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  • Megan A. Christensen
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Megan A. Christensen

Christensen_Megan_New-Bio-Template-730-x-730

Partner

Tax
Contact
  • mchristensen@manatt.com
  • Phone: 202.585.6594
  • Phone: 415.291.7459
  • Download vCard
  • Washington, D.C.
  • San Francisco
Bar Admissions
  • District of Columbia

    Virginia

    California

Education
  • New York University School of Law, LL.M., Tax, 2006

    Washington University School of Law, J.D., 2005

    The College of William & Mary, B.A., 1996

Services
  • Impact Investing and Community Development
  • Tax
  • Profile
  • Experience
  • Speaking Engagements
  • Memberships
  • Publications
Profile

Profile

Megan Christensen is a tax partner resident in the Firm’s Washington, D.C., and San Francisco offices. Megan concentrates her practice in federal income taxation. She advises both taxable and tax‐exempt clients in a broad array of areas, including the New Markets Tax Credit, Low-Income Housing Tax Credit, and Investment Tax Credits; Opportunity Zones; obtaining, maintaining, and retaining tax‐exempt status; nonprofit governance; Subchapter S corporation formation and operation; partnerships and limited liability companies; and federal, state, and local civil tax controversies, including audits and administrative appeals.

Prior to joining Manatt, Megan was a partner at an international law firm, where she concentrated her practice in federal income taxation.

Megan participated in a clinical program through Washington University School of Law during her third year of law school, where she clerked in the office of the majority tax counsel of the Senate Finance Committee.

Experience

Experience

Represented THT Health, the health benefits plan for Nevada’s Clark County School District, in promoting the safe reopening of schools in Nevada by securing tax exemption for Teachers Emergency Assistance & Community Health, Inc., a new nonprofit, 501(c)(3) organization that will support COVID-19 testing, other disaster relief, and health education services for the education community in Clark County, Nevada.

Represented Lowe Enterprises in the formation of a joint venture with Related Fund Management to develop an approximately 113,000-square-foot, nine-story office building located at 2130 Violet Street in the vibrant Arts District in downtown Los Angeles—a designated Opportunity Zone.

Represented Dignity Health, a California-based not-for-profit corporation that operates hospitals and ancillary care facilities in 17 states, in closing a $270,095,000 tax-exempt bond financing, a $400,000,000 taxable term loan from Bank of America Merrill Lynch and a $250,000,000 taxable term loan from Sumitomo Mitsui Banking Corporation.

Represented an organization exempt from income tax under Section 501(c)(3) of the Internal Revenue Code in negotiating a comprehensive affinity agreement, including exclusive sponsorship, affinity credit card, licensing of intangibles, and advertising with a nationally recognized insurance company and its affiliates.

Represented a real estate developer in the negotiation and closing of an historic tax credit transaction following the issuance of Rev. Proc. 2014-12 to rehabilitate the historic property to be used for office, restaurant, entertainment, and commercial retail facilities.

Represented a hospital system in a $14 million New Markets Tax Credit transaction to relocate its health sciences university.

Speaking Engagements

Speaking Engagements

Speaker, “Film Financing & Taxes,” Sundance Catalyst Program, June 2, 2022

Moderator, “The Next ‘Opportunity...’ How to Establish and Structure an Opportunity Zone Operating Business,” Virtual Opportunity Zone Expo, November 13, 2020.

Panelist, “IRS Legislation Changes for OZ Investments Amid COVID-19 and How the OZ Incentive Can Stimulate the Real Estate Market After the Pandemic,” 2020 Virtual Opportunity Zone Expo, OpportunityZone.com, June 24, 2020.

Speaker, “Opportunity Zones – Two Years In,” ABA Tax Section 2020 Midyear Tax Meeting, January 31, 2020.

Speaker, “Novogadac Final Opportunity Zones Regulations Webinar,” Novogradac, January 17, 2020.

Speaker, “Open Questions on Guidance, Answered,” Novogradac 2019 Opportunity Zones Fall Conference, October 25, 2019.

Speaker, “Handling Operational Issues and Challenges,” National Business Institute Tax Exempt Organizations Boot Camp, October 11, 2019.

Speaker, “Qualified Opportunity Fund Equity in LIHTC Transactions,” American Bar Association Affordable Housing 2019 Annual Conference, May 22-24, 2019.

Speaker, “Qualified Opportunity Zones: Structures and Issues for Sponsors and Investors, and Exempt Entities,” D.C. Bar, Jan. 30, 2019.

Speaker, “Opportunity Zones: Tax Advantaged Investing in Low Income Communities,” Women in Housing and Finance, October 25, 2018.

