Longwell Law Firm

Structuring and Financing a Tax Credit Deal?

Types of Tax Credits ,[object Object],[object Object],[object Object]

Federal Historic Rehabilitation Tax Credit Basics General ,[object Object],[object Object],[object Object],[object Object]

Historic Rehabilitation Tax Credit Basics Process ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Historic Rehabilitation Tax Credit Basics QREs – What Qualifies? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Historic Rehabilitation Tax Credit Basics What is Not a QRE ? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Historic Rehabilitation Tax Credit Basics Developer Fees ,[object Object],[object Object],[object Object],[object Object]

Historic Rehabilitation Tax Credit Basics Discussion on Enlargements ,[object Object],[object Object],[object Object]

Historic Rehabilitation Tax Credit Basics Discussion on Enlargements (C0nt’d) ,[object Object],[object Object],[object Object],[object Object]

Typical Direct Investment Structure Developer 0.1% Tax Credit Member 99.9% Tax Credit Entity Historic Building Lease to Third Parties

Typical Leasehold Investment Structure Developer 100% Tax Credit Member 99.9% Fee Owner Entity Historic Building Lease to Third Parties Tax Credit Entity Developer .01% Lease

Historic Rehabilitation Tax Credit Basics Does the Rehab Qualify? QREs during a 24-month period selected by the tax credit entity must exceed the greater of $5,000 or the adjusted basis of the building as of the beginning of the 24-month period. (60 months for a phased project).

Historic Rehabilitation Tax Credit Basics When Can The Credit Be Claimed? ,[object Object],[object Object],[object Object]

Historic Rehabilitation Tax Credit Basics When Must The QREs Be Incurred To Qualify? ,[object Object],[object Object],[object Object]

Historic Rehabilitation Tax Credit Basics What Is The Risk Of Recapture? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Historic Rehabilitation Tax Credit Basics Why Use The Tax Credits? ,[object Object],[object Object],[object Object],[object Object],[object Object]

Historic Rehabilitation Tax Credit Basics Investor Motivation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Historic Rehabilitation Tax Credit Basics Investor Guarantees ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Historic Rehabilitation Tax Credit Basics Eligible Users of Credits ,[object Object],[object Object],[object Object],[object Object]

Historic Rehabilitation Tax Credit Basics Tax-Exempt Entity Issues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Historic Rehabilitation Tax Credit Basics Tax-Exempt Entity Issues (Cont’d) ,[object Object],[object Object],[object Object],[object Object]

New Market Tax Credit Basics ,[object Object],[object Object],[object Object],[object Object],New Market Tax Credit Basics General

Historic Rehabilitation Tax Credit Basics New Market Tax Credit Basics Process ,[object Object],[object Object],[object Object],[object Object]

Treasury Department Investors Businesses (Qualified) CDE (For Profit or Non-Profit) New Market Tax Credit Basics How the NMTC Works Certification of CDEs Allocation of NMTC Investment/ Equity NMTC Investment/ Loans, Etc.

[object Object],[object Object],[object Object],[object Object],New Market Tax Credit Basics Qualified Business

New Market Tax Credit Basics ,[object Object],[object Object],[object Object],[object Object],New Market Tax Credit Basics Qualified Business (Cont.)

[object Object],[object Object],[object Object],New Market Tax Credit Basics NMTC Summary

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Ohio Rehabilitation Tax Credit Basics General

[object Object],[object Object],[object Object],[object Object],Ohio Rehabilitation Tax Credit Basics Differences from Federal

[object Object],[object Object],[object Object],[object Object],[object Object],Ohio Rehabilitation Tax Credit Basics Differences from Federal (Cont.)

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Ohio Rehabilitation Tax Credit Basics Scoring Criteria

[object Object],[object Object],[object Object],[object Object],Ohio Rehabilitation Tax Credit Basics Scoring Criteria

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Ohio Rehabilitation Tax Credit Basics Application Rounds

Historic Rehabilitation and New Market Tax Credits Basics QUESTIONS?

Contact us: Donald E. Longwell, Jr. Longwell Legal, LLC 40163 Banks Road Grafton, Ohio 44044 Mobile: 440-669-0876 Email: [email_address]

Longwell Law Firm

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