The team discussed the inclusion of bond proceeds and investment earnings in the 50% test, the complexities of bond transactions, and strategies for structuring mixed-use developments involving affordable housing tax credits. They also explored the application of tax credit and bond rules to separate condo units within a single building, the challenges of underwriting and cross-collateralization during the construction period, and the allocation of bonds in financing projects. Lastly, they discussed a case from Massachusetts involving the interpretation of the Section 42, i. 7 Right of 1st Refusal Minimum Purchase Price and the organization of an upcoming panel and webinar on exit issues.