Articles
Disparate impact as applied to LIHTC programs
USA - July 8 2015 The Supreme Court held in Texas Department of Housing and Community Affairs v. Inclusive Communities Project, Inc. ("TDHCA Opinion") that a State's…
Leverage lender issues
USA - June 9 2015 In comments at the ABA Forum - IRS/Treasury meetings, Paul Handleman, chief of the passthroughs and special industries branch of the IRS Chief…
Disguised sale of state credits
USA - May 5 2015 In Virginia Historic Tax Credit Fund 2001 LP v. Commissioner, 639 F. 3rd 141 (4th Cir. 2011), the Fourth Circuit held that the disproportionate…
Deferred developer fees
USA - May 5 2015 Questions continue to be raised regarding whether developers should document the obligation to pay deferred development fees with a note. Section…
Wil there be 2015 extenders?
USA - March 10 2015 As noted in a recent CreditBryanCave blog entry, the Extenders Bill enacted at the end of 2014 was limited to a retroactive one year look-back and…
