or How Can I Keep Myself Out of Jail and Our Building Out of Trouble with the Federal, State and Local Authorities?
|
|
- Branden Parker
- 5 years ago
- Views:
Transcription
1 or How Can I Keep Myself Out of Jail and Our Building Out of Trouble with the Federal, State and Local Authorities?
2 or as lawyers call it the fine print. This presentation is a guide and a reference tool. It is not meant to be a comprehensive guide on how a Temple Board should address every issue which may arise. It is merely to be used as a reference for Temple Board members to use to assist them in performing their duties. It is not meant to constitute, nor is it to be used as, a substitute for legal, accounting or other professional advice.
3
4
5
6
7 What did you just call me?
8 A fiduciary is a fancy legal term meaning: An individual in whom another has placed the utmost trust and confidence to manage and protect property or money. The relationship wherein one person has an obligation to act for another's benefit.
9 Simply put, you owe the highest standard of care to act in the best interest of the Corporation.
10
11
12
13
14 Building Association Bylaws Articles of Incorporation Meeting Minutes Treasurer s and Board Audit Reports Board Policies and Procedures Responsibilities and duties to the owner Lodges Rental Agreements Insurance Policies A List of Corporate Officer s and Their Responsibilities Federal, State and Local Statutes and Regulations Governing your Corporation Employee vs. Contractor Taxes Volunteer Liabilities and Surety Bonds Washington Masonic Code-All of Section 21, Sections 7.12, 8.09.F and
15 What are they and why are they important? 1. These are the rules by which your Temple Board operates. 2. Why are they important? They define: How many Trustees are on the Board How the Trustees are appointed or elected Govern when and where you meet Define what constitutes a quorum The Board officers, who can serve and their duties You must have bylaws in order to operate as a Temple Board. You must NOT violate or act outside your By-Laws. Even if you are not caught by the feds or the state, it is a Masonic Offense.
16 The corporation is a holding company for real property. Temple Boards are 501(c)(2) corporations. A 501(c)(2) title holding corporation is organized for the exclusive purpose of: Holding title to property, Collecting income therefrom, and Turning over the entire amount less expenses to an Owner Lodge or Parent organization as described in IRC section 501(a) and WMC (D)
17 What does all of that mean? 1. The Temple Board is the property owner. 2. The Temple Board manages the property and collects any rents. 3. A title holding corporation must turn over the entire amount of its income, less expenses, to an organization which is itself exempt under IRC section 501(a). In other words you have to give back the left over money. 4. The Temple Board can maintain a reserve amount for emergency repairs, roofing, gutters, etc. on the Balance Sheet 5. Remember: neither the Lodge (or it s officers) dictate or control the decisions of the Temple Board. 6. Also Remember: Temple Boards are not to be Investors of any excess funds. That money belongs to the Lodge. See WMC D 7. As a trustee, you owe a Fiduciary duty to the owner(s) of the building.
18 The type of distribution is not important. It could be termed a dividend on stock or given some other description, or the title holding corporation could provide the parent organization rent free use of the facilities. What is important is the distribution must actually be paid over to the parent organization, not accrued. A mere obligation to use the income for the parent organization's benefit or parental control of the title holding corporation does not satisfy this requirement.
19 Who may incorporate? Washington State Law Provides: Revised Code of Washington (RCW) RCW Who may incorporate Filing fee. Any ten or more residents of this state who are members of any chartered body or of different chartered bodies of any fraternal order or society who shall desire to incorporate for the purpose of owning real or personal property or both real and personal property for the purpose and for the benefit of such bodies, may make and execute articles of incorporation, which shall be executed in duplicate, and shall be subscribed by each of the persons so associating themselves together: PROVIDED, That no lodge shall be incorporated contrary to the provisions of the laws and regulations of the order or society of which it is a constituent part. Such articles, at the election of the incorporators, may either provide for the issuing of capital stock or for incorporation as a society of corporation without shares of stock. One of such articles shall be filed in the office of the secretary of state, accompanied by a filing fee of twenty dollars, and the other of such articles shall be preserved in the records of the corporation.
