This document summarizes several national legislative issues related to the apartment industry in January 2010. It discusses federal issues around housing finance, tax matters, and the environment. It also outlines state and local concerns, including budgets/taxes, energy/green building policies, building codes, bed bugs, and additional regulatory issues. The National Apartment Association is tracking these issues and lobbying on behalf of the apartment industry.
Unshackle Upstate sent a letter to Lawrence Schwartz, Chair of the Mandate Relief Redesign Team (MRRT) and senior advisor to Governor Cuomo, identifying nine recommendations that will help reduce the costly, unfunded mandates that the state imposes on local governments and school districts.
For more information, visit: www.unshackleupstate.com
Unshackle Upstate sent a letter to Lawrence Schwartz, Chair of the Mandate Relief Redesign Team (MRRT) and senior advisor to Governor Cuomo, identifying nine recommendations that will help reduce the costly, unfunded mandates that the state imposes on local governments and school districts.
For more information, visit: www.unshackleupstate.com
This section of Solutions for America addresses the key issues involved in many hidden regulatory taxes in America and offers its resolve to these growing matters.
On Thursday, 13 April the HR Business Forum hosted their monthly forum discussion, a panel discussion took place that gave an update on the IR climate in 2017.
Presentation 4: Ian Delport, IR Executive, Defy and Chairman of KZNEIA (Metal Industry)
Building a Bett er Gas Tax:
How to Fix One of State Government’s Least Sustainable Revenue Sources
December 2011
Institute on Taxation and Economic Policy (ITEP)
This section of Solutions for America addresses the key issues involved in many hidden regulatory taxes in America and offers its resolve to these growing matters.
On Thursday, 13 April the HR Business Forum hosted their monthly forum discussion, a panel discussion took place that gave an update on the IR climate in 2017.
Presentation 4: Ian Delport, IR Executive, Defy and Chairman of KZNEIA (Metal Industry)
Building a Bett er Gas Tax:
How to Fix One of State Government’s Least Sustainable Revenue Sources
December 2011
Institute on Taxation and Economic Policy (ITEP)
President Obama introduced several new tax increases and incentives in a 2011 budget proposal that includes over a trillion dollars in tax changes. Most of the tax proposals are unchanged from those in last year’s budget proposal, but several important provisions were added that involve international taxes, worker classification, job creation and energy incentives.
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Potential tax changes proposed by finance bill 2021ArianaJustin
A N G CPA Professional Corporation - Chartered Professional Accountants of Ontario is a proud accounting firm and a public office authorized by CPA Ontario since 1990. We offer top-notch and affordable accounting services for a wide array of industries. Along with private business practices, our organization caters to professionals such as Lawyers, Dentists, Doctors etc. with services such as Financial Statements (Compilation, Review, Audits), Bookkeeping, and payroll services. We also specialize in services for Lawyers such as Monthly Bank reconciliations, PC-LAW training, PC-LAW Support, Assistance for Audit from law Society of Ontario and Payroll Services.
Implementation of the American Recovery and Reinvestment Act of 2009. Presented to ABA Section of Public Contract Law Council Meeting, May 16, 2009, by Donald G. Featherstun and David F. Innis
USA: State & Local Tax Top Stories of 2015Alex Baulf
2015 was notable in large part due to a series of decisions issued by state and federal courts which could pave the way for future resolution of several gray areas in state and local taxation. For example, the U.S. Supreme Court issued several major decisions impacting state and local taxes, including Obergefell v. Hodges and Comptroller of the Treasury v. Wynne. In Obergefell, the Court held that same-sex couples had the right to marry. States that did not recognize same-sex marriage prior to the decision issued guidance on filing returns after Obergefell. In Wynne, the Court determined that the failure of Maryland law to allow a credit against county personal income tax for Maryland residents for their pass-through income from an S corporation’s out-of-state activities that was taxed by other states was unconstitutional.
