November Third Thursday: Capital Accounts: What Every LIHTC Investor Needs to Know
Date/Time
11/20/2025
4:00 PM - 5:00 PM Eastern
4:00 PM - 5:00 PM Eastern
Event Registration
Event Type(s)
Virtual Event (All Members)
Event Description
Capital Accounts: What Every LIHTC Investor Needs to Know
Capital accounts are central to how LIHTC partnerships allocate tax credits and losses—but they’re often overlooked until they become a problem. This session demystifies capital accounts and highlights why they matter to investors, especially in bond-financed and acquisition/rehab deals where negative capital accounts can jeopardize credit delivery and trigger exit tax liability.
Topics include:
Topics include:
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How capital accounts function in LIHTC deals and why they can hit zero
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The risks unique to 4% bond deals, acquisition credits, and bonus depreciation
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Structuring strategies to preserve investor capital accounts—such as minimum gain, 79/21 and de minimis rules, and special allocations
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Practical implications for investor yield, credit pricing, and exit tax exposure
Open to Investor and Affiliate Representatives
REGISTER TODAY
Location
Setting: Live Virtual
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