The New Markets Tax Credit helped Foremost Farms USA finance dairy production upgrades, retain and create jobs, invest in future projects to increase profitability, and return equities to members while retaining the proper equity base. The Wisconsin Community Development Legacy Fund, a Community Development Entity comprised of WHEDA, Impact Seven and Legacy Bancorp, provided a $25 million NMTC allocation, while CEI Capital Management LLC, a for-profit subsidiary of the Maine-based Coastal Enterprises Inc., provided a $20 million allocation.