Federal Tax Incentives for Historic Preservation

Lorman Education Services


Monday, March 12, 2018, midnight
Tuesday, March 12, 2019, midnight CDT

CM | 1.50
L | 1.50

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The Federal Historic Rehabilitation Tax Credit (HTC) has grown into a key financing tool for economic development, historic preservation and neighborhood revitalization. Combined in many areas with available state historic rehabilitation tax credits, HTCs have been used to rehabilitate historic city centers, theatres, warehouses and other historic buildings across the country. This topic will start with the basic tax and regulatory framework for HTCs. Explore the basic deal structures being used today, as well as discuss potential stumbling blocks, including recapture risks and tax exempt structuring issues. Discuss several court cases involving HTCs, including the Historic Boardwalk Hall case. IRS Guidance regarding the Historic Tax Credit Safe Harbor - Revenue Procedure 2014-12, 50(d) income issues and recent changes made to the program by the Tax Cuts and Jobs Act of 2017. The topic will explain how to monetize the tax credits from both the developer and the investor perspective following the recent IRS Guidance, and will conclude with a brief discussion of other tax incentives that can be used in conjunction with HTCs. Gain an understanding of the tax/regulatory rules and structures being used in conjunction with this tax incentive, strategies for monetizing the HTCs to bring needed capital into projects, information how best to use HTCs for both large and small projects, the most up-to-date knowledge regarding Revenue Procedure 2014-12, 50d income issues, the tax transition rules and updates to the program made by the recent tax legislation.

For further details or to register please visit www.lorman.com/c402200eau 

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Invited Speaker

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