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Financing Multi-Family Housing: Structuring the Low Income House Tax Credit and Tax-Exempt Bonds

Webinar: ID# 1026353
Recorded CD or On-Demand
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About This Course:
This CLE webinar will discuss how to utilize Low Income Housing Tax Credits (LIHTCs) and tax-exempt bonds in multi–family construction financing. The program will discuss the mechanisms of each form of financing, how each impacts the other, and current market trends and developments impacting these financing vehicles.

The availability of government incentives for multi-family affordable housing projects creates an opportunity for investors, developers and governmental entities.

Tax-exempt bonds and the syndication of LIHTCs are primary tools for developing new affordable housing or rehabilitating existing affordable housing. To qualify for and maintain these incentives, investors and developers must comply with strict requirements.

Counsel structuring multi-family affordable housing transactions must understand the complex rules for qualifying for the LIHTC and how to best leverage tax-exempt bond financing.

Listen as our authoritative panel of real estate practitioners walks you through the process of qualifying for and structuring transactions that utilize the LIHTC to finance multi-family housing projects. The panel will also address structuring tax-exempt bonds that can be paired with the LIHTC, and the potential effect of proposed corporate tax cuts on the LIHTC market.

Outline
  • Current opportunities and trends in multi-family affordable housing
  • Low income housing tax credits
    • Requirements for qualification
    • Income and rent restrictions
    • 4% Credit for acquisition;
    • 9% Credit for new construction or substantial rehabilitation
    • Other structural issues
  • Tax-exempt bonds
    • Typical bond structures
    • Good costs vs. bad costs
    • 50% Financing requirement
Benefits

The panel will review these and other issues:
  • Tax benefits of investing in LIHTC projects
  • Requirements that investors and developers must meet to qualify for the LIHTC
  • Ownership structures for LIHTC projects
  • Eligible bonds that can be paired with the LIHTC
  • Tax-exempt bond structures
Learning Objectives

After completing this course, you will be able to:
  • Identify tax advantages of investing in Low Income Housing Tax Credit projects
  • Determine requirements for investors and developers to qualify for LIHTC
  • Recognize eligible bonds that can be paired with LIHTC
  • Ascertain bond structures that are tax exempt
How To Access Course And Materials

Handout materials and the phone number for live presentations are made available to you one day prior to the event via email from the presenter. Copies of the presentations are included with recorded versions.
If you order a recorded version of the webinar, CDs will be mailed out approximately 10 days after the live event. Shipping is included in the price of recorded versions.

Continuing Education Credits Available

This program has been approved for 2.0 CPE hours through Strafford Publications. To obtain CPE credit, attendees must participate in the live event (recorded versions do not qualify for credit), return an Official Record of Attendance to Strafford affirming their participation (including the CPE code announced during the program), and pay a processing fee of $35 per person.

Strafford will mail a certificate of credit within approximately two weeks of receiving your completed Official Record of Attendance, provided all required conditions have been satisfied.

Strafford is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.
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Financing Multi-Family Housing: Structuring the Low Income House Tax Credit and Tax-Exempt Bonds
Available on CD or On-Demand formats
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