Jonathan M. Makarowitz

Jonathan Makarowitz is a partner in Herrick’s Real Estate Department and co-chair of Herrick’s Finance Group.

His practice focuses on the structuring, negotiating and documenting of asset-based lending, construction lending, community development lending, tax-credit finance, real estate finance, commercial leasing and ground leasing transactions.

Jonathan regularly advises institutional lenders, administrative agents, borrowers, commercial banks and investors in a wide variety of syndicated and bilateral loan facilities, including those involving complex cross-border or intercreditor relationships. His asset-based financing transactions have included working capital loans, leveraged acquisitions and second lien facilities. Jonathan also counsels clients on a diverse range of financing issues, including restructurings and workouts.

Additionally, Jonathan represents investors, borrowers, community development entities and lenders in connection with tax credit financings including New Markets Tax Credit, Energy Tax Credit and Historic Tax Credit transactions.