Nixon Peabody partner Forrest Milder and counsel Chaundi Randolph will be speaking at the upcoming American Bar Association's (ABA) upcoming Forum on Affordable Housing & Community Development Law 2023 Annual Meeting.
Details from the conference website
Treasury-Industry Panel to Discuss the Energy Credits in the Inflation Reduction Act
Wednesday, May 24, 2023
1:30—3:00 PM
Panelist: Forrest Milder, Partner
The 2022 Inflation Reduction Act contained significant changes to the Section 45L, Energy Efficient Home Credit and the Section 48 Energy Credit. The credits include provisions specifically designed to allow use of the credits in affordable housing and provide new ways to monetize the Section 48 Credit. The panel will discuss the revised laws and guidance that has recently been issued.
IRS, Treasury and Industry Panel to Issues Related to the Low- Income Housing Tax Credit
Wednesday, May 24, 2023
3:15—4:45 PM
Panelist: Forrest Milder, Partner
The panel will discuss the recently issued final and proposed regulations on the Low-Income Housing Tax Credits (“LIHTC”) Average Income Test, as well as other affordable housing and community development issues related to the LIHTC, Qualified Opportunity Zones, New Markets Tax Credits, as well as the proposed New Homes Investment Credit.
Hot Topics in Tax Credit Transactions
Friday, May 26, 2023
9:45—11:00 AM
Panelist: Forrest Milder, Partner
Hear from the experts on the latest issues impacting our industry, including (a) whether a sale of the project or partnership interest is a liquidation event, (b) land treatment in a 4% transaction using a ground lease for land and building, (c) structuring transactions using 45L credits, (d) challenges to using the 1st excess basis calculation for 1st year credits, (e) delayed 8609s, (f) whether a subsidiary of a Housing Authority is eligible for a 168(h)(6) election, (g) the use of tax-exempt bonds on a combined LIHTC/commercial building, and (h) relocation costs.
Hot Topics in Public & Assisted Housing
Friday, May 26, 2023
11:15 AM—12:30 PM
Panelist: Chaundi Randolph, Counsel
Hear from the experts on the latest issues impacting our industry, including (a) whether a sale of the project or partnership interest is a liquidation event, (b) land treatment in a 4% transaction using a ground lease for land and building, (c) structuring transactions using 45L credits, (d) challenges to using the 1st excess basis calculation for 1st year credits, (e) delayed 8609s, (f) whether a subsidiary of a Housing Authority is eligible for a 168(h)(6) election, (g) the use of tax-exempt bonds on a combined LIHTC/commercial building, and (h) relocation costs.
For more information or to register, visit the conference website.