State and local tax: Top stories of 2015Andrea Platt
2015 was a notable year for state and federal courts. A series of decisions was issued that could pave the way for future resolution of several gray areas in state and local taxation (SALT).
Check out the top SALT stories from 2015.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...BBPMedia1
Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
Putting the SPARK into Virtual Training.pptxCynthia Clay
This 60-minute webinar, sponsored by Adobe, was delivered for the Training Mag Network. It explored the five elements of SPARK: Storytelling, Purpose, Action, Relationships, and Kudos. Knowing how to tell a well-structured story is key to building long-term memory. Stating a clear purpose that doesn't take away from the discovery learning process is critical. Ensuring that people move from theory to practical application is imperative. Creating strong social learning is the key to commitment and engagement. Validating and affirming participants' comments is the way to create a positive learning environment.
Attending a job Interview for B1 and B2 Englsih learnersErika906060
It is a sample of an interview for a business english class for pre-intermediate and intermediate english students with emphasis on the speking ability.
Discover the innovative and creative projects that highlight my journey throu...dylandmeas
Discover the innovative and creative projects that highlight my journey through Full Sail University. Below, you’ll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
What are the main advantages of using HR recruiter services.pdfHumanResourceDimensi1
HR recruiter services offer top talents to companies according to their specific needs. They handle all recruitment tasks from job posting to onboarding and help companies concentrate on their business growth. With their expertise and years of experience, they streamline the hiring process and save time and resources for the company.
Business Valuation Principles for EntrepreneursBen Wann
This insightful presentation is designed to equip entrepreneurs with the essential knowledge and tools needed to accurately value their businesses. Understanding business valuation is crucial for making informed decisions, whether you're seeking investment, planning to sell, or simply want to gauge your company's worth.
RMD24 | Debunking the non-endemic revenue myth Marvin Vacquier Droop | First ...BBPMedia1
Marvin neemt je in deze presentatie mee in de voordelen van non-endemic advertising op retail media netwerken. Hij brengt ook de uitdagingen in beeld die de markt op dit moment heeft op het gebied van retail media voor niet-leveranciers.
Retail media wordt gezien als het nieuwe advertising-medium en ook mediabureaus richten massaal retail media-afdelingen op. Merken die niet in de betreffende winkel liggen staan ook nog niet in de rij om op de retail media netwerken te adverteren. Marvin belicht de uitdagingen die er zijn om echt aansluiting te vinden op die markt van non-endemic advertising.
"𝑩𝑬𝑮𝑼𝑵 𝑾𝑰𝑻𝑯 𝑻𝑱 𝑰𝑺 𝑯𝑨𝑳𝑭 𝑫𝑶𝑵𝑬"
𝐓𝐉 𝐂𝐨𝐦𝐬 (𝐓𝐉 𝐂𝐨𝐦𝐦𝐮𝐧𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬) is a professional event agency that includes experts in the event-organizing market in Vietnam, Korea, and ASEAN countries. We provide unlimited types of events from Music concerts, Fan meetings, and Culture festivals to Corporate events, Internal company events, Golf tournaments, MICE events, and Exhibitions.
𝐓𝐉 𝐂𝐨𝐦𝐬 provides unlimited package services including such as Event organizing, Event planning, Event production, Manpower, PR marketing, Design 2D/3D, VIP protocols, Interpreter agency, etc.
Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
⭐ 𝐅𝐞𝐚𝐭𝐮𝐫𝐞𝐝 𝐩𝐫𝐨𝐣𝐞𝐜𝐭𝐬:
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➢CHILDREN ART EXHIBITION 2024: BEYOND BARRIERS
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"𝐄𝐯𝐞𝐫𝐲 𝐞𝐯𝐞𝐧𝐭 𝐢𝐬 𝐚 𝐬𝐭𝐨𝐫𝐲, 𝐚 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐣𝐨𝐮𝐫𝐧𝐞𝐲. 𝐖𝐞 𝐚𝐥𝐰𝐚𝐲𝐬 𝐛𝐞𝐥𝐢𝐞𝐯𝐞 𝐭𝐡𝐚𝐭 𝐬𝐡𝐨𝐫𝐭𝐥𝐲 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐬𝐭𝐨𝐫𝐢𝐞𝐬."