20 Key Points: 10 or more Washington Residents Who are members of a Chartered Body Of a Fraternal organization or Society For the purpose of owning real or personal property For the benefit of the Organization Can Incorporate
21 You must: File articles in the office of the secretary of state. Execute in duplicate Subscribed to by each of the persons so associating themselves together Pay fees to the Secretary of State. Preserve a copy in the records of the corporation. Not incorporate contrary to the provisions of the laws and regulations of the order or society of which it is a constituent part.
22 Active Participation Committees Board Actions Minutes of Meetings Books and Records Accurate Record Keeping Protect, preserve and manage assets Ensure adequate resources to fulfill the mission Investigation
23 Conflicts of Interest Written Policy regarding Conflicts of Interest Loans Corporate Opportunities Internal Revenue Code statutes regarding self dealing
24 Be familiar with Federal, State and Local statutes and Masonic Code Filing Requirements Governing Documents Seek outside help when necessary
25 But not the Washington Masonic Code right?
26
27 Sec B.L. Real Property. A Lodge may acquire and hold real property for its use and benefit, but only when title to the real property is placed in the name of a Title Holding Corporation. No Masonic corporation shall acquire any real property by means of purchase, donation, and inheritance or by any other means until it has obtained a Phase 1 Environmental Site Assessment (ESA) that satisfied the American Society for Testing and Materials (ASTM) Phase 1 standard, in use and approved at the time it is performed. In obtaining the Phase 1 ESA, the Masonic corporation shall use, and hire, at its sole cost and discretion, one of the environmental consulting firms approved by the Grand Lodge. Upon completion of such Phase 1 ESA and any additional investigation recommended in the Phase 1 ESA, all related reports shall be forwarded to the Committee on Finance for approval. Rev Lodges that hold title to real property in the Lodge s name as of June 15, 2007 shall transfer title to such real property to a Title Holding Corporation formed in a manner consistent with Section B.L. Such transfer shall be completed no later than June 1, 2008, unless the Grand Master waives the requirement. No Lodge or Title Holding Corporation shall sell, transfer, of dispose of any real property unless approved as follows: 1. Real property that is owned by a Title Holding Corporation requires the approval of at least ¾ of the Trustees present at a meeting of the Trustees at which a quorum is present and 2/3 approval of the members of each Lodge that is a member of the Title Holding Corporation. The Lodge shall provide its members at least 20 days advance notice of the stated meeting of such vote. 2. Real property that is owned by a Lodge requires the approval of 2/3 of the members of the Lodge present at a stated meeting of the Lodge. The Lodge shall provide its members at least 20 days advance notice of such vote. The requirement of 20 days advance notice shall be waived if the transfer of title is to a Title Holding Corporation.
28 Sec B.L. Borrowing for Building Purposes. No Lodge, either in its name or in the name of an association or corporation, shall undertake to borrow money or assume any debt for the purposes of construction of any Lodge building or site thereof without the written approval of the Grand Master and the Grand Lodge Committee on Finance.
29 Sec B.L. Approval of Lodge Hall Plans. All planning for new Masonic Lodge Halls/Buildings and /or any major remodeling of existing Masonic Halls/Buildings requiring an expenditure greater than the sum of twenty-five thousand dollars($25,000.00) shall be submitted to the Grand Master and the Committee on Finance, together with the financing plan, for approval. Lodges/Building Associations will additionally submit all forms required by the Grand Secretary that demonstrate a current and ongoing ability to financially support the project for approval prior to commencement of any such building program. Rev. 2013
30 Sec B.L. Incorporation of Bodies for Masonic Purposes. 1. A Lodge, Mason, or group of Masons may organize or sponsor an incorporated body for a declared Masonic purpose (including, but not limited to, holding title to Masonic buildings, administering scholarships, and charitable activities), only after receipt of permission of the Grand Master and the Committee on Jurisprudence. This subsection does not expand the number of Lodges that are authorized to incorporate themselves pursuant to Sec B.L. 2. The Trustees of a Title Holding Corporation representing a Lodge shall be elected by the members of the Lodge at a Stated Communication to serve for a specific term. Removal of any Trustee must be in accordance with the Articles of Incorporation, Corporation By-Laws, or by a majority vote of the Lodge members at a Stated Communication after due notice. 3. In the event of the resignation, removal, disqualification, or death of a Trustee representing a Lodge, the Worshipful Master shall appoint a successor Trustee to serve the remainder of the term of the Trustee being replaced. The appointment of the successor Trustee shall be subject to confirmation by the Lodge at the next Stated Communication of the Lodge.
