Jeremy J. Schirra

Member

Jeremy represents lenders, developers, investors, businesses and nonprofit organizations of all sizes in their lending, borrowing, development, investments, capital raises, syndication, commercial contracts, general corporate legal work, and acquisitions and divestitures of real estate portfolios, individual properties, entire businesses and assets both on the buy-side and sell-side. Jeremy also has significant experience in various federal and state tax credit incentives, including federal and state new markets tax credits (NMTCs), rehabilitation tax credits (i.e., historic tax credits or HTCs), low income housing tax credits (LIHTCs), as well as with opportunity zone incentivized investments.

Prior to his legal career, Jeremy, a certified public accountant in Ohio, served as an auditor and consultant to a Fortune 500 company. His financial background and business consulting experience brings a unique and pragmatic perspective to his clients’ matters. Prior to joining Dickinson Wright, Jeremy worked at one of the 30 largest law firms globally.

Education & Credentials

Education

Case Western Reserve University School of Law

J.D.

cum laude
Editor-in-Chief, Health Matrix: Journal of Law-Medicine

Ohio University

B.B.A.

cum laude

Bar Admission

Ohio2011

Acknowledgements

The Legal 500 United States
- “Recommended Lawyer,” Real Estate Law, 2020
Ohio Super Lawyers
- "Rising Stars," Real Estate Law, 2020 - 2021
Health Matrix: Journal of Law-Medicine Note of the Year Award (Vol. 21)
Richard A. and Brandon S. Collier Award, 2011 (for outstanding achievement in the law-medicine curriculum)

Prominent Assignments

Represented a multiple casino owner group in a $1 billion financing and structuring of a ground up casino, hotel, entertainment, parking center and conference facility development.
Represent developers on opportunity zone investment capital raises, including counsel on related construction financing and structuring, ranging from $10 million to $200 million.
Represent investors (qualified opportunity funds) on formation and opportunity zone investments, as well as on related compliance matters.
Represented insurance companies and large commercial bank community development corporation subsidiaries in originations of new markets tax credit (NMTC), rehabilitation tax credit (also known as historic tax credit (HTC)), and low income housing tax credit (LIHTC) investments, as well as related asset management and investment dispositions/exits.
Represented lenders in construction loan facilities for the development of new hotels utilizing federal and state historic tax credits and new market tax credits.
Represented a state agency in its brownfield loan lending program loans.
Represented a major city Legal Aid Foundation in the development of its new headquarters facility, which facility was significantly financed by multiple New Market Tax Credit (NMTC) investments.
Represented closely held real estate development company in the development of several tax-credit incentivized properties as well as general corporate matters.
Represented privately held buyers and sellers in asset sales, stock sales and mergers, ranging from under $1 million to more than $300 million.
Represented a Fortune 500 company in a $13 billion international acquisition structured as a reverse merger.
Represented state government in over $1.4 billion complex privatization transaction of its liquor franchise.
Represented state government in a $13 billion complex privatization transaction of its lottery franchise.

Professional Involvement

American Bar Association
Certified Public Accountant (CPA), Accountancy Board of Ohio

Community Involvement

Ohio University School of Accountancy, Advisory Board, 2019–present
Lake Erie Ink, Board of Directors, Fundraising Committee Co-Chair, 2012-2016
Big Brothers Big Sisters, Big Brother, 2007-2013

Publications/Presentations

Author, "The Last Word: A Look At Incentives," Business Facilities, July 2024

Ohio Opportunity Zones Receive a Boost and Greater Flexibility, CPA Voice, March/April 2023

Co-Author “2021: The Year of the Ohio Air Quality Development Authority?,” Dickinson Wright Energy Blog, May 2021

Author, “One Step Closer to Opening the Tax Credit Application Window: Ohio DSA Publishes Proposed Administrative Code Sections to Transformational Mixed Use Development (TMUD) Tax Credit,” Dickinson Wright Industry Alert, April 2021

Presenter, Opportunity Zones and 1031 Exchanges: Unlocking the Opportunity, December 14, 2020, Ohio Society of CPAs MEGA Tax Conference.

Opportunity Zone Funds vs. 1031 Exchanges: Pros and Cons, CPA Voice, September/October 2020.

Breaking Update: Final Opportunity Zone Regulations Issued, Dickinson Wright Client Alert, December 2019.

Ohio’s 10% Investment Kicker: New Ohio Opportunity Zone Tax Credit Program, Dickinson Wright Client Alert, November 2019.

Panelist, Unwinding your HTC Transaction, September 27, 2018, Novogradac 2018 Historic Tax Credit Conference.

Panelist, Adjusting to Recent Changes from CDFI Fund, January 2017, Novogradac 2017 New Markets Tax Credit Conference.

Presentation (with Frederick Nicely & Christine Mesirow), Physically Taxing: Sales Taxes in a Multistate and Digital Economy, January 28, 2014, MEC Ohio Tax Conference.

Considering Partnering with a Corporation? Legal Considerations, Nonprofit Quarterly, August 10, 2012 (co-authored with Mark D. Klimek).

Reverse Triangular Mergers may Trigger Certain Anti-Assignment Provisions in Contracts under Delaware Law, May 2012 (co-authored with Anthony Konkoly).

Multistate Tax Update (February 2013 – August 2014) – co-author and co-founder of weekly publication with circulation of 3,500 to 5,000 unique and active monthly readers, primarily consisting of businesses and practitioners; authored over 140 articles.

A Veil of Tax Exemption?: A Proposal for the Continuation of Federal Tax-Exempt Status for “Nonprofit” Hospitals, 21 Health Matrix 231 (2011).