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Aug. 19, 2025: So You Want to Be a LIHTC Developer: Understanding Nuances of Partnerships in Raising LIHTC Equity, Part Two

 
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Manage episode 501252717 series 1605967
Content provided by Company LLP. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by Company LLP or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://podcastplayer.com/legal.
Partnerships provide a mutually beneficial legal structure for developers and investors to create and rehabilitate affordable rental housing with low-income housing tax credits (LIHTC). In the second installment of a two-episode set on LIHTC partnerships, Michael Novogradac, CPA, and Novogradac partner Nicolo Pinoli, CPA, discuss the importance of having partnership allocations of tax attributes be respected, as well as the requirements to have allocations of tax attributes be respected. They discuss the set of regulations that create a safe harbor, and what it means when developers and investors do not qualify for the safe harbor. Finally, Novogradac and Pinoli discuss exit taxes and the fact that many affordable housing developments will have notable residual value at the end of Year 15.
  continue reading

893 episodes

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Manage episode 501252717 series 1605967
Content provided by Company LLP. All podcast content including episodes, graphics, and podcast descriptions are uploaded and provided directly by Company LLP or their podcast platform partner. If you believe someone is using your copyrighted work without your permission, you can follow the process outlined here https://podcastplayer.com/legal.
Partnerships provide a mutually beneficial legal structure for developers and investors to create and rehabilitate affordable rental housing with low-income housing tax credits (LIHTC). In the second installment of a two-episode set on LIHTC partnerships, Michael Novogradac, CPA, and Novogradac partner Nicolo Pinoli, CPA, discuss the importance of having partnership allocations of tax attributes be respected, as well as the requirements to have allocations of tax attributes be respected. They discuss the set of regulations that create a safe harbor, and what it means when developers and investors do not qualify for the safe harbor. Finally, Novogradac and Pinoli discuss exit taxes and the fact that many affordable housing developments will have notable residual value at the end of Year 15.
  continue reading

893 episodes

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