LIHTC Guide
Sign in Subscribe

Feb 18, 2017

Determining the Income of Independent Contractors

Determining the Income of Independent Contractors   It is becoming more and more common for managers of affordable housing to have to verify the income of "gig" workers. Sometimes called "g...

Feb 14, 2017

VAWA Deadline Reminders

VAWA Deadline Reminders   As I noted in a prior client memo, HUD has released four Model forms for use on HUD properties to ensure compliance with requirements of the Violence Against Women...

Feb 12, 2017

Using PHA Income Verification for Section 8 Voucher Residents on LIHTC Projects

IRS Regulation 1.42-5 states that the requirement to verify the income of a low-income resident with a Section 8 voucher at a tax credit property is satisfied "if the public housing authority provides...

Jan 12, 2017

Notice H 2016-18, Automating Capital Needs Assessments

HUD published Notice H 2016-18 on December 30, 2016, "Implementation of the CNA e Tool: Automating Capital Needs Assessments (CNA), and Related Policy Changes." The Notice introduces new Capi...

Jan 8, 2017

Costs and Burdens Relating to VAWA

The cost of implementing the VAWA 2013 requirements can be significant. The HUD final rule provides guidance on who will bear the cost of implementation. One issue is who bears the cost if a proper...

Jan 4, 2017

Some States and Localities Increase the Minimum Wage for 2017

Managers of affordable housing properties spend a good deal of their time verifying and calculating income. All managers are aware that most workers must be paid a minimum wage (some workers are exemp...

Jan 2, 2017

IRS Notice 2016-77 - QAP Preferences Relative to Community Revitilization Plans

On December 27, 2016, the IRS issued Notice 2016-77. This Notice relates to the issue of satisfying the required Qualified Allocation Plan (QAP) preference relating to Community Revitalization Plans. ...

Jan 2, 2017

2017 Increase in Pay for Active Duty Military

The National Defense Authorization Act of 2017 has been signed into law by President Obama and effective January 1, 2017, all active duty and active reservists will receive an increase of 2.1% in bas...