NCDC Bundle with Opportunity Zones Option

The Novogradac Community Development Certificate (NCDC) is awarded for completing the curriculum of online Novogradac training listed bellow.

Upon completing the curriculum, participants must complete the simple NCDC Application and send it to [email protected].

Curriculum

  • LIHTC 101: The Basics Webinar or Recording (3 hours) OR LIHTC 101: The Basics Online Workshop or Recording (4 hours)
  • NMTC 101: The Basics Webinar or Recording (3 hours) OR NMTC 101: The Basics Online Workshop or Recording (4 hours)
  • And ONE of the following:
    • HTC 101: The Basics Webinar or Recording (3 hours) OR HTC 101: The Basics Online Workshop or Recording (4 hours)
    • Renewable Energy Tax Credit Project Finance Primer Workshop or Recording (4 hours)
    • Opportunity Zones 101: The Basics Workshop or Recording (4 hours)

Although the various course options can be attended live as they are scheduled and become available, for convenience, the LIHTC/NMTC/HTC Bundle option is provided as a bundle here.

LIHTC 101 Webinar Recording (July 2020)

Duration: 3 hours

Topics Covered

  • LIHTC overview
  • Intro to Internal Revenue Code (IRC) Section 42 and LIHTCs
  • Example tax credit calculation
  • The 9 percent tax credit floor and the floating 70 percent present value rate
  • The 9 percent, competitive tax credit pool and states’ QAPs
  • The tax credit application
  • Credit reservation
  • Carryover allocation and the 10 percent test
  • Typical LIHTC partnership structure
  • Investor, syndicator, developer, fund, operating partnership
  • Investor equity contributions and credit pricing
  • Construction completion, certificates of occupancy, lease up
  • Placed-in-service package, Forms 8609
  • Nuances of “acq/rehab” deals and claiming tax credits
  • Program rules
  • “20 at 50”, “40 at 60” and average income minimum set-asides, income limits, rent limits
  • Earning and claiming tax credits
  • 10-year credit period, 15-year compliance period
  • Noncompliance and credit recapture

NMTC 101 Workshop Recording (Fall 2020)

Duration: 4 hours

Topics Covered

  • Background and purpose of NMTC program
  • The basic NMTC structure
  • Tax credit pool, application process and award process
  • Claiming the credits
  • The leverage structure
  • Allocation application and rounds
  • CDEs (service areas, governing/advisory boards)
  • QALICBs
  • QLICIs and the sub-all test
  • Avoiding credit recapture

OZ 101 Workshop Recording (October 2020)

Duration: 4 hours

Topics Covered

  • Introduction to the Opportunity Zones Incentive
  • Gains, Attributes of Gains, Taxpayers
  • Qualified Opportunity Fund and Business Structural Components
  • Business and Leasing Considerations
  • Nonqualified Financial Property & Working Capital Safe Harbor
  • Related Party Considerations
  • Investor Benefit and Compliance Model Demonstration

Terms and Conditions
Receiving Login Info and Handouts

NOTE: These recordings DO NOT qualify for CPE for CPAs or CLE for Attorneys
NOTE: Access to the recording links will expire on September 1, 2021

NCDC Bundle with Opportunity Zone Option Registration Rates*

Standard: $400
Nonprofit: $350
Multiple Registrants: $350/person ($300/person for nonprofits)

For questions or registration assistance, please contact us at 415-356-7960 or email [email protected]

*The standard and nonprofit registration fee for live webinars and for webinar recordings covers a SINGLE VIEWER ONLY. If multiple persons within an organization wish to view the webinar and/or its recording (regardless of whether they view it on a single computer or multiple computers), the organization must purchase a registration for EACH person.