June 9 - 10, 2016 | W Hotel, Washington, DC
To download presentations from this conference, click here.
Annual Historic Tax Credit Summit
We're excited to gather in Washington, DC, for our Annual Historic Tax Credit conference and to commemorate the 50th Anniversary of the National Historic Preservation Act
It has been a little over two years since the IRS issued its guidance on Historic Tax Credit (HTC) transactions in response to Historic Boardwalk Hall (Revenue Procedure 2014-12). Activity in the HTC space has ramped up but the industry is still wrestling with some aspects of the guidance, and there are other uncertainties on the horizon. Join us as investors, developers, and practitioners on the front lines of today's HTC transactions gather in Washington, DC, to take a comprehensive look at the current environment, including:
- "50(d) Income" is still 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.
We'll also explore state credit transactions, exits, audit activity, tax reform, the new audit rules, and other issues facing the industry as a whole.
Attending our Annual Historic Tax Credit Summit gives you the opportunity to connect with business and professional colleagues and explore the changing landscape of the industry.
Don't miss this premier event for cutting-edge guidance, networking, and open discussions with industry leaders. Register today. See you in DC!
Who Should Attend
- Developers and owners of residential, commercial, or mixed-use market-rate or low-income property who are interested in learning more about the rules, strategies, and opportunities of historic credit deals as well as how to twin them with New Markets and Low-Income Credits
- Investors, lenders, syndicators, underwriters, and others involved in financing properties who use, or are considering using, Historic Tax Credits in combination with other financing tools
- State, tribal, and local officials; nonprofit representatives; and those interested in historic preservation seeking to stay current on the latest techniques designed to finance development as well as preserve or rehabilitate older buildings
- Real estate and tax attorneys, accountants, consultants, and other advisers to the development community who want up-to-the-minute analyses of applicable regulations, processes, and business considerations to help clients get the most from their Historic Tax Credit projects