31 Sec B.L. Title Holding Corporations. A. A Mason, or a group of Masons, may organize or support an incorporated body for the purpose of holding title to Lodge property under the following conditions: 1. Adopt Articles of Incorporation and Corporation By-Laws on forms specified by the Grand Lodge, 2. Submit the forms, in duplicate to the Grand Secretary. The Grand Secretary shall transmit a copy to the Committee on Jurisprudence who, after approval, shall forward their recommendations to the Grand Master. If disapproved by the Committee the forms will be returned to the incorporators for changes; and 3. Corporation By-Laws, approved by the Grand Master, shall be effective immediately but subject to confirmation by the Grand Lodge at the next Annual Communication. A copy of the Articles of Incorporation and Corporation By-Laws shall be transmitted to the Grand Secretary so as to become a matter of record. The original Articles of Incorporation and Corporation By-Laws, and one copy, shall be returned to the Corporation.
32 Sec B.L. B. The Articles of Incorporation and Corporation By-Laws may provide for sharing of ownership, management and control of real and personal property by and for the benefit of both Masons and non-masons, or by and for the benefit of a Constituent Lodge or of Masons only, regardless of profit motive or tax-exempt status, provided, however, that no Lodge shall transfer its right, title or interest in any real or personal property to any such title-holding corporation whose Articles of Incorporation do not specifically provide that the net assets of such corporation shall be distributed to the transferring Lodge, or to the Grand Lodge, according to the Lodge's Contribution Percentages upon dissolution of such corporation, C. Amendments to Articles of Incorporation and Corporation By- Laws must be submitted in duplicate for the approval of the Grand Master and the Committee on Jurisprudence on forms specified by the Grand Lodge; and
33 Sec B.L. D. All accumulated annual corporate income, in excess of cash reserve necessary to pay: - annual expenses of operation - maintenance and repairs - taxes and insurance - other current expenses - shall be distributed to the Lodge(s) based upon its share of ownership of the corporation; and To maintain the separate identity of the Lodge and Title- Holding Corporation, the incumbent Worshipful Master, Senior Warden, and Junior Warden shall be ineligible to serve as officers of the Corporation except as members of the Board of Trustees.
34 Sec B.L. Borrowing Money. A title holding corporation shall not borrow money without first securing the written approval of the Grand Master and the Committee on Finance. Sec B.L. Reports of Corporations. The Grand Master shall have the power to require any corporation formed under the provisions of this Chapter, either heretofore or hereafter, to render such reports concerning its activities, receipts, expenditures and plans of procedure as will enable him to make report and recommendation to the Grand Lodge.
35
36
37 Do 1. Place title to all real property in the name of the Title Holding corporation. 2. Incorporate. 3. Prepare and follow your bylaws. 4. Submit copies of your documents to GL for approval. 5. Prepare reports to the GM when requested. 6. Distribute all accumulated annual corporate income, in excess of necessary cash reserve to the Lodge(s) based upon its share of ownership of the corporation. 7. Make sure you file your 990, Income Taxes and other documents required to do business in your area. 8. Prepare and distribute minutes/activity reports and financial reports back to the owner lodge(s).
