LIHTC 301: Running the Numbers

Wednesday, November 28, 2018 - 9:00am to 3:30pm

« Back to Novogradac 2018 Tax Credit Housing Finance Conference


Cost with conference registration: $450
Workshop only: $550

 

Agenda

*Agenda from 2017 Conference, new agenda forthcoming.

8-9 a.m.Registration and Breakfast
9-9:15 a.m.Welcome and Introduction
9:15-10:30 a.m.Sources and Uses, Eligible Basis Issues, and Taxable Income
  • Offsite improvements
  • Land vs. land improvements
  • Bond issuance costs
  • Tenant relocation costs
  • Construction/perm loan fees
  • Taxable income
10:30-10:45 a.m.Break
10:45 a.m.-Noon

First Year Credit Calculation, Internal Rate of Return, and 704(b) Issues

  • First year credit calculation
  • Maximizing first year credits, lease up for acq/rehab deals and basis cushion
  • Using minimum gains (among other solutions) to address 704(b) issues
Noon-1 p.m.Luncheon
1-2:15 p.m.

Exits

  • Early exit
  • Year 15 exit
  • Qualified contract
  • Resyndication
  • Economic substance issues
  • Right of first refusal
2:15-2:30 p.m.Break

2:30-3:30 p.m.

Hot Topics

  • Rental Assistance Demonstration (RAD)
  • Scattered sites
  • Definition of “substantially federally assisted”
  • Twinning LIHTCs with historic tax credits
  • Safe harbor for HTC structures
$450.00