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Novogradac LIHTC 101: The Basics Webinar Recording (Jan 2025)
Webinar Recording
The LIHTC 101: The Basics webinar recording presents a basic overview of the Low-Income Housing Tax Credit (LIHTC) incentive, primarily as it relates …
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Novogradac Applying HOTMA to LIHTC Properties Webinar Recording (Nov. 2024)
Webinar Recording
This webinar recording addresses how multifamily housing owners can implement the provisions of the Housing Opportunity Through Modernization Act of 2…
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Novogradac LIHTC Acq-Rehab Compliance Issues Webinar Recording
Webinar Recording
This webinar recording addresses compliance issues associated with acquiring existing residential rental real estate for the purpose of rehabilitating…
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Novogradac LIHTC Acq-Rehab Development Issues Webinar Recording
Webinar Recording
This webinar recording addresses development issues associated with acquiring existing residential rental real estate for the purpose of rehabilitatin…
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Novogradac Documenting Compliance of Prevailing Wages and Apprenticeship (Rec)
Webinar Recording
Investors and other financiers expect sponsors to prove that applicable facilities meet the Prevailing Wages and Apprenticeship (PWA) criteria. Just l…
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Novogradac Applying the Average Income Test Regulations Webinar Recording
Webinar Recording
During this webinar recording, panelists address the IRS average income test regulations, how to satisfy the minimum set-aside test and maintain compl…
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Novogradac NMTC 101: The Basics Webinar Recording (2024)
Webinar Recording
Learn the fundamentals of the New Markets Tax Credit (NMTC) incentive, including the background, roles of significant players, the alphabet soup of CD…
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Novogradac 2024 HUD Rent and Income Limits and Outlook for 2025 Recording
Webinar Recording
This webinar recording provides a detailed look into how the HUD-published Multifamily Tax Subsidy Projects (MTSP) income limits are derived and revie…
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Novogradac Green and Resilient Retrofit Program Overview Webinar Recording
Webinar Recording
Learn the basics of HUD’s Green and Resilient Retrofit Program (GRRP). GRRP’s mission is to make multiple rounds of funding available to support energ…
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Novogradac How to Access Subsidized NMTC Financing Webinar Recording
Webinar Recording
This webinar recording helps businesses identify if they are good candidates for new markets tax credit (NMTC) financing. Learn what questions communi…
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Novogradac Examining the Updated Average Income Test Regulations Recording
Webinar Recording
During this webinar recording, panelists address the updated IRS average income test regulations as of October 2022 and how the updated regulations cl…
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Novogradac Understanding and Influencing Qualified Allocation Plans Recording
Webinar Recording
This webinar recording provides an extensive explanation of the organization and operation of low-income housing tax credit qualified allocation plans…
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Novogradac Historic Rehabilitation Tax Credits 101: The Basics Webinar Recording
Webinar Recording
This webinar recording addresses the fundamentals of the Historic Rehabilitation Tax Credit (HTC) primarily as it relates to a property generating the…
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Novogradac Form 8609 Deep Dive Webinar Recording (2024)
Webinar Recording
As its title indicates, this webinar recording provides a comprehensive overview of a lower-tier LIHTC partnership's Form(s) 8609: Low-Income Housing …
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Novogradac 2024 NMTC Application Webinar Recording
Webinar Recording
Get tips, learn strategies and understand how the new markets tax credit (NMTC) application is scored. In this webinar recording, experienced consulta…
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Novogradac LIHTC Post-Award Best Practices Recording
Webinar Recording
During this webinar recording, experts address various requirements that low-income housing tax credit (LIHTC) awardees must satisfy during the period…
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Novogradac ITC Commencement of Construction Recording
Webinar Recording
This webinar recording addresses the "begun construction" rules associated with renewable energy tax credit properties.
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Novogradac LIHTC Acq-Rehab Overview Recording
Webinar Recording
This webinar recording addresses the issues associated with acquiring existing residential rental real estate for the purpose of rehabilitating it und…
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Novogradac Reviewing LIHTC Lower-Tier Tax Returns Basics Recording
Webinar Recording
This webinar recording addresses the basic elements of the Federal Form 1065 used by low-income housing tax credit (LIHTC) "lower-tier" operating part…
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Novogradac Top 10 Tips to Gain an Advantage in Upcoming $5B NMTC Round Recording
Webinar Recording
This webinar recording focuses on the two scored sections of the application to provide you with a competitive advantage and what you can do to be ahe…
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Novogradac Combining 9% and 4% LIHTCs Webinar Recording (2024)
Webinar Recording
For years there has been an understanding that LIHTC applicants must either choose the 9%, per-capita credit route or instead pursue volume-cap, priva…
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Novogradac 2024 Election Effects on Community Development Tax Incentives (Rec.)
