Jan. 31, 2023: Direct Investment vs. Pass-Through Lease: How to Choose Your Historic Tax Credit Structure

Tax Credit Tuesday Podcasts
Tax Credit Tuesday Podcasts
Episode • Jan 31, 2023 • 30m
There are two overarching ways to structure a historic tax credit transaction: the direct investment structure and the pass-through lease structure. How do the structures differ and how can you choose the right structure for your project? Michael Novogradac, CPA, and Novogradac partner John DeJovine, CPA, discuss the pros and cons of each structure for developers and investors, as well as other considerations when choosing a structure.