corporate investor


Also found in: Thesaurus.
Related to corporate investor: Institutional investor
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.corporate investor - a company that invests in (acquires control of) other companies
company - an institution created to conduct business; "he only invests in large well-established companies"; "he started the company in his garage"
raider - a corporate investor who intends to take over a company by buying a controlling interest in its stock and installing new management
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These tax credits can be either used to reduce the building owner's federal tax liability on a dollar-for-dollar basis or transferred to a corporate investor in exchange for additional equity capital that can be utilized for long-term financing of the project.
For a direct corporate investor receiving only a one-half ACT refund, the unrefunded half of the ACT will be treated as an income tax imposed on the recipient.
Because dividends are entitled to a substantial exclusion from federal income taxes, these investments have a relatively high net after-tax return to the corporate investor.
Faced with these options, most developers elect to syndicate or transfer the tax credits to a corporate investor because under current federal tax law, such as the Passive Activity Rules and the Alternative Minimum Tax Regulations, corporations constitute the most efficient tax credit consumers.
Typically, to transfer the tax credits, the corporate investor is admitted into a limited partnership (or similar legal ownership structure) prior to issuance of the certificate of occupancy and the official "in service" date.
As a dollar-for-dollar reduction of income tax owed, tax credits can be either used to offset the developer's tax liability or sold to a corporate investor in exchange for equity capital that can be utilized for long-term financing of the project.

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