№ files_lp_3_process_9_31456
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Character count: 21470
File size: 40 KB
Independent accountant’s agreed-upon procedures report documenting verification of carryover allocation basis and compliance with the 10 percent test under Section 42 for a low-income housing tax credit project, including owner representations and supporting exhibits.
Note:
Date
Addressee:
Owner and Washington State Housing Finance Commission, Low-Income Housing Tax Credit Program, 1000 Second Avenue Suite 2700, Seattle, WA 98104-1046
Subject:
Carryover Allocation Basis 10% Test
Legal basis:
Internal Revenue Code Section 42(h)(1)(E)(ii)
Issuing organization:
Independent Certified Public Accountant
Professional standards:
American Institute of Certified Public Accountants Statements on Standards for Attestation Engagements
Commission:
Washington State Housing Finance Commission
Program:
Low-Income Housing Tax Credit Program
Project identification:
Project Name; TC or OID number; Federal Taxpayer Identification Number
Accounting method:
Cash or accrual method as represented by Owner
Engagement type:
Agreed-upon procedures
Report status:
Public record; distribution not limited
Intended users:
Authorized representatives of the Owner and the Commission
Price: 8 / 10 USD
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The product description is provided for reference. Actual content and formatting may differ slightly.
Jurisdiction:
State of Minnesota, United States
Cities:
Minneapolis and Saint Paul
Subject Matter:
Allocation of Low Income Housing Tax Credits under Section 42 of the Internal Revenue Code of 1986, as amended
Type of Document:
Form of legal opinion of counsel
Related Statutes:
Minnesota Statutes, Chapter 462A.222; Section 42 of the Internal Revenue Code of 1986
Issuing/Receiving Authority:
Minneapolis/Saint Paul Housing Finance Board
Related Agencies:
Minneapolis Community Development Agency; Saint Paul Housing and Redevelopment Authority
Law Firm Referenced:
Briggs & Morgan, Professional Association
Addressee:
Minneapolis/Saint Paul Housing Finance Board
Project Type:
Qualified low-income housing project
Geographic Area Referenced:
Minneapolis–Saint Paul Metropolitan Area
Census Reference (if applicable):
Qualified Census Tract designated by the Secretary of Housing and Urban Development
Credit Type:
70% or 30% present value credit under Section 42(b)
Document Sections:
Exhibit 8 – Form of Opinion of Counsel – Application; Exhibit D – Form of Opinion of Counsel Regarding Carryover
Year:
2024
Region / City:
Minnesota
Subject:
Housing Tax Credits
Document Type:
Legal Opinion
Agency / Institution:
Minnesota Housing Finance Agency
Author:
[Law Firm Name]
Target Audience:
Legal professionals involved in housing tax credits
Period of Validity:
[Date of approval]
Approval Date:
[Date]
Amendment Date:
[Date]
Year:
2025-2026
Region / Location:
United States
Topic:
Employee Benefits / Health Savings
Document Type:
Plan Summary
Organization / Institution:
Employer / WEX
Author:
Plan Administrator
Target Audience:
Employees eligible for FSA
Plan Year:
09/01/2025-08/31/2026
Carryover Option:
Up to plan-specified limit
Eligibility Criteria:
Medical expenses for diagnosis, treatment, mitigation, or prevention of disease
Grace Period:
May be available according to plan description
Contact:
WEX 866-451-3399
Year:
20___
Region / City:
California, USA
Subject:
Dried Prune Inventory and Market Estimates
Document Type:
Report
Organization:
Prune Marketing Committee
Author:
U.S. Department of Agriculture
Audience:
Prune handlers, producers, and dehydrators
Reporting Date:
May 31, 20___
Crop Year:
20___
Inventory Categories:
Uninspected natural, packed-inspected outbound, pitted prunes
Valuation:
Domestic and foreign price quotations per pound
Legal Authority:
7 USC 608(d); 7 CFR 993.73; 7 CFR 993.173(c)
OMB Control Number:
0581-0178
Estimated Completion Time:
30 minutes
Year:
2024
Region / City:
Ohio
Topic:
Solid Waste Management
Document Type:
Report
Agency:
Ohio Environmental Protection Agency
Author:
[Name of Auditor / Firm]
Target Audience:
Government Officials, Environmental Regulatory Bodies
Period of Application:
Year ended December 31, 20XX
Approval Date:
[Approval Date]
Date of Changes:
[Date of Changes]
Year:
2023-2024
Region / City:
Ohio
Subject:
Accounting, Auditing, Library Management
Document Type:
Report
Institution:
[Name of] Library
Author:
Independent Accountant
Target Audience:
Library Management, Board of Trustees, Auditors
Effective Period:
2023-2024
Approval Date:
January 2025
Modification Date:
None
Year:
2024
Region / City:
Singapore
Topic:
Anti-Money Laundering, Countering the Financing of Terrorism
Document Type:
Implementation Guidance / Illustrative Templates
