Novogradac Webinar on the New Income Averaging Option for LIHTC Properties (DEC 2018) - On-Demand

The Consolidated Appropriations Act, also known as the fiscal year 2018 omnibus bill, created a new income election known as “income averaging” (IA). Although IA has been under consideration for several years, now that it has been enacted there are a number of issues and questions to consider regarding its implementation.

Praise from Past Attendees


Topics Covered

  • Income averaging definition
  • Designating units
  • Effective date impact on existing and awarded properties
  • Unit sizes and applicable fraction
  • Minimum set-aside vs applicable fraction
  • Minimum set aside cliff test
  • Changes to unit designations over time
  • Impact of rental assistance payments on IA
  • Impact of out of compliance units on the applicable fraction
  • Next available unit rule
  • IA and tax-exempt bonds
  • IA in LIHTC resyndication
  • Question and answer

Note: Access to this webinar recording will expire on December 14, 2019.

Terms and Conditions

Login Info, Handouts and Access to the Recording

NOTE: Access to the webinar recording will be sent to the purchaser via email within one business day of payment.

Registration Rates

Standard: $125
Nonprofit: $110
Multiple Registrations: $105/person ($90/person for nonprofits)