Webinar Recording
This webinar recording addresses how the 2024 election results will likely affect housing, community development and clean energy tax incentives natio…
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Novogradac Reviewing Audits of Lower-Tier LIHTC Partnerships Recording (2024)
Webinar Recording
This webinar recording focuses on the parts of the auditors' report, financial statements and notes to which end users should pay the most attention a…
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Novogradac Developer-Syndicator Relationship Recording
Webinar Recording
This webinar recording examines the motivations of both the developer and the syndicator as they form a limited partnership for the purpose of develop…
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Novogradac Principles of LIHTC Eligible Basis Webinar Recording (2024)
Webinar Recording
This webinar recording examines the factors to consider when determining proper capitalization of costs to fixed assets and the subsequent inclusion o…
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Novogradac 2020 Year-End Tax Provisions Recording
Webinar Recording
This webinar recording addresses affordable housing, community development, renewable energy and energy efficiency tax provisions included in the fisc…
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Novogradac Implementing and Accessing New $25B Rental Assistance Recording
Webinar Recording
This webinar recording addresses state and local implementation of the new $25 billion in rental assistance as well as how renters and owners can acce…
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Novogradac Initial Lease Up and Maximizing First-Year Credits Recording Feb 2025
Webinar Recording
This webinar recording provides a look at several crucial factors of a low-income housing tax credit (LIHTC) property's construction completion and in…
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Novogradac LIHTC Year 15 Recording
Webinar Recording
This webinar recording reviews the alternative courses of action available to LIHTC property owners when the 15-year compliance period comes to an end…
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Novogradac Financing LIHTC Properties With Private Activity Bonds Recording
Webinar Recording
This webinar recording presents an overview of how development teams use private activity bonds, 4% low-income housing tax credits (LIHTCs) and other …
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Novogradac Section 108 Loan Guarantee Program Recording
Webinar Recording
The Section 108 Loan Guarantee Program is one of HUD’s key sources of community and economic development financing, often catalyzing private economic …
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Novogradac Private Activity Bond and 4% LIHTC Overview Webinar Recording (2024)
Webinar Recording
The Novogradac Private Activity Bond and 4% LIHTC Overview Webinar Recording presents an overview of the major accounting concepts associated with the…
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Novogradac NMTC Exit Strategies Webinar Recording (2024)
Webinar Recording
This webinar recording explains the tax issues associated with exit strategies available to parties of a new markets tax credit (NMTC) deal after the …
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Nonprofit Advantage in for the Ten-Year Hold Rule in LIHTC Acq-Rehab Deals (5 min)
Video Short
As part of Novogradac's October 2023 webinar on LIHTC Acq-Rehabs, Novogradac partner Thomas Stagg illustrates how nonprofit organizations can buy and …
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Mistakes in Filing Form 8609 With the IRS (4 min)
Video Short
As part of Novogradac's Form 8609 Deep Dive Webinar, Novogradac's Craig Staswick enumerates several mistakes property owners can make in filing Form 8…
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Book-Tax Depreciation Differences (5 min)
Video Short
As part of Novogradac's webinar on Reviewing Lower-Tier LIHTC Partnership Tax Returns webinar, Novogradac's Wayne Michael explains the temporary book-…
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Participant Motivations in an NMTC Transaction (10 min)
Video Short
As part of Novogradac's May 2021 webinar on NMTC exit strategies, Novogradac's Nicolo Pinoli explains the motivations of the investors, the CDE and th…
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Overview of NMTC Leveraged Structure (2.5 min)
Video Short
As part of Novogradac's May 2021 webinar on NMTC exit strategies, Novogradac's Nicolo Pinoli explains the simple leveraged structure of an NMTC transa…
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NMTC's Uneasy Relationship With Tax (2.5 min)
Video Short
As part of Novogradac's May 2021 webinar on NMTC exit strategies, Novogradac's Nicolo Pinoli observes how new markets tax credits are indeed not a tax…
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Tips For Maximizing Credits in a LIHTC Acq-Rehab Deal Based on Timing of Investor Close (4 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Thomas Stagg outlines a strategy for aligning the timing of t…
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Comprehensive Example of a LIHTC Rehab Over Time (8 min)
Video Short
At the end of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Wayne Michael presents a comprehensive example of a LIHTC …
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Minimum Rehab Expenditures Test for Multiple Buildings in a LIHTC Acq-Rehab Deal (7 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Thomas Stagg describes the treatment of costs allocable to bu…
