I need help with a CD investment question. Our Bank is considering a LIHTC Community Development investment where contributions are made over a 5 year period.

If only a small portion of the total investment is made in the current year, do we get committment credit for the difference in the current year?

We got full credit for our investments and then I mention the amounts disbursed to date going forward for "consideration"

If you have made a legally binding commitment you can get full credit for the investment even if you have not fully funded it yet.

Thanks for the information!!!!