14.9 Identities of Interest in Tax Credit Transactions

HUD Multifamily Accelerated Processing (MAP) Guide, HUD Handbook 4430.G (2020 ed., rev. Mar. 19, 2021) · 2026 edition · updated 2026-10-05 · United States

A. In cases of identities of Interest (IOI) transfers for non-profits, non-profit owners of currently insured or HUD-held properties may syndicate LIHTC properties and form new partnerships, subject to HUD’s Transfer of Physical Asset (TPA) policies. (See Housing Notice 2011-31.)

B. See Chapter 2 and Chapter 8 for additional guidance on acceptable IOI relationships.

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▸Contents — HUD Multifamily Accelerated Processing (MAP) Guide, HUD Handbook 4430.G (2020 ed., rev. Mar. 19, 2021)

HUD Multifamily Accelerated Processing (MAP) Guide, HUD Handbook 4430.G (2020 ed., rev. Mar. 19, 2021)

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