Historic Rehabilitation Tax Credits 101
Thursday, June 21, 2012
Wayne Michael, CPA
Tom Boccia, CPA
This webinar presents a basic overview of the historic rehabilitation tax credit (HTC) and the unique aspects of HTC deal structuring.
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Thomas Boccia is a partner in the Cleveland, Ohio office of Novogradac & Company LLP. Mr. Boccia has for more than 25 years provided audit and tax services to the real estate industry, with an emphasis in commercial and residential development projects. He has extensive experience with the historic rehabilitation tax credit (HTC), tax-exempt bond financed transactions, the low-income housing tax credit, and the auditing requirements of the U.S. Department of Housing and Urban Development (HUD). He also has experience working with complex financing for community development real estate projects, including using new markets tax credits (NMTC), historic and rehabilitation tax credits, public/private partnerships, and other federal, state and local tax credits and incentives, and has also prepared numerous financial forecasts for HTC and NMTC deals. Mr. Boccia serves as the technical editor for the firm’s Historic Rehabilitation Handbook and for the historic tax credit content of the monthly Novogradac Journal of Tax Credits. Prior to joining the firm, he was a partner in a firm that provided audit and tax services to the real estate industry, which included working with clients involved in real estate partnerships, limited liability companies and joint ventures for residential, retail and hospitality projects. Mr. Boccia received a bachelor’s degree in business administration with an emphasis in accounting from Bowling Green State University. He is licensed in Ohio as a certified public accountant.
Wayne Michael is the director of education and business development for Novogradac & Company LLP. He has been teaching tax credit classes and workshops since 2006, simplifying the subject matter for audiences of varying levels of experience. Mr. Michael graduated from Brigham Young University with a bachelor's degree in accounting and is licensed as a certified public accountant in California.
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Historic Rehabilitation Handbook,