38 Don t 1. Form a corporation without GL approval. 2. Purchase or acquire property without GL approval. 3. Purchase or acquire property without an environmental study. 4. Perform major renovations without GL approval. 5. Borrow money or assume debt without written GL approval. 6. Sell property without notice and approval of the Lodge. 7. Allow the WM or Wardens to also hold an office on the Temple Board. 8. Comingle funds or use funds for any purpose other than to benefit held property.
39 Minutes We Don t Need No Stinking Minutes
40
41 It is a record of what you have discussed and the actions you have taken. If there are ever questions, you can refer back to the minutes. If you are ever sued, you will be required to produce your minutes. If you don t have them it may be presumed you destroyed them or that they were not kept for a reason. IT IS REQUIRED BY LAW.
42 Simply put, this will: Show how much money you have to spend Show how much you have spent Help prepare a budget Determine operating costs Make long term plans for maintenance and repairs Ensures that your money is being properly managed. You should have a simple audit on a quarterly basis. And a thorough audit should be performed annually. Grand Lodge Finance Committee has developed a simple Excel program that helps track, report Lodge or Temple Corporation financials. It s Free! Just ask.
43 Every board should develop policies and procedures AND FOLLOW THEM: Policies and procedures should cover things like: Building Maintenance Building Security Rental Policies Emergency Contacts Volunteer and Employment Policies Internal and External Audits Conflicts of Interest
44 Each Board will have unique needs. Therefore, your policies and procedures will need to be tailored to your unique circumstances. Ask other Temple Boards if you can review their policies and procedures to get ideas. Review them often to determine if they need to be revised. But most importantly-know THEM AND FOLLOW THEM.
45 Make sure that you have current leases for all your tenants Leases define each parties rights and responsibilities You need a lease even if your Lodge is the only renter Exemplar commercial leases are available online Know what insurance you needs: General Liability Policy Commercial Property Insurance Earthquake Insurance Flood Insurance D&O Workers Comp (L&I) Health Insurance Employment A lease will protect you if a dispute arises with a tenant. Insurance is only expensive if you don t need it.
46 These should be defined in your bylaws and your policies and procedures. At a minimum you should have a Chairman, Secretary and Treasurer. And these should be different people. You should conduct an Annual Meeting at which the officer s are nominated and elected. If you are elected as an officer KNOW YOUR RESPONCIBILITIES.
47 Conduct your meetings in accordance with your bylaws Make sure you have a quorum when conducting any business Hold an Annual Board Meeting Remember We are all Masons and Brothers We can disagree, but you are Brothers and should always act accordingly. Besides, we have all taken Masonic charges to act and part ON THE SQUARE.
48 Constructive Partnership Mission Driven Strategic Thinking Culture of Inquiry Independent Mindedness Ethos of Transparency Compliance with Integrity Sustaining Resources Results Oriented Intentional Board Practices Continuous Learning Revitalization
