Year Fifteen Guides https://lihtc.loan/ Tools for LIHTC owners: compliance and extended-use dates, the 140% rule, qualified contract and ROFR math, and Year 15 refinance sizing. en-us The LIHTC qualified contract: who can ask, what price, what happens https://lihtc.loan/guides/qualified-contract-explained/ https://lihtc.loan/guides/qualified-contract-explained/ Sat, 24 Oct 2026 00:00:00 GMT How a qualified contract request works under IRC 42(h)(6), how the price is built from debt, investor equity and distributions, and what ends extended use. LIHTC credit recapture: what triggers it and when it stops https://lihtc.loan/guides/recapture-and-the-compliance-period/ https://lihtc.loan/guides/recapture-and-the-compliance-period/ Sat, 24 Oct 2026 00:00:00 GMT How IRC 42(j) recapture works inside the 15-year compliance period, what the accelerated portion is, and why the recapture bond requirement ended in 2008. LIHTC right of first refusal: the 42(i)(7) minimum purchase price https://lihtc.loan/guides/right-of-first-refusal-minimum-price/ https://lihtc.loan/guides/right-of-first-refusal-minimum-price/ Sat, 24 Oct 2026 00:00:00 GMT Who can hold a right of first refusal on a tax credit property, the statutory minimum price, what debt counts, and how it compares with a qualified contract. Year 15 LIHTC exit options: buyout, sale, refinance, resyndication https://lihtc.loan/guides/year-15-exit-options/ https://lihtc.loan/guides/year-15-exit-options/ Sat, 24 Oct 2026 00:00:00 GMT What a general partner, investor and nonprofit can each do when a tax credit property's compliance period ends, and the statutory limits on each path.