Novogradac Principles of LIHTC Eligible Basis Webinar (MAR 2019)
|Dirk Wallace, CPA|
|Wayne Michael, CPA, NPCC, HCCP|
Senior Director of Education
- Eligible basis overview
- Commercial space
- Caps on fees to contractor and developer
- Tenant relocation
- Land improvements
- “Inextricably associated”
- Impact fees
- Off-site improvements
- Dedicated improvements
- Acquisition costs
- Common areas, exempt units, community service facilities
- Soft-cost capitalization
- Timing of capitalization
- Developer fees
- Bond issuance costs
- Multiple buildings
- Adjustments to eligible basis according to the IRS
- Maximum qualified basis
The webinar is primarily intended for LIHTC property owners, development team members and asset managers, but we welcome on-site managers, as well as anyone interested in ensuring that the property generates the full amount of tax credits it was awarded. A basic understanding of the LIHTC program is recommended.
NOTE: Access to the webinar recording will be sent to the purchaser via email within one business day of payment.
Multiple Registration: $125/person ($110/person for nonprofits)
*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.
There are no reviews yet.