Presenter, Dan King of CohnReznick, will discuss the recent Strength Matters publication Avoiding Tax-Exempt Use Property in Credit Deals – The IRC §168(h) Election.
Learning Objectives:
- Understand how property characterized as tax-exempt use could negatively impact low-income housing tax credit or historic tax credit deals
- Learn how tax-exempt general partners can use a “blocker” corporation to avoid the taint of a tax-exempt use property and understand the tax consequences
- Learn about the elections required to use a “blocker” corporation to avoid the taint of the tax-exempt use property
- Learn about the critical timing considerations for making the elections required to use a “blocker” corporation
Join us on Wednesday, December 6, 2017 2:00-3:00 PM Eastern Time. Register in advance for this webinar here: https://zoom.us/webinar/register/WN_e0MzHnAhSY2Fc3v1atOyyw