CREA Edge Newsletter - May 2021

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AWARDS & KUDOS

Congratulations to Woda Cooper Companies on the deserved recognition of Prospect Yard as a winner of the Ruth Ratner Award. Prospect Yard is an adaptive reuse community, serving 42 families in Cleveland. Given annually this award is presented to “downtown community members and entities to recognize achievement in the advancement of downtown Cleveland.” HAPPY RETIREMENT, WAYNE!

It has truly been an honor and privilege to have had Wayne Nelis a part of CREA’s story for the last 14 years. CREA is better today for his efforts, work, and humor. While he will always be a part of our work family, we wish Wayne the very best (including lots of golf and beach time) in his retirement!

At this time, the majority of the CREA Fund audits and tax returns have been delivered to investors. This tax season was a challenging one due to changes in tax legislation with little IRS guidance as well as the ever changing COVID environment. There are a few funds that are being wrapped up in May due to delays in getting lower tier information. Overall, it was another successful tax season! 2021 TAX SEASON

GOOD TO KNOW

2021HUDIncome Limits – The HUD income limits were released on 4/1/2021. There is a 45 day grace

Eviction Moratorium – The Centers for Disease Control and Prevention (CDC) Eviction Moratorium has been extended

CREA Stats – Based off of tracking from May 2020 to March 2021, CREA’s average collections for our portfolio are 94%. Additionally, there is now dedicated asset management

period for implementation of new rent and income limits (5/15/2021).

to 6/30/21 in order to continue to prevent further spread of COVID-19.

presence within CREA’s Boston, New York and San Diego offices with the addition of recent new hires.

IRSNotice 2021-12 - In January, the IRS issuedNotice 2021-12, giving relief for various LIHTC requirements, including: • 12/31/20 Placed In Service deadlines have been extended to 12/31/21 • Extensions for 10% Tests as well as other rehab expenditure periods • Tenant income recertification waiver extended to 9/30/21 • State agencies are not required to conduct compliance monitoring reviews through 9/30/21 • Extension to satisfy occupancy obligations for the 1st year of the credit period

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