Understanding and Complying With the New LIHTC Average Income Set-Aside Webinar

Instructor: Heather Staggs
Income averaging provides an additional way for developments to qualify for the LIHTC. On January 30, 2020 the IRS issued Revenue Ruling 2020-4 that provides additional guidance on calculating income limit designations for units in a project that has selected the Average Income Test to qualify for the Minimum Set-Aside threshold. This webinar will give an detailed overview and the new guidance.

Additional Topics We will Discuss:

• Unit Designations and Property Mapping
• Compliance Considerations
• Leasing
• Next Available Unit Rule
• Income Limit Calculations

Members: $99
Non-Members: $139

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