AHIC February Third Thursday: Demystifying Capital Account (Part II)

2/19/2026
4:00 PM - 5:00 PM Eastern

Virtual Event (All Members)

Capital accounts are central to how LIHTC partnerships allocate tax credits and losses—but they’re often overlooked until they become a problem. Join us for the second installment in our Third Thursday webinars to demystify capital accounts and highlight 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. Part 1 will take place on November 20.  

The two-part series covers: 

• How capital accounts function in LIHTC deals and why they can hit zero
• The risks unique to 4% bond deals, acquisition credits, and bonus depreciation
• Structuring strategies to preserve investor capital accounts—such as minimum gain, 79/21 and de minimis rules, and special allocations
• Practical implications for investor yield, credit pricing, and exit tax exposure

Open to Investor and Affiliate Representatives

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