The Rehabilitation Tax Credit is the most important (in dollar volume) federal preservation program.
While the two types of Federal historic rehabilitation tax credits, 10% credit and 20% credit, have separate qualifications and permitted uses, they both must meet the same requirements of exceeding $5000 of qualified rehabilitation expenditure or building basis, whichever is greater. Historic Rehabilitation Tax Credits combines well with LIHTC, new market and energy tax credits, however be aware of tax-exempt use issues with historic tax credits.
Agenda
Faculty
Daniel J. Kolodner
Klein Hornig LLP
- Partner in Klein Hornig LLP’s Boston, Massachusetts office
- Concentrates his practice on community development finance, specifically the use of tax incentives as means for financing community revitalization projects, with a focus on new markets tax credits and historic tax credits
- Extensive experience in structuring transactions involving the use of new markets tax credits, historic tax credits and low income housing tax credits, as well as associated state tax credits
- Practice focuses on assisting developers and tax-exempt entities, such as health centers, charter schools and theatres, in taking advantage of new markets tax credits and historic tax credits
- Frequently speaks at national and local conferences on the topic of historic tax credits and new market tax credits, as well as other federal, state and local tax incentives
- Recent guest lecturer on new markets tax credits and historic tax credits at the MIT Center for Real Estate in Cambridge, Massachusetts
- Can be contacted at 617-224-0617 or [email protected]
Nicholas J. Ratti
CohnReznick LLP
- Principal in CohnReznick LLP’s (formerly Reznick Group PC) real estate consulting practice in Boston, Massachusetts
- More than 10 years of experience in the tax credit industry
- Currently responsible for developing and evaluating transaction structures, providing tax compliance advice, evaluating tax credit recapture or tax-loss reallocation issues, strategizing post compliance period exits and providing syndication advisory services
- Extensive experience structuring a wide range of low-income housing, historic and new market tax credit transactions for his developer and investor clients
- Prior to joining CohnReznick LLP, he held positions as an accountant for Fidelity Investments and as a senior accountant for Ziner Kennedy and Lehan, both based in Boston
- B.S. degree in accounting and finance, Providence College
- Can be contacted at 617-648-1405 or [email protected]
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