Novogradac NMTC 101: The Basics Webinar (SEP 2018)

Thursday, September 6, 2018 - 10:00am to 1:00pm
September 6, 2018 - 10:00am to 1:00pm

*Note: This webinar airs from 1 to 4 p.m. ET (10 a.m. to 1 p.m. PT)


Rebecca Darling - Webinar Panelist


Panelist Head Shot for Webinar - Nick Henderson


Rebecca Darling, CPA
Novogradac & Company LLP
Nick Henderson, CPA 
Novogradac & Company LLP

Webinar Description

This webinar presents a basic overview of the New Markets Tax Credit (NMTC) program and the unique elements of NMTC deal structures.

Praise from Past Attendees

View Excerpt From the Webinar










Topics Covered

  • Overview of perceived risk and community investment
  • Intro to Internal Revenue Code (IRC) Section 45D
  • The basic overview of an NMTC structure
    • CDFI Fund, community development entities (CDEs), investors, qualified equity investments (QEIs), qualified active low-income community businesses (QALICBs), qualified low-income community investments (QLICIs), substantially all (sub-all) and low-income communities (LICs).
  • The tax credit pool, application process and award process
  • Claiming the tax credits
  • Intro to the NMTC leveraged structure
  • CDEs
    • Service area(s)
    • Governing and advisory boards
    • Qualified
    • Active
    • Low-Income Community
    • Business
  • QLICIs and the sub-all test
  • Avoiding tax credit recapture

CPE Information

Target Audience

This webinar is for those who are new to the NMTC arena or for those who've worked in the industry for a few years and want a refresher on how all of the pieces of the "big picture" work together.

Terms and Conditions

Receiving Login Info and Handouts

Registration Rates

Standard: $135
Nonprofit: $115
Multiple Registrations: $115/person ($100/person for nonprofits)