From the Ground Up: The ABCs of LIHTC Deals

Building Confidence for CEOs, CFOs, Property Managers, Developers, and Auditors

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Who Should Attend

  • CEOs and CFOs of management and property development companies.
  • CPAs and other development team members of management companies, non-profit sponsors, general partners and accounting firms who wish to gain an understanding and avoid common pitfalls in deal structure.
  • Development team members:
    • Concerned with understanding and gaining critical insight which will ensure compliance with Partnership Agreement and LIHTC financial requirements.
    • Who seek to sharpen their skills through an interactive and collegial live seminar format.

Learning Objectives

Participants will:

  • Gain an understanding of the Low-Income Housing Tax Credit Program, including the flow of funds and motivation of development team members.
  • Learn the importance of accurate projections and how to avoid common pitfalls of structuring a deal, including 704b reallocation.
  • Review how eligible basis is determined and how tax credits are calculated.
  • Learn about the applicable fraction and first year credit calculation.
  • Gain an understanding of the meaning of the end of the compliance period and Year 15.
  • Review the flow of information and details related to a successful LIHTC deal.
  • Learn how the applicable fraction for a property is calculated and the consequences of not reaching the targeted applicable fraction by December
    31st of the first year of the credit period.
  • Review tax credit compliance obligations, including Cost Certification and related issuance of the 8609s and the annual preparation of the 8609A.

Meet the Trainers:
Stewart A. Grubman ||| Paul Collins

Registered CPE Sponsor:NASBA Logosmall

PKF O’Connor Davies 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 in the acceptance of individual courses for CPE credit. Concerns regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Early Bird Pricing:
Tuesday, September 18, 2018
Read the Cancellation Policy

Early Bird Pricing: Cutoff for Early Bird is close of business on Tuesday, September 18th.  Early Bird pricing is not eligible for group pricing.
Registering a Group? If you need to register four (4) or more individuals for any of these training offerings, please email with the names and email addresses of each participant, and we will invoice you at the Standard Price (not Early Bird) for 1-3 and then $75 off each registrant beyond that number.