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Minimum Rehab Expenditures Test in a LIHTC Acq-Rehab Deal (3 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Thomas Stagg explains the minimum rehabilitation expenditures…
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Multiple Regulatory Agreements in a Resyndicated LIHTC Deal (2 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Thomas Stagg describes the three approaches that states typic…
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LIHTC Tenants Relocating for Rehab and Recertification Upon Return (1 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Thomas Stagg answers the question of whether qualified LIHTC …
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Relying Upon Prior Certifications in a LIHTC Resyndication (1.5 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Thomas Stagg answers the question of whether tenant certifica…
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LIHTC Gross Rent Floor Election (2.5 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Wayne Michael explains the LIHTC Gross Rent Floor Election an…
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What is the LIHTC Resyndication Income Limit Gap? (1.5 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Thomas Stagg and Wayne Michael explain the LIHTC Resyndicatio…
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Falling Income Limits and Resyndicated LIHTC Deals (3 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Wayne Michael explains how applicable rent and income limits …
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Falling Income Limits During LIHTC Acq-Rehab (5 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Wayne Michael explains hold harmless, the 45-day rule, and "r…
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Previously Qualified Vacant Units in a LIHTC Acq-Rehab Deal (1.5 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Wayne Michael explains the treatment of previously qualified …
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Qualifying New Tenants in a LIHTC Acq-Rehab Deal (3 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Wayne Michael explains qualification of tenants who were not …
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Qualifying Existing Tenants in a Resyndicated LIHTC Project (6 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Thomas Stagg and Wayne Michael explain the qualification of e…
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Qualifying Existing Tenants in a LIHTC Acq-Rehab Deal (4 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Wayne Michael explains the 120-day grace period for qualifyin…
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Cost Segregation Studies and LIHTC Acq-Rehab Deals (4 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Thomas Stagg explains the role of cost segregation studies in…
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Allocating Acquisition Costs Between Land and Depreciable Assets (3 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Thomas Stagg explains the methodology and best practices for …
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Related Party Rule and LIHTC Acquisition (7 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Thomas Stagg explains how to satisfy the related party rule t…
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Super Exceptions to the Ten-Year Hold Rule (13 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Thomas Stagg outlines the super exceptions to the ten-year ho…
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Ten-Year Hold Rule and Acquiring Projects for LIHTC Development (7 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Thomas Stagg explains how to satisfy the ten-year hold rule t…
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How to Keep Vacant LIHTC Units Qualified (2 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Thomas Stagg lists the two criteria that need to be satisfied…
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Tack-Back Rule for LIHTC Acq-Rehab Buildings (9 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Thomas Stagg and Wayne Michael explain the application of the…
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Applicable Fraction for Year One of a LIHTC Acq-Rehab Building (7 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Thomas Stagg and Wayne Michael explain how acquistion costs a…
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When Units Can First Count as LIHTC Qualified (2 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Wayne Michael explains when a unit can first qualify a month …
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Defining LIHTC Resyndication (2 min)
Video Short
As part of Novogradac's September 2021 webinar on LIHTC acq-rehab projects, Novogradac's Thomas Stagg distinguishes between regular acquisition of pro…
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Excess Basis in LIHTC Buildings (2.5 min)
Video Short
As part of Novogradac's April 2021 webinar on the principles of LIHTC eligible basis, Novogradac's Wayne Michael explains the concept of excess basis …
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Federally Funded Grants and LIHTC Eligible Basis (3 min)
Video Short
As part of Novogradac's April 2021 webinar on the principles of LIHTC eligible basis, Novogradac's Wayne Michael and Dirk Wallace discuss the treatmen…
