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    Average Income Test in LIHTC Projects—Overview of Recently Released Final and Temporary IRS Regulations [CC]

    Average Income Test in LIHTC Projects—Overview of Recently Released Final and Temporary IRS Regulations [CC]
    CLE 90 min

    Average Income Test in LIHTC Projects—Overview of Recently Released Final and Temporary IRS Regulations [CC]

    Please join us for an overview of the new Regulations and the practical implications for moving forward with LIHTC projects using the AIT. The session will include an opportunity for Q&A with the panelists.

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    Closed Captioned.

    On October 7, 2022, the IRS published in the Federal Register Final and Temporary Regulations on the Average-Income Set-aside Test (AIT) for low-income housing tax credit (LIHTC) properties. Congress enacted the AIT in 2018 and Proposed Regulations were released in October of 2020, which contained challenges to implementing the AIT and caused concern in the LIHTC industry. Through public hearings, comment letters and other industry feedback, these concerns were expressed and helped shape the updated Regulations recently released. Our panelists were involved in commenting on and/or participating in the IRS public hearing on the Proposed Regulations. Please join us for an overview of the new Regulations and the practical implications for moving forward with LIHTC projects using the AIT. The session will include an opportunity for Q&A with the panelists.

    Product Details

    Product Code

    AH2211W2OLC

    Duration

    90

    Publication Date

    12/1/2022 12:00:00 AM

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