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    Average Income Test in LIHTC Projects: Recent IRS Regulations, Updates & Implications [CC]

    Average Income Test in LIHTC Projects: Recent IRS Regulations, Updates & Implications [CC]
    CLE 90 min

    Average Income Test in LIHTC Projects: Recent IRS Regulations, Updates & Implications [CC]

    On October 30, 2020, the IRS published in the Federal Register proposed regulations on the LIHTC Average Income Test (AIT) minimum set-aside for public comment. The regulations, which are not yet finalized, would provide guidance on implementation of the AIT.

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    Closed Captioned.

    The AIT allows LIHTC project owners to rent units to tenants earning up to 80 percent of AMI, so long as the income designations of the units average no more than 60 percent of AMI. Many industry stakeholders provided comments to the IRS within the 60 day comment window. The IRS held a public hearing on March 24, 2021. Our panelists were each involved in commenting on and/or participating in the IRS public hearing on the Proposed Regulations. Please join us for an overview of the Proposed Regulations, a summary of the comments presented, observations on the IRS public hearing and next steps. The session will include an opportunity for Q&A with the panelists.

    Product Details

    Product Code

    AH2104WOLC

    Duration

    90

    Publication Date

    4/28/2021 12:00:00 AM

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