Average Income Set-Aside Test Self-Paced Course (LMS)

On October 7, 2022, the IRS released the long-awaited final regulation (IRS Treasury Regulation 1-42.19)regarding the Average Income Test (AIT). This final regulation includes much-needed clarifications about the AIT and what properties using this election need to know.

Join Amanda Lee Gross for this two-hour webinar at a special rate of $89.00 (for IRS Treasury Regulation 1-42.19 which brought these changes). Amanda will unpack the new Average Income Test (AIT) regulation and explain the impact of the new rule in a concise and easy-to-understand manner.

This webinar will include:

• Learn about the Average Income Test, the third minimum set-aside election for the Low Income Housing Tax Credit program
• The Next Available Unit Rule for the Average Income Test
• Determining qualified groups of units for use in applicable fraction determinations
• AIT recordkeeping and reporting requirements.

Attendees of this important webinar will gain a clear understanding of the new regulation and what is needed to ensure compliance.

About the LIHTC Income Averaging Self-Paced Course

• Instructors: Amanda Lee Gross
• Type of Instruction: 2 Hour Video Presentation
• Quiz Type: One-Part Quiz 
• Certification: 2 Hours of CEU
• Certificate Provided: Yes 
• Cost Per Person: $99.00
• Manual: PDF Manual Download 

You will receive an invitation to our Learning Management System shortly after your purchase.