49 Your Lodge, Your Brothers and Your Tenants are Counting on You.
WISCONSIN MASONIC HANDBOOK CHAPTER 19 PERPETUAL MEMBERSHIP PLAN A. INTRODUCTION B. PROCEDURE FOR ADOPTION
WISCONSIN MASONIC HANDBOOK CHAPTER 19 PERPETUAL MEMBERSHIP PLAN A. INTRODUCTION The Grand Lodge F. & A.M. of Wisconsin created chapter 94 of the Masonic Code of Wisconsin, providing for perpetual membership,
More informationArticles of Incorporation
Restated Articles of Incorporation Restated February 17, 2009 Note: The following is a history of the Articles of Incorporation: 1. Originally filed on August 11, 1993 (on file with the Arizona Corporation
More informationCHAPTER 28 LODGE PROPERTY, LODGE BUILDING, AND LODGE ROOM GENERAL PROVISIONS. Regulations
CHAPTER 28 LODGE PROPERTY, LODGE BUILDING, AND LODGE ROOM GENERAL PROVISIONS Regulations 28.01 WHEREAS, each Particular Lodge of this Grand Jurisdiction is by Act of Legislature incorporated as a separate
More informationTAHOE SIERRA MULTIPLE LISTING SERVICE, INC. BYLAWS
TAHOE SIERRA MULTIPLE LISTING SERVICE, INC. BYLAWS Approved by NAR April 7, 2016 Bylaws of the Tahoe Sierra Multiple Listing Service, Inc. ARTICLE I AUTHORITY & GOVERNING MLS RULES The Tahoe Sierra Board
More informationGENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2015 H 1 HOUSE BILL 731. Short Title: Community Assn. Commission/Fidelity Bonds. (Public) April 15, 2015
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION H 1 HOUSE BILL 1 Short Title: Community Assn. Commission/Fidelity Bonds. (Public) Sponsors: Referred to: Representatives Saine and Jeter (Primary Sponsors). For
More informationGLOSSARY OF CONDOMINIUM TERMS
GLOSSARY OF CONDOMINIUM TERMS TERM Allocated interest Amendment Annual Meeting Apartment Articles of Incorporation SIMPLE DESCRIPTION (not a substitute for use of the RCW definitions or definitions in
More informationCHAPTER 28 LODGE PROPERTY, LODGE BUILDING, AND LODGE ROOM GENERAL PROVISIONS. Regulations
CHAPTER 28 LODGE PROPERTY, LODGE BUILDING, AND LODGE ROOM GENERAL PROVISIONS Regulations 28.01 WHEREAS, each Particular Lodge of this Grand Jurisdiction is by Act of Legislature incorporated as a separate
More informationColorado Secretary of State Date and Time: 02/27/ :44 PM Id Number: Document number:
Document processing fee If document is filed on paper $125.00 If document is filed electronically $ 25.00 Fees & forms/cover sheets are subject to change. To file electronically, access instructions for
More informationBASICS COOPERATIVE BYLAWS (as amended, June 2012)
BASICS COOPERATIVE BYLAWS (as amended, June 2012) Article I Organization Section 1.1 Name. The name of the company is Basics Cooperative (referred to in these bylaws as "the Co-op"). Section 1.2 Purpose
More informationBYLAWS OF LAKEGROVE HOMEOWNERS ASSOCIATION, INC., A NONPROFIT CORPORATION
BYLAWS OF LAKEGROVE HOMEOWNERS ASSOCIATION, INC., A NONPROFIT CORPORATION ARTICLE I. NAME AND LOCATION...1 ARTICLE II. DEFINITIONS...1 ARTICLE III. MEMBERS...2 ARTICLE IV. BOARD OF DIRECTORS...3 ARTICLE
More informationDIVISION 2. PURCHASES, CONTRACTS AND SALE OF PROPERTY* Sec Purchasing agent. Sec Purchase and contractual requirements generally.
DIVISION 2. PURCHASES, CONTRACTS AND SALE OF PROPERTY* *Charter references: Contracts, ch. 12. Sec. 2-191. Purchasing agent. The city manager shall act as purchasing agent for the city and each of its
More informationThe Co-operative Associations Act
CO-OPERATIVE ASSOCIATIONS c. 143 1 The Co-operative Associations Act being Chapter 143 of The Revised Statutes of Saskatchewan, 1930 (effective February 1, 1931). NOTE: This consolidation is not official.
More informationBYLAWS OF ASSOCIATION TECHNOLOGY SERVICES, INC.
