WEBINAR

This webinar offers affordable housing professionals a practical lens on the recent legislative changes introduced by the One Big Beautiful Bill Act. Rather than revisiting the bill’s language, our focus is on how its provisions can be applied to real-world transactions and how they open up new tax planning opportunities.

Led by CohnReznick’s Affordable Housing team, this 60-minute session will follow a Q&A format, addressing the most frequently asked client questions with clear examples and actionable guidance.

Topics will include:

• Section 163(j) ATI changes: Explore implications for interest expense limitations and deal structuring.
• Bond-financed deals and the 25% test: Clarify compliance strategies and planning opportunities.
• Bonus depreciation and PIS rules: Learn how to identify qualifying assets and apply updated rules to your advantage.
• Section 45L and solar credits: Understand eligibility and timing nuances to maximize incentives.

Attendees will leave with a stronger understanding of how to apply these changes to their deals, uncover potential tax efficiencies, and prepare for strategic conversations with their teams and advisors.

Live event participants are anticipated to qualify for 1 CPE credit in the Taxes field of study. See additional emails below.

SPEAKERS

Richard Shevak
Partner
CohnReznick

Laura Wilder
Partner
CohnReznick

CPE Information

Live event participants can earn up to 1 CPE credit in the Taxes field of study.

Program description: This webinar offers affordable housing professionals a practical lens on the recent legislative changes introduced by the One Big Beautiful Bill Act. Rather than revisiting the bill’s language, our focus is on how its provisions can be applied to real-world transactions and how they open up new tax planning opportunities. Led by CohnReznick’s Affordable Housing team, this 60-minute session will follow a Q&A format, addressing the most frequently asked client questions with clear examples and actionable guidance.

Program level: Basic – New to subject knowledge 

Prerequisites: None

Topics to be discussed include:

• Gain insights from real-world examples and expert responses to frequently asked client questions.
• Receive actionable guidance tailored to current legislative and market conditions.
• Understand how recent updates to Adjusted Taxable Income (ATI) affect interest expense limitations and apply these changes to optimize deal structuring in affordable housing transactions.
• Determine asset eligibility for 100% bonus depreciation under post-OBBBA rules and distinguish between building-integrated and separately installed items for depreciation purposes.
• valuate implications for investor returns and identify potential pitfalls in new construction and acquisition/rehab projects.

Instructional delivery method: Webinars: Group Internet Based

Course registration requirements: Landing pages feature this content prior to CPE credit approval.

Official NASBA sponsor statement, if an approved NASBA sponsor (explaining final authority of acceptance of CPE credits):

CohnReznick is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State board of accountancy have final authority on the acceptance of individual courses for CPE credits. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

"CohnReznick" is the brand name under which CohnReznick LLP and CohnReznick Advisory LLC and their respective subsidiaries provide professional services. CohnReznick LLP and CohnReznick Advisory LLC (and their respective subsidiaries) practice in an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations, and professional standards. CohnReznick LLP is a licensed CPA firm that provides attest services to its clients. CohnReznick Advisory LLC provides tax and business consulting services to its clients. CohnReznick Advisory LLC and its subsidiaries are not licensed CPA firms.