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Learn the Basics Housing Tax Credits 101 John Mackey, CPA Reznick Group
General Information (continued)
Development Costs (continued)
Rental Income & Expenses
Rental Income & Expenses (continued)
Projected Value of Tax Credits, Cash Flow, and Tax Loss Amounts per Investor LP, assuming a 35% tax rate
Sources and Applications of Funds
Low Income Tax Credit Calculation
Projection of Investment Results upon Sale or Disposition of Project on 12/31/22
Net after Tax Benefit Including Sale or Disposition of Project on 12/31/22
Amortization Schedule – Permanent Loan
Amortization Schedule – Permanent Loan (continued)
Amortization Schedule – Second Loan
Amortization Schedule – Second Loan (continued)
Amortization Schedule – Other Loan
Amortization Schedule – Other Loan (continued)
Amortization Schedule – Developer Note
Amortization Schedule – Developer Note (continued)
Projected Replacement Reserve
Projected Operating Reserve
Minimum Gain Calculation
Minimum Gain Calculation - Summary
Potential Loss Reallocation due to 704(b)
Potential Loss Reallocation due to 704(b) - continued
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© 2002 By Default! A Free sample background from Slide 1.
ONE HUNDRED AND RISING FEASIBILITY STUDY, DESIGN & PLANNING PROJECT MANAGEMENT, COST CONTROL CONSTRUCTION MANAGEMENT, AGENCY MARKETING & PR, RESEARCH &
McGraw-Hill/Irwin ©2008 The McGraw-Hill Companies, All Rights Reserved CHAPTER12CHAPTER12 CHAPTER12CHAPTER12 Financial Leverage and Financing Alternatives.
12-1 Chapter 12 Capital Budgeting and Estimating Cash Flows © Pearson Education Limited 2004 Fundamentals of Financial Management, 12/e Created by: Gregory.
OBJECTIVES Reduce the amount of proposed tax increase we are asking from our citizens from.35 to.25 while maintaining current service levels. Where possible.
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© The McGraw-Hill Companies, Inc., 2002 McGraw-Hill/Irwin Slide 13-1 STATEMENT OF CASH FLOWS Chapter 13.
REVISED SCHEDULE VI BALANCE SHEET AS PER COMPANIES ACT 1956.
Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved. PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A.,
Carryover Allocations and the 10% Test IPED Housing Tax Credits 101 July 24-25, 2008 Faith K. Bruins, Esq.
Conducted by: Mr. Koy Chumnith The Income Statement and Statement of Cash Flows , Royal University of Law and Economics McGraw-Hill/Irwin.
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