Sarah Hernandez is a member of Gallagher’s Real Estate and Business Transactions and Tax Credit Investments Groups, representing investors, syndicators, and developers in low-income housing tax credit (LIHTC) transactions across the country. She has experience with a variety of complex LIHTC transactions and financing sources, including federal and state LIHTCs, historic credits, energy credits, HUD financing, and tax-exempt bonds.
Sarah’s practice includes drafting and negotiating partnership agreements, analyzing tax issues, and reviewing development and financing documents. She enjoys working with her clients to structure transactions in a way that aligns with her clients’ objectives.
Sarah graduated from the University of Baltimore School of Law, summa cum laude. She earned her undergraduate degree from the Pennsylvania State University, where she double majored in International Politics and Spanish.
Articles and Presentations
- Author, “Dying to Get in, Dying to Get High: Examining the Role of Proximate Cause in Criminal Hazing and Drug-Induced Homicide Cases”, Vol. 55 of the Criminal Law Bulletin, 2020.
- Speaker, “Structuring the Acquisition,” ABA Forum on Affordable Housing and Community Development Law Annual Conference, May 2026.
Civic and Charitable Service
- CreateU Network, Board of Directors (2021-2023)
Background
Area(s) of Practice
Bar Admissions
- Maryland
Education
- University of Baltimore School of Law, JD, summa cum laude, 2020
- Pennsylvania State University, BA, with distinction, 2015