Understanding the New Partnership Audit Rules and the Impact on LIHTC Partnerships (On-Demand CLE)

    Understanding the New Partnership Audit Rules and the Impact on LIHTC Partnerships (On-Demand CLE)
    CLE 90 min

    Understanding the New Partnership Audit Rules and the Impact on LIHTC Partnerships (On-Demand CLE)

    The Bipartisan Budget Act of 2015 passed a new partnership audit regime. The rules, effective January 1, 2018, significantly change audit treatment on pass-through entities by making the partnership rather than the partners liable for any tax assessment upon audit. How will this affect your LIHTC partnerships and what will you need to do going forward? Join our experts as they answer these and other questions. You'll also get an overview of the new partnership audit rules and learn about potential pitfalls and uncertainties.

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    The new partnership audit regime is the first new set of such rules enacted since 1982. At the time this program was recorded, there were still many question marks around these rules as the IRS had yet to finalize the corresponding regulations. Nevertheless, it is imperative that LIHTC industry participants are prepared to address the impact. Make sure you know what the new rules mean for your LIHTC partnerships. This course will also provide you with information about the steps that need to be taken in structuring deals and adjusting documents going forward.

    Product Details

    Panelists

    Beth Mullen, Forrest David Milder, Holly H Heer

    Sponsors

    Forum on Affordable Housing and Community Development

    Product Code

    AH1712TOLC

    Duration

    90

    Publication Date

    1/10/2018 12:00:00 AM

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