Matter of Schiffren v. Lawlor (101 AD3d 456 [1st Dept 2012]) involved a building that was subject to rent regulation before its receipt of J-51 tax benefits. There, the Court held that based on the plain language of Administrative Code 11-243 and 26-504 (c), high rent/high income decontrol is not per se prohibited once the J-51 tax benefits expire on a dwelling unit that had been subject to regulation even before the tax benefits were obtained.