Issuing Body:
Institute of Singapore Chartered Accountants (ISCA)
Related Regulations:
Accountants (Prevention of Money Laundering and Financing of Terrorism) Rules 2023
Target Audience:
Professional Accountants and Professional Firms
Previous Updates:
November 2015, June 2017, June 2023
Content Includes:
Customer Due Diligence Flowchart, Client Information Forms, Forms for Beneficial Owners, PEPs, Risk Assessment Examples, Enhanced CDD Examples
Year:
20XX
Region / City:
Ohio
Theme:
Environmental Protection, Waste Management
Document Type:
Report
Organ / Institution:
Ohio Environmental Protection Agency
Author:
Independent Accountant
Target Audience:
Government agencies, regulatory bodies
Period of Effectiveness:
Until updated
Approval Date:
March 2022
Date of Changes:
March 2022
Year:
20XX
Region / City:
Ohio
Subject:
Government Auditing Standards, Financial Reporting
Document Type:
Audit Report
Author:
Independent Accountant
Target Audience:
Government Officials, Ohio Environmental Protection Agency
Period of Effect:
Year ended December 31, 20XX
Approval Date:
XXX
Date of Amendments:
Not specified
Note:
Year
Subject:
Accounting Procedures
Document Type:
Report
Organization / Institution:
ABC Company, Bank X, Puerto Rico Treasury Department
Year:
2015-2016
Region / City:
[Name of] County
Theme:
Financial Audit, Agreed-Upon Procedures
Document Type:
Report
Organization:
[Name of] Correctional Center
Author:
Independent Accountants
Target Audience:
Board of Commissioners, Management of the Center
Period of Action:
20XX-20XX+1
Date of Approval:
February 2015
Date of Revisions:
March 2016
Year:
20XX
Region / City:
Louisiana
Topic:
Control and compliance procedures
Organization / Institution:
Louisiana Legislative Auditor (LLA)
Author:
XYZ Entity
Target Audience:
Governing Board of XYZ Entity, Louisiana Legislative Auditor
Period of validity:
July 1, 20XX through June 30, 20XX
Approval date:
Not provided
Date of amendments:
Not provided
Year:
2024
Region / City:
Not specified
Subject:
Artificial Intelligence, Finance, Audit
Document Type:
Course Information
Institution:
ICAI
Author:
Not specified
Target Audience:
Chartered Accountants
Period of Validity:
18th Oct 2024 - 20th Oct 2024
Approval Date:
Not specified
Amendment Date:
Not specified
Year:
2023
Region / City:
Dublin, Ireland
Theme:
Solicitors Accounts Compliance
Document Type:
Report
Organization / Institution:
Law Society of Ireland
Author:
Reporting Accountant
Target Audience:
Solicitors, Reporting Accountants, Legal Professionals
Period of Validity:
Not specified
Approval Date:
Not specified
Amendment Date:
Not specified
Year:
2023
Region / City:
Florida
Topic:
Compliance Report
Document Type:
Report
Organization / Institution:
Step Up For Students Scholarship Funding Organization
Author:
Independent CPA
Target Audience:
Scholarship Funding Organization, Florida Department of Education, School Management
Period of Effect:
2022-2023 School Year
Approval Date:
Not specified
Date of Changes:
Not specified
Year:
20XX
Region / City:
San Juan, Puerto Rico
Topic:
Tax Procedures
Document Type:
Report
Organ / Institution:
Puerto Rico Treasury Department
Author:
Not specified
Target Audience:
Tax professionals, accounting firms
Effective Period:
Fiscal year 20XX
Approval Date:
Not specified
Amendment Date:
Not specified
Year:
20XX+1 and 20XX
Region / City:
[Name of] County
Subject:
Financial audit, cash reconciliation
Document type:
Report
Organization:
Facility Governing Board
Author:
Independent accountants
Target audience:
Facility Governing Board, management, Auditor of State
Period of validity:
Fiscal year ended June 30, 20XX+1 and 20XX
Approval date:
Not specified
Date of changes:
Not specified
Year:
2012
Date:
December 2012
Author:
Riley Jones, Legal Counsel
Addressee:
The Treasury, Retail Investor Division
Subject:
Consultation on Exposure Draft legislation for replacement of the accountant’s exemption and introduction of a new limited Australian Financial Services Licence
Legislation referenced:
Corporations Regulations 2001; Corporations Amendment Regulation 2013; Superannuation Industry (Supervision) Regulations 1994; Tax Agent Services Act 2009; Tax Agent Services Regulations 2009
Geographical scope:
Australia
Type of document:
Formal submission / consultation response
Consultation period referenced:
1 July 2013 to 30 June 2016
Referenced media release:
Media Release No.84 of 28 November 2011
Year:
2024-2025
Region / City:
Ohio, [City Name]
Topic:
Agricultural Society AUP
Document Type:
Report
Organization / Institution:
Agricultural Society
Author:
Independent Accountant
Target Audience:
Agricultural Society Management, Board of Directors
Period of Action:
Years ended November 30, 2024 and 2025
Approval Date:
January 2026
Date of Modifications:
N/A