Speaker, “A New Opportunity: HTC Projects in Opportunity Zones,” Novogradac 2018 Historic Tax Credit Conference, Sept. 28, 2018.

Speaker, “Tax Issues You Need to Know,” Novogradac 2017 New Markets Tax Credit Spring Conference, June 8, 2017.

Speaker, “Getting to a Successful Closing,” Novogradac New Markets Tax Credit Conference, June 2, 2016.

Moderator, “Decision 2016: Political Campaign Activities by Nonprofit Organizations in the U.S. and Canada—Rules, Limitations, and Reporting Obligations,” ABA Business Law Section Spring Meeting, April 8, 2016.

Memberships

Memberships

Admitted to practice in California, Virginia, the U.S. Tax Court and in the District of Columbia

Member, American Bar Association, 2005–present

Member, District of Columbia Bar Association, 2007–present

Member, American Bar Association, Business Law Section

Member, American Bar Association, Section of Taxation

Fellow, American Bar Foundation, 2020–present

Adjunct Professor, Partnership Tax, The George Washington University Law School

Publications

Publications

Co-author, “Tax Credit Alternatives in the Inflation Reduction Act,” Novogradac Journal of Tax Credits, November 2022.

Co-author, “Opportunity Zones Benefits for Brownfields,” Novogradac Journal of Tax Credits, April 2020.

Author, “New Markets Tax Credits for Real Estate Development,” Tax Management Real Estate Journal, November, 2014.

Megan in the News

  • 07.21.22

    Manatt Continues to Expand Impact Investing and Community Development ...

    Corenia Riley Burlingame and John Dalton bring extensive experience on highly complex tax incentive financing transactions that maximize the value ...

  • 06.03.22

    Four Manatt Professionals Named to D.C. Courts’ 2021 Capital Pro Bono ...

    Manatt Partners Megan Christensen and Deborah Kelly, Counsel David Schur, and Associate Douglas Smith were named to D.C. Courts’ 11 th ...

  • 04.21.22

    Manatt Expands Tax Incentive Financing Capabilities With Chicago ...

    Sameer Patel has an extensive background driving social impact investing, such as new markets tax credits deals, development finance transactions ...

  • 10.27.21

    Manatt Announces Inaugural High Honor Roll Recognizing 2021 Pro Bono ...

    In recognition of National Pro Bono Week 2021, Manatt is proud to announce its inaugural Pro Bono High Honor Roll. This list recognizes Manatt ...

Show More

Megan's Articles

  • 11.15.22

    Tax Credit Alternatives in the Inflation Reduction Act

    Impact Investing and Community Development Partner John Dalton and Tax Partner Megan Christensen co-authored an article for Novogradac Journal ...



Megan's Newsletters

  • 10.13.22

    IRS Extends Low-Income Housing Deadlines

    The IRS released Notice 2022-52 on October 7 in response to ongoing supply chain and labor disruptions.

  • 08.26.21

    IRS Urges Entities with EINs to Update Responsible Party and Contact ...

    A news release issued by the IRS on July 30, 2021, reminds holders of Employer Identification Numbers (EINs) that a change in responsible party ...

  • 07.15.20

    IRS Provides Relief for Tax-Exempt Hospitals Due to Ongoing COVID-19 ...

    On Tuesday, July 14, the Internal Revenue Service (IRS) released Notice 2020-56 (the Hospital Relief Notice), which provides an additional ...

  • 06.23.20

    IRS Income Tax Payment Extension Due to COVID-19 Coming to an End, ...

    In April, the Internal Revenue Service (IRS) provided relief regarding certain filing, payment, and other time-sensitive action deadlines in the wake ...

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Megan's Events and Webinars

  • 02.06.20

    Final Regulations Issued for Opportunity Zone Investment: What You ...

    On December 19, 2019, after considering hundreds of comments, the U.S. Treasury Department and the Internal Revenue Service issued final opportunity ...



  • 06.06.19

    Novogradac 2019 NMTC Spring Conference

    Manatt will sponsor the Novogradac 2019 New Markets Tax Credit Spring Conference, which will be held on June 6–7 at the Mayflower Hotel in ...



  • 05.08.19

    Get in the Zone: New Regulations Incent Opportunity Zone Investment

    Final regulations for Opportunity Zone investment have been released. To learn more and about these final regulations and to receive a comprehensive ...



  • 02.13.19

    Opportunity Zone Funds Webinar

    Final regulations for Opportunity Zone investment have been released. To learn more and about these final regulations and to receive a comprehensive ...



Show More
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