BYLAWS OF ASSOCIATION TECHNOLOGY SERVICES, INC. BYLAWS OF ASSOCIATION TECHNOLOGY SERVICES, INC.... 1 ARTICLE I NAME... 1 ARTICLE II PURPOSE... 1 ARTICLE III - MEMBERSHIP... 1 ARTICLE IV PRIVILEGES AND
More informationOUTLINE OF LEGAL REQUIREMENTS FOR COMMON INTEREST ASSOCIATION TRANSITIONS
PERLSTEIN & McCRACKEN, LLC ATTORNEYS AND COUNSELORS AT LAW 10 WATERSIDE DRIVE, SUITE 303 FARMINGTON, CT 06032 TELEPHONE (860) 677-2177 FACSIMILE (860) 677-0019 I. INTRODUCTION OUTLINE OF LEGAL REQUIREMENTS
More information10 Operation of a Conservatorship
I. Overview 10.1 10 Operation of a Conservatorship Patricia Patterson Courie II. Powers and Duties of Conservators of Adults A. In General 10.2 B. Powers of a Conservator 1. Retaining and Investing Assets
More informationBYLAWS OF OAK GROVE HOME OWNERS ASSOCIATION ARTICLE I NAME AND LOCATION ARTICLE II DEFINITIONS
BYLAWS OF OAK GROVE HOME OWNERS ASSOCIATION ARTICLE I NAME AND LOCATION 1.1. Name. The name of the corporation, referred to in these Bylaws as the Association, is Oak Grove Home Owners Association. The
More informationDecember 30, Robert L. Whritenour, Jr., Administrator Town of Falmouth 59 Town Hall Square Falmouth, MA 02540
Robert L. Whritenour, Jr., Administrator Town of Falmouth 59 Town Hall Square Falmouth, MA 02540 December 30, 2003 RE: Conservation Commission Authorities Mr. Whritenour: This letter is in response to
More informationGENERAL ASSEMBLY OF NORTH CAROLINA SESSION HOUSE BILL 445 PROPOSED SENATE COMMITTEE SUBSTITUTE H445-PCS10383-RNf-21
H GENERAL ASSEMBLY OF NORTH CAROLINA SESSION HOUSE BILL PROPOSED SENATE COMMITTEE SUBSTITUTE H-PCS-RNf- D Short Title: Brunswick Fire Protection Fees. (Local) Sponsors: Referred to: March, 1 1 1 A BILL
More informationPROPOSED SECOND AMENDED AND RESTATED ARTICLES OF INCORPORATION OF WILDCAT RUN COMMUNITY ASSOCIATION, INC.
PROPOSED SECOND AMENDED AND RESTATED ARTICLES OF INCORPORATION OF WILDCAT RUN COMMUNITY ASSOCIATION, INC. SUBSTANTIAL REWORDING OF ARTICLES OF INCORPORATION SEE CURRENT ARTICLES OF INCORPORATION FOR CURRENT
More informationByrne Creek Housing Co-operative
R U L E S O F Byrne Creek Housing Co-operative Adopted by the Members on the 14th day of April, 2015. Approved and filed by the Registrar of Companies on the 10th day of July, 2015. R U L E S O F Byrne
More informationILLINOIS COMMON INTEREST COMMUNITY ASSOCIATION ACT
ILLINOIS COMMON INTEREST COMMUNITY ASSOCIATION ACT INCLUDING AMENDMENTS EFFECTIVE July 14, 2015 and June 1, 2016 COURTESY OF: DICKLER, KAHN, SLOWIKOWSKI & ZAVELL, LTD. Attorneys and Counselors Suite 420
More informationGENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2007 SESSION LAW HOUSE BILL 429
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2007 SESSION LAW 2007-335 HOUSE BILL 429 AN ACT TO AUTHORIZE THE TOWNS OF OCEAN ISLE BEACH, EMERALD ISLE, AND HOLDEN BEACH TO SET CANAL DREDGING FEES BASED ON
More informationIC Application of chapter Sec. 1. This chapter applies to each unit having a commission. As added by P.L (ss), SEC.18.
