Our newsletter articles for developers, investors, and family offices.
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Follow The Sherbert GroupEffective October 1, 2026, Sherbert CPA, PC has joined Prager Metis CPAs, and Bill Sherbert, CPA, joins Prager Metis as a Principal.
Read the ArticleASC 850 and HUD’s identity-of-interest rules are separate frameworks. Which one applies to your LIHTC or FHA deal, and why clearing one doesn’t clear the other.
Read on LinkedInWhat in Notice 2026-40 follows from the OBBBA statute, what exists only as announced regulatory relief, and how much weight to give each before December 31.
Read the ArticleNSPIRE replaces REAC/UPCS. What changes, what inspectors now score, and how owners of HUD-assisted properties should prepare.
Read the ArticleWhy HTC deals are built around a five-year recapture period, how the investor-to-developer flip works, and what the safe harbor requires.
Read the ArticleSouth Carolina tax credit update: SCDOR reverses part of a 2025 ruling, plus new legislation on abandoned building, historic, and LIHTC credits.
Read the ArticleTwo decades of clean peer reviews — and why that matters to the investors, lenders, and agencies who rely on our reports.
Read the ArticleHow family offices can use HTC investments to offset passive income — a planning opportunity many advisors overlook.
Read the ArticleWhat decades of professional practice have taught us about building teams that clients can rely on.
Read the ArticleHow states are approaching the new nomination round, and what the redrawn map means for developers and investors.
Read the ArticleWhy properties perform better when the books and the buildings are managed in concert.
Read the ArticleS.853, signed May 19, 2026, amends SC's Abandoned Buildings Tax Credit — expanding eligibility, shifting NOI timing, and prohibiting credit collateralization.
Read the ArticleTax credit equity, bridge debt, and the layered structures that finance projects conventional lenders won’t touch alone.
Read the ArticleConsistency, communication, and proactive problem-solving — the habits that separate well-run properties from the rest.
Read the ArticleSC's 326 rural OZ 2.0 tracts qualify for a 30% basis step-up under Rev. Proc. 2026-14. Nomination window closes September 28, 2026.
Read the ArticleMaximize first-year Low-Income Housing Tax Credits with placement-in-service timing and occupancy strategies to reduce deferrals and boost investor equity.
Read the ArticleAI Breakthroughs: Ethics, Innovation & Impact. Thoughts from an accounting professional.
Read the ArticleNew 2026 SCDOR revenue ruling on the SC abandoned building tax credit - find out what you should be considering for your project.
Read the ArticleDid you know? 2026 marks 20 years of The Sherbert Group driving results in the tax credit industry.
Read the ArticleTo qualify for the 20% Federal Historic Tax Credit, a building must be substantially rehabilitated. Find out about the test, QREs and phased project rules.
Read the ArticleAs your trusted partners in financial reporting and assurance, we are committed to upholding the highest standards of quality in every service we provide.
Read the ArticleOZ investment changes after OBBBA are discussed, focusing on 2027 and later investments.
Read the Article2025 final regulations on the average income test - see how your property may be impacted.
Read the ArticleGreat news for multifamily developments! This week, HUD issued a notice modifying and finalizing the Mortgage Insurance Premium (MIP) changes that were…
Read the ArticleDecades of nationwide experience in the tax credit industry.
Read the ArticleThe proposed Historic Tax Credit Growth and Opportunity Act of 2025 (the Act), a bipartisan bill, enhances tax incentives for building rehabilitation and historic building preservation by amending the Internal Revenue Code of 1986 (IRC).
Read the ArticleOn July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBB) into law that provides significant tax reform for years 2025 and beyond.…
Read the ArticleOn July 4, 2025, President Donald Trump signed the One Big Beautiful Bill Act (OBBBA) into law, marking a significant overhaul of the U.S. tax code and…
Read the ArticleIn March 2025, the North Carolina General Assembly introduced North Carolina House Bill 467, titled "Reenact Low-Income Housing Tax Credits" (the…
Read the ArticleDreamKey Partners has announced the June grand opening of its Dillard School Senior Apartments, a transformative project in Yanceyville, NC. The…
Read the ArticleEarly this morning, the U.S. House of Representatives narrowly passed H.R. 1 (“One Big Beautiful Bill”). At more than a thousand pages, it certainly is…
Read the ArticleThe multifamily housing sector in North Carolina has been a cornerstone of the state’s response to rapid population growth and housing demand,…
Read the ArticleAt Sherbert Group, we are excited to share the recent opening of Roar: Rock Hill, a dynamic entertainment venue at The Thread, bringing a fresh wave of…
Read the ArticleThe first major update to the HOME program since 2013 is set to go into effect April 20, 2025 after initially being delayed by the new administration.…
Read the ArticleNestled in Rock Hill, South Carolina was a hidden gem in an abandoned textile finishing plant that originally started operations as the Rock Hill…
Read the ArticleThe South Carolina textile mill credit has changed several times since first enacted under Chapter 65 of Title 12 back in 2008. (And four years before…
Read the ArticleUnderstanding the complexities of South Carolina tax law is essential for developers and property owners looking to maximize their incentives. In…
Read the ArticleThe Sherbert Group is pleased to be associated with the newly-opened Cambria Hotel Rock Hill – University Center in Rock Hill, SC. As a cornerstone of…
Read the ArticleAaron Mayer, Sherbert Group’s Director of Sherbert Consulting and Moxie Investment Funds, has recently been recognized as the most outstanding Master…
Read the ArticleThe Sherbert Group is excited to announce the November 2020 closing of Rock Hill Commerce Center, the $60M+ redevelopment of the former Randolph Yarns…
Read the ArticleEven for those of us far too young to have seen them first hand, black and white images of men and women in grease stained overalls and sooty head…
Read the ArticleThe IRS recently released a draft version of Form 8997 for the 2020 tax year. The purpose of the Form 8997 is to provide a centralized form for an…
Read the ArticleInvestor equity pricing is often adjusted based on the amount of first year credits; it is imperative a project maximize the amount of first year credits.
Read the ArticleThe Sherbert Group has developed procedures to make sure your tax credit project achieves the maximum equity contributions. Read more.
Read the ArticleIf an article raised a question about your project or portfolio, let's talk it through.
