A. J. Johnson will be conducting a webinar on August 10, 2023, on Requirements & Best Practices Relating to the Average Income Minimum Set-Aside for LIHTC properties. The Webinar will be held at 1:00 PM Eastern Time.

The Average Income Minimum Set-Aside Test ("AI") was added to the LIHTC program in March 2018. While it is being implemented successfully on many properties, there remains a good deal of industry-wide confusion about the use of the AI set-aside and the risks involved.  This one-hour live webinar will review the requirements of AI, discuss the risks of this set-aside, and provide best practice recommendations for implementation of the Average Income test. We will also cover the final IRS guidance relating to the AI set-aside.  The Webinar will be presented by A. J. Johnson, a nationally recognized expert on affordable housing who has already provided compliance oversight on multiple properties using the AI set-aside.

Those interested in participating in the Webinar may register on the A. J. Johnson Consulting Services website (www.ajjcs.net) under "Training."