Improving profitability for small businessBen Wann
In this comprehensive presentation, we will explore strategies and practical tips for enhancing profitability in small businesses. Tailored to meet the unique challenges faced by small enterprises, this session covers various aspects that directly impact the bottom line. Attendees will learn how to optimize operational efficiency, manage expenses, and increase revenue through innovative marketing and customer engagement techniques.
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
Cracking the Workplace Discipline Code Main.pptxWorkforce Group
Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
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Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s DholeraAvirahi City Dholera
The Tata Group, a titan of Indian industry, is making waves with its advanced talks with Taiwanese chipmakers Powerchip Semiconductor Manufacturing Corporation (PSMC) and UMC Group. The goal? Establishing a cutting-edge semiconductor fabrication unit (fab) in Dholera, Gujarat. This isn’t just any project; it’s a potential game changer for India’s chipmaking aspirations and a boon for investors seeking promising residential projects in dholera sir.
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Memorandum Of Association Constitution of Company.pptseri bangash
www.seribangash.com
A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
https://seribangash.com/article-of-association-is-legal-doc-of-company/
Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
www.seribangash.com
Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
https://seribangash.com/promotors-is-person-conceived-formation-company/
Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
https://seribangash.com/difference-public-and-private-company-law/
Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
7. Housing Finance Capital Markets Initiative Goal is to restore apartment industry’s access to capital 11/30/09 NAA/NMHC met with HUD Deputy Assistant Secretary to encourage HUD to streamline its operations and increase volume. 12/15/09 NAA/NMHC met with Treasury Secretary Geithner to discuss a future model for CRE lending.
8. Housing Finance Government Sponsored Enterprises Reform Senate Banking Committee trying to determine the future of Fannie and Freddie Obama Administration developing its own plan (Feb 2010) NMHC/NAA working with committees to make sure that they understand the multifamily perspective Treasury Department announced it will provide unlimited financial support beyond the $100 billion per institution limit for Fannie & Freddie
9. Housing Finance At 9/30/09, $51 billion provided to Freddie and $60 billion to Fannie Treasury announced conservatorship extended through 2012 NMHC Task Force developing a policy for GSE Reform that includes the needs of the apartment sector At the March 2010 NAA Legislative Committee meeting, I will push for NAA/NMHC to lobby for Fannie and Freddie to remain separate institutions and get leverage back to at least 80%
10. Housing Finance CRE Loan Modifications Policy statement issued 10/30/09 Gives banks more flexibility to extend or refinance CRE loans without adverse classification Loans to good borrowers will not be adversely classified solely because value of collateral has declined to less than loan balance Will make it easier to renew loans Will allow banks to begin to move distressed assets from their balance sheets Relies more on ability to pay rather than value of collateral
11. Housing Finance Financial Regulatory Reform exempts CMBS from Risk Retention Requirements House has passed a bill exempting CMBS for risk retention by issuer Bill requires companies selling mortgage backed securities to retain 5% of credit risk but can use a third party investor for this “B” piece. Senate has not considered a bill yet.
12. Housing Finance Apartment related tax incentives allowed to expire Senate failed to pass tax extension bill Tax credit exchange program New markets tax credit Credit for new construction of energy efficient homes 50% bonus depreciation provision Increase in small business expensing limits (Section 179)
13. Tax Matters Carried Interest On 12/9/09 House passed HR4213 which, among other things, taxes carried interest at ordinary income tax rates instead of capital gain as in current law. This has been a top priority for NMHC/NAA for several years Senate has not considered the measure NMHC/NAA will work with other real estate organizations to educate lawmakers of consequences including slowing recovery and hindering affordable housing shortage. Carried Interest tax change has passed House 3 times but never been considered by the Senate
14. Tax Matters Carried Interest In January 2010 the Executive Committee of the U. S. Conference of Mayors unanimously adopted resolution to keep capital gains treatment of carried interest. Intense lobbying effort by NAA/NMHC and other real estate groups. NAA/NMHC now engaging National Association of Counties, National League of Cities and various governor's associations.
