Michael Kressig is a partner in the St. Louis office of Novogradac & Company LLP, where he specializes in community development and affordable housing, including new markets tax credit (NMTC), low-income housing tax credit (LIHTC) and historic rehabilitation tax credit (HTC) transactions. He has more than 20 years of public accounting and business advisory experience. His consulting expertise includes forecasts and projections, deal structuring and related services. Mr. Kressig also works extensively with real estate partnership and compliance audits, advises clients on accounting, tax and regulatory issues, and is a frequent speaker at industry events. Before joining Novogradac & Company LLP, Mr. Kressig was partner in charge of Sabino & Company's assurance services group and directed the firm's real estate services practice group. Mr. Kressig also served as a senior manager with Deloitte LLP, where he specialized in financial industry audits as well as merger and acquisition consulting and due diligence. Mr. Kressig received a bachelor’s degree in business administration, majoring in accounting, from Rockhurst University. He is licensed in Missouri as a certified public accountant.

Gary Elkins founded Elkins PLC in 1989. Mr. Elkins engages in a broad-ranging general business practice, including real estate development, federal and state tax credits, partnership, corporate and securities matters, mergers and acquisitions. He is a commercial litigator, experienced in tax-related litigation, administrative alternatives for resolution of tax disputes through the Internal Revenue Service appeals procedures, and bankruptcy litigation. Mr. Elkins represents both privately and publicly held companies with respect to recapitalizations, corporate finance and federal securities law compliance. He has served as an arbitrator of securities disputes for the New York Stock Exchange and has been retained on numerous occasions as an expert witness in securities law and tax litigation matters. He has also served on the Securities Law Committee of the Young Lawyer’s Division of the American Bar Association. Mr. Elkins represents and advises public entities and private developers in major real estate developments. Mr. Elkins is nationally recognized for his expertise with respect to federal tax incentives, including historic rehabilitation tax credits (HTCs), conservation contributions (facade easements), and low-income housing tax credits (LIHTCs), new market tax credits (NMTCs) and real estate syndications and tax representation of historic property development on a nationwide basis. He has served either as general counsel or special tax counsel for most of the residential real estate developments presently located in the Historic Warehouse District in New Orleans. Most recently, he assisted in the drafting of the newly adopted Texas state HTC statue and currently represents a number of new developments that are utilizing the credit.

As senior acquisitions manager for National Trust Community Investment Corp., Jerry Schmahl is responsible for origination, underwriting, negotiating and closing NTCIC’s new markets tax credit (NMTC) and federal/state historic tax credit (HTC) investments. Mr. Schmahl has more than 20 years’ experience in real estate and community development finance, including nine years’ experience as program manager of affordable housing and community development investment for the general board of pensions of the United Methodist Church. In this position, Mr. Schmahl worked with financial intermediaries to develop a secondary market for loans originated by financial institutions serving low- and moderate-income families while producing fiduciary responsible investment returns for the membership of the pension fund. Mr. Schmahl also spent six years as senior acquisitions manager for the National Equity Fund, where he gained experience originating, underwriting and closing low-income housing tax credit (LIHTC) investments. Mr. Schmahl has also worked as a development consultant and asset manager focused on affordable housing. Mr. Schmahl holds a bachelor’s degree in economics from Iowa State University.

Steve Kramer has served in several capacities for U.S. Bancorp Community Development Corporation (USBCDC). He currently originates business and structures transactions for the new markets tax credit (NMTC) and historic tax credit (HTC) team. Earlier, as head of the NMTC and HTC project management staff, he oversaw a team that underwrote and closed more than 300 investments. Mr. Kramer began his career with USBCDC in 2001 as an originator, underwriter and closer of low-income housing tax credit (LIHTC) investments. Before joining USBCDC, he was a project manager for St. Louis Development Corporation and a finance manager for the Chicago Housing Authority. He has originated and underwritten more than 400 properties valued at more than $2.4 billion. Nearly all of these properties were located in low-income communities. Mr. Kramer holds a master’s degree from Loyola University-Chicago and a bachelor’s degree in business administration from Saint Louis University.

Ryanne Shuey joined PNC’s Tax Credit Investment Group in October 2011, Ms. Shuey has responsibility for origination, underwriting and closing of new markets tax credit (NMTC) investment opportunities for PNC’s national NMTC practice. In this role, Ms. Shuey is responsible for working with community development entity partners as well as the deployment of PNC’s own NMTC allocations. From 2006 until starting with PNC, Ms. Shuey was program operations director for the Commonwealth Cornerstone Group (CCG), a three-time NMTC allocatee, where she was responsible for originating, underwriting and closing transactions using CCG’s $148 million of NMTC allocation. Ms. Shuey began her career as an attorney with the Pennsylvania Housing Finance Agency, where she practiced in the area of affordable housing finance, with experience working with low-income housing tax credits (LIHTCs), historic tax credits (HTCs), HUD and Rural Development financing programs, and tax-exempt and taxable bond financings. Ms. Shuey earned a bachelor’s degree in government from Franklin & Marshall College and a juris doctor from the Pennsylvania State University-Dickinson School of Law.