STRUCTURING METHOD AND ASSOCIATED MODELING SOFTWARE FOR TAX CREDIT INVESTMENTS THAT WILL GENERATE POSITIVE EARNINGS BEFORE INCOME TAX DEPRECIATION AND AMORTIZATION (EBITDA) UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP)

摘要

Low-income housing projects generate federal low-income housing tax credits. Previously, due to numerous impediments, investing in tax credits results in a negative, or at best a neutral effect on the investor's EBITDA for financial accounting purposes. The present invention relates a method that allows for a more efficient syndication of the available tax credits that generates positive EBITDA to investors at a lower cost.