housing and Community Development Law Boot Camp, Boston, October 4, 2018

Moderator, "CRE Investments' Next Frontier: Qualified Opportunity Zones," CRE Finance Council 8th Annual D.C. Symposium, Washington, D.C., September 27, 2018

Panelist, "Qualified Opportunity Zones," Ballard Spahr webinar, Philadelphia, July 25, 2018

Moderator, "LIHTC Equity Roundtable," National Housing & Rehabilitation Association Summer Institute, Edgartown, MA, July 19, 2018 

Panelist, "Year 15: Capital Accounts and Why We Love/Hate Them," ABA Forum on Affordable Housing and Community Development Law Annual Conference, Washington, D.C., May 25, 2018 

Co-chair and Co-moderator, "Federal and State Legislative and Advocacy Update," Ballard Spahr's Western Housing Conference, Denver, April 13, 2018 

"Impact of Tax Reform on Low Income Housing Tax Credit Transactions," Ballard Spahr webinar, February 27, 2018

"2018 Housing Day," Maryland Affordable Housing Coalition, Annapolis, MD, February 15, 2018

Guest lecturer, "Tax Credits for Affordable Housing and Community Development," Housing Law and Policy Class, The George Washington University Law School, Washington, D.C., January 30, 2018 

Co-chair and Moderator, "State HFAs' Q&A:  Approaches to Affordable Housing Issues," Ballard Spahr's 2017 National Housing Symposium, Washington, D.C., November 3, 2017 

Co-Moderator, "Washington Update," Ballard Spahr's Western Housing Conference, Phoenix, March 10, 2017 

Panelist, "Tax Equity Structures on Steroids: Affordable Housing, Tax Credits, and the ITC," SEIA Finance & Tax Seminar, Washington, D.C., December 8, 2016

Moderator, "Strategies for Year 15 Issues," Ballard Spahr's 2016 National Housing Symposium, Washington, D.C., November 4, 2016

Co-Chair, ABA Forum on Affordable Housing and Community Development Law Annual Conference, Washington, D.C., May 25-27, 2016

Panelist, "Legal Tools and Resources for Small Businesses and Economic Development," American University Washington College of Law's Journal of Gender, Social Policy & the Law Symposium on the Business of Gentrification:  How the Law Can Help Small Businesses Survive, Washington, D.C., April 5, 2016

Moderator, "Developer and Investor Perspectives on Low Income Housing Tax Credit," Housing Alliance of Pennsylvania's Homes Within Reach Conference, Harrisburg, Pennsylvania, November 16, 2015

Co-Chair, Ballard Spahr's 2015 National Housing Symposium, Washington, D.C., November 6, 2015

Moderator, "Planning for and Implementing Year 15 Issues," Ballard Spahr's 2015 Housing Authority Summit, Washington, D.C., November 5, 2015

Panelist, "Year 15 Scenarios and Opportunities," CohnReznick Annual Fall Affordable Housing Conference, Atlanta, September 22, 2015

Panelist, "NMTC and the Law," NMTC Policy Conference, Washington, D.C., June 9, 2015

Panelist, "The Development Process" and "Deal Structuring and Syndication Essentials," National Council of State Housing Agencies' Housing Credit Connect Conference, Los Angeles, June 3, 2015

Co-Chair, ABA Forum on Affordable Housing and Community Development Law Annual Conference, and Moderator of the Legislative Panel, Washington, D.C., May 20-22, 2015

Moderator, "Washington Update on Housing and Tax Related Issues," American Bar Association: ABA Forum on Affordable Housing and Community Development Law, Washington, D.C., May 21, 2015

Moderator, "Avoiding Year 15 Pitfalls," Ballard Spahr's Western Housing Conference, San Francisco, March 13, 2015

Moderator, "Preparing for the 15-Year Itch: Low-Income Housing Tax Credit Properties at the End of Their Compliance Period," Housing Alliance of Pennsylvania's Homes Within Reach Conference, Harrisburg, Pennsylvania, November 18, 2014

Moderator, "Debt and Equity Strategies for the Future," Ballard Spahr's 2014 National Housing Symposium, Washington, D.C., November 13, 2014

Panelist, "Non-Tax Equity Sources of Financing," Novogradac Financing Renewable Energy Conference, Washington, D.C., November 6, 2014

Panelist, "Industry Update on Revenue Procedure 2014-12 and its Application to Structuring Solar Tax Credit Transactions," Ballard Spahr Tax Credit Breakfast Briefing, Philadelphia, November 4, 2014

Recognition & Accomplishments

The Legal 500 US, energy – renewable/alternative, 2015

The Legal 500 US, real estate and construction – real estate, 2015

Board Memberships

Stone Ridge School of the Sacred Heart Alumnae Board, 2014-2017

Alumni Council of The Catholic University of America Columbus School of Law, 2014-2017

The Catholic University of America Columbus School of Law (J.D.)
Editor-in-Chief, Catholic University Law Review

The Catholic University of America (B.A., magna cum laude)
Phi Beta Kappa

District of Columbia

Maryland