IC 36-7-14.5 Chapter 14.5. Redevelopment Authority IC 36-7-14.5-1 Application of chapter Sec. 1. This chapter applies to each unit having a commission. As added by P.L.380-1987(ss), SEC.18. IC 36-7-14.5-2
More informationCHAPTER Committee Substitute for Committee Substitute for House Bill No. 229
CHAPTER 2013-240 Committee Substitute for Committee Substitute for House Bill No. 229 An act relating to land trusts; creating s. 689.073, F.S., and transferring, renumbering, and amending s. 689.071(4)
More informationHOUSE OF REPRESENTATIVES COMMITTEE ON LOCAL GOVERNMENT & VETERANS AFFAIRS ANALYSIS LOCAL LEGISLATION
BILL #: HB 1101 HOUSE OF REPRESENTATIVES COMMITTEE ON LOCAL GOVERNMENT & VETERANS AFFAIRS ANALYSIS LOCAL LEGISLATION RELATING TO: SPONSOR(S): W. Florida Regional Library District (Escambia Co.) Representative
More informationLuther College, Regina, Incorporating
LUTHER COLLEGE c. 84 1 Luther College, Regina, Incorporating being a Private Act Chapter 84 of the Statutes of Saskatchewan, 1969 (effective March 31, 1969) as amended by the Statutes of Saskatchewan,
More informationIllinois Cooperative Act
Illinois Cooperative Act This research has been provided by Bill Covey, Daniel Hall, and Courtney Kahle of Grpowmark, Inc., 1701 Towanda Avenue, P.O. Box 2500, Bloomington, IL 61702, 309-557-6294, bcovey@growmark.com,
More informationGovernance and Finance: How do they go together? Margaret Lund, Consultant Courtney Berner, UW Center for Cooperatives November 9, 2017
Governance and Finance: How do they go together? Margaret Lund, Consultant Courtney Berner, UW Center for Cooperatives November 9, 2017 Overview of session Role of the board of directors What financial
More informationTitle 14: COURT PROCEDURE -- CIVIL
Title 14: COURT PROCEDURE -- CIVIL Chapter 710-A: SECURITY DEPOSITS ON RESIDENTIAL RENTAL UNITS Table of Contents Part 7. PARTICULAR PROCEEDINGS... Section 6031. DEFINITIONS... 3 Section 6032. MAXIMUM
More informationMillar College of the Bible*
MILLAR COLLEGE OF THE BIBLE c. 72 1 Millar College of the Bible* being a Private Act Chapter 72 of the Statutes of Saskatchewan, 1944 (Second Session) (effective November 10, 1944) as amended by the Statutes
More informationCONDOMINIUM GOVERNANCE FORM
CONDOMINIUM GOVERNANCE FORM DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION Division of Florida Condominiums, Timeshares, and Mobile Homes 2601 Blair Stone Road Tallahassee, Florida 32399-1030 Telephone:
More informationCHAPTER 514C, HAWAII REVISED STATUTES LEASE TO FEE CONVERSIONS FOR CONDOMINIUMS AND COOPERATIVE HOUSING CORPORATIONS
CHAPTER 514C, HAWAII REVISED STATUTES LEASE TO FEE CONVERSIONS FOR CONDOMINIUMS AND COOPERATIVE HOUSING CORPORATIONS PART I. RIGHT OF FIRST REFUSAL 514C-1 Definitions 514C-2 Right of first refusal 514C-3
More informationNC General Statutes - Chapter 116B Article 1 1
Chapter 116B. Escheats and Abandoned Property. Article 1. Escheats. 116B-1. Escheats to Escheat Fund. All real estate which has accrued to the State since June 30, 1971, or shall hereafter accrue from
More informationCHAPTER 48 MASONIC HOME TRUSTEES OF MASONIC HOME AND EMERGENCY RELIEF Constitutional Provisions The Board of Trustees of the Masonic Home shall be
CHAPTER 48 MASONIC HOME TRUSTEES OF MASONIC HOME AND EMERGENCY RELIEF Constitutional Provisions The Board of Trustees of the Masonic Home shall be composed of ten (10) members. One (1) member shall be
More informationGENERAL ASSIGNMENT FOR THE BENEFIT OF CREDITORS. THIS GENERAL ASSIGNMENT FOR THE BENEFIT OF CREDITORS is made
GENERAL ASSIGNMENT FOR THE BENEFIT OF CREDITORS THIS GENERAL ASSIGNMENT FOR THE BENEFIT OF CREDITORS is made this 29th day of March, 2017, by and between Uncle Milton Industries, Inc., a California corporation,
More informationAn Act to Incorporate The Grand Lodge of Saskatchewan, Ancient, Free and Accepted Masons
GRAND LODGE OF SASKATCHEWAN MASONS c. 40 1 An Act to Incorporate The Grand Lodge of Saskatchewan, Ancient, Free and Accepted Masons being a Private Act Chapter 40 of the Statutes of Saskatchewan, 1907
More informationArticles of Incorporation for a Nonprofit Corporation filed pursuant to , et seq. and of the Colorado Revised Statutes (C.R.
