METHOD AND APPARATUS PREVENTING WASTE OF U.S. FEDERAL LOW INCOME HOUSING TAX CREDITS AVAILABLE FOR A MIXED-INCOME REAL ESTATE PROJECTS HAVING LOW-INCOME UNITS AND MARKET-INCOME UNITS

摘要

Mixed-income housing projects generate federal low-income housing tax credits. Previously, due to numerous impediments, it has been impossible to efficiently syndicate these credits, resulting in many going to waste every year. The present invention relates a method that allows for more efficient syndication of the available tax credits, as well as provides more efficient means for analyzing the potential syndicatability of the tax credits generated by a given building project.