A. J. Johnson will be conducting a 1.5-hour webinar on December 20, 2023, on Critical Issues Relating to the Acquisition and rehabilitation of LIHTC properties. The Webinar will be held at 1:00 PM Eastern Time.

This 1.5-hour session focuses on the issues that are critical to the success of any LIHTC acquisition/rehab project. The training focuses on tenant qualification, unit qualification, and first-year credit delivery. There will be a full discussion of determining the first-year applicable fraction, differentiating between the acquisition credit and rehab credit, transferring households between units during rehab, temporary relocation, the timing of resident qualifications, the meaning of the "safe-harbor" rule, re-syndication and previously qualified households, and 8609 issues.

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