In Matter of RAM I LLC v. New York State Div. of Hous. & Community Renewal (123 AD3d 102 [1st Dept 2014] the Appellate Division, First Department held that an apartment that was subject to rent control prior to receiving J-51 tax benefits remained exempt from high rent/high income decontrol after J-51 benefits expired because the unambiguous language of Administrative Code 26-403 (e) (2) (j) provided that a housing unit qualified for an exemption from high rent/high income deregulation when it became subject to that provision by receiving J-51 benefits.