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June 4 - 5, 2015 | The Omni Parker House Hotel, Boston, MA


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Annual Historic Tax Credit Summit

As the Historic Tax Credit (HTC) industry becomes more accustomed to dealing with the IRS guidance on Historic Boardwalk Hall (Revenue Procedure 2014-12), deal activity in the HTC space has ramped up. Investors are returning to the market and deals are closing. But the industry is still wrestling with some aspects of the guidance that have proven to be difficult to apply in practice. Experienced investors, developers, and practitioners on the front lines of today's HTC transactions will gather in Boston to take a comprehensive look at the current environment, including:

  • "50(d) Income" is on the front burner. Where does the IRS stand on guidance? What are the experts saying about inclusion in basis, acceleration on exit, flips, the future of the master lease structure and the effect of 50(d) income on risk sharing and pricing.
  • Revenue Procedure 2014-12 compliance, best practices and Safe Harbor "lite" transactions. Hear how investors are underwriting structure risk, and complying (or not) with the numerous elements of the Safe Harbor. How have pricing and deal terms responded to the new risk allocation?
  • Reasonableness Reports and Opinions benchmarking developer fees, management fees, lease terms, and other arrangements have become a cottage industry. When are they needed, what should they cover and what should they say?
  • Combining HTCs with New Markets Tax Credits, Low Income Housing Tax Credits, and loans from affiliates.

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