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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.

      Select your state to learn more about the credit details and status of CLE application. Credit is not available for states not listed.

      1.50 total credit hours including

      • General

        Status:

        Approved

        1.50 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • General

        Status:

        Available for credit

        1.50 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • Substantive Law

        Status:

        Available for credit

        1.50 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • General

        Status:

        Approved

        1.50 credit hours

        Available until:

        11/30/2025

      2.00 total credit hours including

      • General

        Status:

        Approved

        2.00 credit hours

        Available until:

        12/31/2024

      1.50 total credit hours including

      • General

        Status:

        Available for credit

        1.50 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • General

        Status:

        Applied for upon completion

        1.50 credit hours

        Available until:

        12/31/2024

      1.50 total credit hours including

      • General

        Status:

        Approved

        1.50 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • General

        Status:

        Self apply

        1.50 credit hours

        Available until:

        11/30/2027

      1.50 total credit hours including

      • General

        Status:

        Approved

        1.50 credit hours

        Available until:

        12/31/2024

      1.50 total credit hours including

      • General

        Status:

        Self apply

        1.50 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • General

        Status:

        Approved

        1.50 credit hours

        Available until:

        11/30/2025

      1.80 total credit hours including

      • General

        Status:

        Available for credit

        1.80 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • General

        Status:

        Self apply

        1.50 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • General

        Status:

        Applied for upon completion

        1.50 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • General

        Status:

        Available for credit

        1.50 credit hours

        Available until:

        11/30/2025

      1.80 total credit hours including

      • General

        Status:

        Reciprocity

        1.80 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • General

        Status:

        Approved

        1.50 credit hours

        Available until:

        11/30/2027

      1.50 total credit hours including

      • Areas of Professional Practice

        Status:

        Approved

        1.50 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • General

        Status:

        Approved

        1.50 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • General

        Status:

        Approved

        1.50 credit hours

        Available until:

        11/30/2025

      2.00 total credit hours including

      • General

        Status:

        Applied for

        2.00 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • Substantive

        Status:

        Available for credit

        1.50 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • General

        Status:

        Approved

        1.50 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • General

        Status:

        Available for credit

        1.50 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • General

        Status:

        Self apply

        1.50 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • General

        Status:

        Self apply

        1.50 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • General

        Status:

        Approved

        1.50 credit hours

        Available until:

        11/30/2025

      1.80 total credit hours including

      • General

        Status:

        Approved

        1.80 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • Law & Legal Procedure

        Status:

        Approved

        1.50 credit hours

        Available until:

        11/30/2027

      1.80 total credit hours including

      • General

        Status:

        Applied for

        1.80 credit hours

        Available until:

        11/30/2025

      1.50 total credit hours including

      • General

        Status:

        Self apply

        1.50 credit hours

        Available until:

        11/30/2025

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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

      Panelists

      Glenn A Graff, Jen Brewerton, Mark H Shelburne, Scott Michael Dunn

      Sponsors

      Forum on Affordable Housing and Community Development

      Product Code

      AH2211W2OLC

      Duration

      90

      Publication Date

      12/1/2022 12:00:00 AM

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