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Sponsored by Lorman Education
Only registered attendee will receive continuing education credit.
Product ID: 404997
 
Credit & Course Provided by:

Sell, Hold or Resyndicate: What to do at the End of the Housing Tax Credit Project

Live Webinar
February 13, 2019
1:00 pm ET (12 pm CT, 11 am MT, 10 am PT)
1 hour 30 minutes
Live Webinar$219Register Now
Can't Attend?   Audio & Reference Manual$219Add to Cart

Understand the tax credit options both when initially structuring a project and when evaluating what to do in year 15.

Owners of tax credit projects are faced with numerous options at the end of the tax credit compliance period. They can sell the project subject to the use restrictions, attempt to have the use restrictions removed by offering the project for sale pursuant to qualified contract, continue to own the project or attempt to get new low-income housing tax credits. These decisions can also impact lenders, investors and governmental entities involved with the project. An owner's options may be limited by decisions made when the project is developed. Consequently, the parties involved in a low-income housing tax credit project and their counsel need to understand the options both when initially structuring a project and when evaluating what to do in year 15. This information will cover the impact of recent tax law changes, including changes in depreciation, interest deductions, and unique opportunities for projects in Qualified Opportunity Zones. Failure to properly structure the project initially and failure to structure the deal at the end of the compliance period can have disatrous tax consequences. We will address the options, the potential tax consequences and how to evaluate what is the best option for a project.

Learning Objectives

  • You will be able to discuss what documents and facts do you need to do to evaluate options in year 15?
  • You will be able to identify restructuring options.
  • You will be able to review structuring the transaction to maximize options.
  • You will be able to describe capital accounts and exit tax.

Registration

Live Webinar$219Register Now
Can't Attend?   Audio & Reference Manual$219Add to Cart