NICCOLE GARNER, GENERAL COUNSEL

Niccole Garner, General Counsel, joined Smith NMTC Associates, LLC in August 2010 bringing an extensive educational background and a focus on Taxation and New Markets Tax Credits (NMTC) to her post. As General Counsel for Smith NMTC, Niccole works in business development to put together transactions involving the company, and facilitates transactions for the company, representing its business interests, providing legal advice, managing outside counsel, and managing projects up to closing.

Prior to joining Smith NMTC, Niccole worked as an Associate with Blase and Associates in St. Louis, and completed an Internship in Corporate Taxation, researching partnership taxation issues related to New Market Tax Credits and Historic Rehabilitation Tax Credits with Bryan Cave, LLP, in St. Louis.

While earning a JD with an emphasis in taxation at Saint Louis University School of Law, Niccole was published in State Tax Notes. Her article, which she co-authored and co-edited, A Business Planning Guide to Successor Liability Laws, Part 1 and Part 2, 50 State Tax Notes, appeared in the October 13 and October 20, 2008 editions of State Tax Notes.

Following admission to the Missouri Bar, Niccole earned her LL.M. in Taxation from Washington University School of Law in courses on new markets tax credits and historic tax credits where she received the CALI Award for Highest Grade in Accounting for Tax Lawyers in May 2010. The award is given by CALI, the Center for Computer-Assisted Legal Instruction.