15. Tax Matters Estate Tax On 12/3/09 House passed HR4154 to permanently extend the 2009 Estate Tax Law (3.5 million per person exemption and 45% tax rate) and preserved stepped up basis Senate did not take up this legislation before adjournment 1/1/2010 Estate Tax is repealed completely As a part of the repeal (no estate tax) stepped up basis will be replaced by roll over basis
16. Tax Matters Net Operating Loss New law – (11/6/09) – NOL carryback expanded from 2 years to 5 years. Applies to losses incurred in 2008 and 2009 Applies to all companies regardless of revenue (cut off was $15 million or less) Can only offset 50% of taxpayer income in year 5.
17. Environment Climate Change Bill House passed its Climate Change Bill on 6/26/09. Includes a provision requiring a building code 30% more efficient by 2010 and 50% more efficient by 2016. NMHC/NAA has opposed this provision for some time Senate has passed a bill thanks to NMHC/NAA that eliminates specific energy efficiency building code targets and timelines, leaving those decisions to EPA rulemaking
18. Environment Lead Based Paint Renovation, Repair and Painting Rule In effect in April 2010 Creates new compliance obligations for pre-1978 properties not certified lead free. Requires workers who disturb lead coated surfaces to complete an EPA certified training course on lead safe work practices
19. Draft FCC Order A draft before the FCC would allow exclusive contracts between apartment properties and cable providers and satellite operators In 2008 FCC banned exclusive access agreements Draft is expected to allow bulk billing and exclusive marketing arrangements Unclear when FCC might vote on this draft NAA and NMHC lost the exclusive access banning case in Federal Court in 2008
21. 1. Budgets and Taxes Fiscal pressure on state budgets States looking at increased income taxes, excise, property and business taxes. Several states looking at goods and services not currently taxed.
22. 2. Energy / Green Building Green Building Mandates, energy auditing/reporting and incentives for green building are hot topics NAA currently tracking 172 green building related bills at state level alone EPA declared carbon dioxide a pollutant Governments are starting to regulate the factors in development that cause it to be emitted into the atmosphere Some governments have created “carbon taxes”
23. 3. Retroactive Building Code Requirements Many state and local governments considering building codes to contain expensive retrofit requirements (especially relating to health and safety) These codes, if adopted, will cost members many thousands of dollars per property NAA currently tracking over 100 building code proposals at state level Cover carbon dioxide and smoke detectors, sprinkler and elevator mandates (Hoover example) Accessibility proposals also under review
24. 4. Bed Bugs Bed bugs are becoming an area of concern Very costly to eradicate Legislation being considered to shift responsibility for remediation onto property owners and managers If passed will result in rent abatement and sometimes legal and punitive damages Bed bug lawsuits becoming more commonplace, including claims for overexposure of pesticide, gross negligence, battery, breach of warranty and emotional distress. Some cities have set forth strict protocols governing extermination and disposal procedures and subjecting non-compliant properties to fines, inspection costs and even jail time.
25. 5. Additional State and Local Issues Apartment community registration and inspections Smoke free housing required Adding new groups to protective classes such as sexual orientation, applicants with criminal histories, mandatory Section 8 and victims of domestic violence Foreclosure reform – policy makers misunderstand apartment operations and believe tenants would be unexpectedly removed from their units in the case of a foreclosure. Due to this, several states are considering proposals that provide tenants with notice and hold over rights.