Oct. 10, 2023: So You Want to Be a LIHTC Developer: Understanding Investor Concerns

Tax Credit Tuesday Podcasts

In this So You Want to Be a LIHTC Developer Series podcast episode, Michael Novogradac, CPA, and Stacey Stewart, CPA, discuss five key investor concerns that low-income housing tax credit developers should understand and know how to address. They discuss 1) estimating the timing of the projected tax benefits, which are namely tax credits and tax losses, 2) satisfying administrative requirements that developers commit to under the partnership agreement with their investor, 3) respecting the allocations of tax losses, 4) investor expectations at the end of their investment period, and 5) the effect of a significant positive capital account on investors rights to share in cash at the end of the compliance period.