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Community Service Facilities in LIHTC Eligible Basis (2.5 min)
Video Short
As part of Novogradac's April 2021 webinar on the principles of LIHTC eligible basis, Novogradac's Wayne Michael explains the requirements for includi…
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Inclusion of Exempt Units in LIHTC Eligible Basis (2.5 min)
Video Short
As part of Novogradac's April 2021 webinar on the principles of LIHTC eligible basis, Novogradac's Wayne Michael outlines the considerations for inclu…
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Rules For Including Common Area Space in LIHTC Eligible Basis (4 min)
Video Short
As part of Novogradac's April 2021 webinar on the principles of LIHTC eligible basis, Novogradac's Wayne Michael outlines the rules for including comm…
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Treatment of Acquisition Costs in Determining LIHTC Eligible Basis (2 min)
Video Short
As part of Novogradac's April 2021 webinar on the principles of LIHTC eligible basis, Novogradac's Wayne Michael explains how the IRS Audit Technique …
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Inclusion of Developer Fee and Other Fees in LIHTC Eligible Basis (7 min)
Video Short
As part of Novogradac's April 2021 webinar on the principles of LIHTC eligible basis, Novogradac's Wayne Michael and Dirk Wallace discuss potential li…
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Methodology for Capitalizing to Fixed Assets the Interest on the Acquisition Portion of a Loan During a LIHTC Rehab (3 min)
Video Short
As part of Novogradac's April 2021 webinar on the principles of LIHTC eligible basis, Novogradac's Wayne Michael explains how interest costs incurred …
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Capitalizing Interest to Fixed Assets During the Production Period (4 min)
Video Short
As part of Novogradac's April 2021 webinar on the principles of LIHTC eligible basis, Novogradac's Wayne Michael explains how interest costs incurred …
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Treatment of Bond Issuance Costs in LIHTC Eligible Basis (4 min)
Video Short
As part of Novogradac's April 2021 webinar on the principles of LIHTC eligible basis, Novogradac's Wayne Michael and Dirk Wallace discuss the IRS's po…
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Inclusion of Offsite Improvements in Eligible Basis (5 min)
Video Short
As part of Novogradac's April 2021 webinar on the principles of LIHTC eligible basis, Novogradac's Wayne Michael and Dirk Wallace discuss justificatio…
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Allocating Development Costs Between Residential and Commercial Property (9 min)
Video Short
As part of Novogradac's April 2021 webinar on the principles of LIHTC eligible basis, Novogradac's Wayne Michael, Dirk Wallace, and Lucy Mai Tran disc…
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Capitalizing Indirect Soft Costs to Buildings With Different Placed-in-Service Dates (3 min)
Video Short
As part of Novogradac's April 2021 webinar on the principles of LIHTC eligible basis, Novogradac's Wayne Michael presents methodology for capitalizing…
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Capitalizing Legal Costs to Fixed Assets (1.5 min)
Video Short
As part of Novogradac's April 2021 webinar on the principles of LIHTC eligible basis, Novogradac's Wayne Michael shows how legal costs may be capitali…
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Capitalizing Amortization Costs to Fixed Assets (1.5 min)
Video Short
As part of Novogradac's April 2021 webinar on the principles of LIHTC eligible basis, Novogradac's Wayne Michael shows how amortization of intangible …
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Preferential Treatment of Leases in RETC Deals (4 min)
Video Short
As part of Novogradac’s Spring 2021 Renewable Energy Tax Credit Fundamentals & Monetization Online Workshop, Novogradac principal Sean Collins, Nixon …
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Calculating 704(b) Partner Capital for RETC Deals (5 min)
Video Short
As part of Novogradac’s Spring 2021 Renewable Energy Tax Credit Fundamentals & Monetization Online Workshop, Nixon Peabody partner Forrest Milder disc…
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Setting Up Ownership Structures for Hybrid/Twinned LIHTC Deals (1 min)
Video Short
As part of Novogradac's June 3, 2021 webinar on combining 9% and 4% low-income housing tax credits (LIHTCs), Ginosko Development Company Founder and C…
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Keeping Legal and Other Costs Low for Hybrid/Twinned LIHTC Deals (2 min)
Video Short
As part of Novogradac's June 3, 2021 webinar on combining 9% and 4% low-income housing tax credits (LIHTCs), Klein Hornig partner Erik Hoffman discuss…
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NCDC Bundle with Renewable Energy Tax Credit Option
NCDC
The Novogradac Community Development Certificate (NCDC) is an education program hosted by Novogradac that focuses on providing an entry-level knowledg…
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NCDC Bundle with Historic Tax Credit Option
NCDC
The Novogradac Community Development Certificate (NCDC) is an education program hosted by Novogradac that focuses on providing an entry-level knowledg…
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NCDC Bundle with Opportunity Zones Option
NCDC
The Novogradac Community Development Certificate (NCDC) is an education program hosted by Novogradac that focuses on providing an entry-level knowledg…