Document Processing Fee If document is on paper: $125.00 If document is filed electronically: $ 50.00 Fees are subject to change. For electronic filing and to obtain copies of filed documents visit www.sos.state.co.us
More informationPlanned Community Associations, Chapter 421J, Hawaii Revised Statutes
336 VI Planned Community Associations, Chapter 421J, Hawaii Revised Statutes NOTES: 1. The following is the full text of the new Planned Community Associations Act, Act 132 (SLH 1997), which has been assigned
More informationAMENDED AND RESTATED ARTICLES OF INCORPORATION OF COBBLESTONE CONDOMINIUM ASSOCIATION, INC.
AMENDED AND RESTATED ARTICLES OF INCORPORATION OF COBBLESTONE CONDOMINIUM ASSOCIATION, INC. The undersigned hereby establishes a nonprofit corporation pursuant to the Colorado Nonprofit Corporation Act
More informationAMENDED AND RESTATED BYLAWS AWB OWNERS ASSOCIATION, INC.
AMENDED AND RESTATED BYLAWS OF AWB OWNERS ASSOCIATION, INC. Recorded May 2016 TABLE OF CONTENTS Page ARTICLE I IDENTIFICATION AND APPLICABILITY... 1 Section 1.01. Identification and Adoption... 1 Section
More informationBYLAWS OF PRAIRIE PATHWAYS II CONDOMINIUM OWNER S ASSOCIATION, INC.
BYLAWS OF PRAIRIE PATHWAYS II CONDOMINIUM OWNER S ASSOCIATION, INC. ARTICLE I: Plan of Administration Condominium Unit Ownership / Description of Real Property Certain property located in the Village of
More informationTHE KIAMBU COUNTY VALUATION AND RATING BILL, 2015 ARRANGEMENT OF CLAUSES PART I PRELIMINARY PART II ADMINISTRATION PART III- VALUATION
THE KIAMBU COUNTY VALUATION AND RATING BILL, 2015 ARRANGEMENT OF CLAUSES Clause PART I PRELIMINARY 1- Short title. 2- Interpretation. 3- Purpose of the Act. PART II ADMINISTRATION 4- Functions of the Department.
More informationOFFICIAL TOWNSHIP OF MOON ORDINANCE NO.
OFFICIAL TOWNSHIP OF MOON ORDINANCE NO. AN ORDINANCE OF THE TOWNSHIP OF MOON, ALLEGHENY COUNTY, PENNSYLVANIA, AMENDING CHAPTER 1, PART 3A OF THE MOON TOWNSHIP CODE OF ORDINANCES, TOWNSHIP MANAGER, TO REVISE
More informationCompanies Act 2006 COMPANY HAVING A SHARE CAPITAL. Memorandum of Association of. PM SPV [XX] Limited
Companies Act 2006 COMPANY HAVING A SHARE CAPITAL Memorandum of Association of PM SPV [XX] Limited Each subscriber to this memorandum of association wishes to form a company under the Companies Act 2006
More informationGoodwill Industries of Northern Michigan G.W. Homeless Services of Northern Michigan\ Gift Acceptance Policy Adopted 8/2009
Goodwill Industries of Northern Michigan G.W. Homeless Services of Northern Michigan\ Gift Acceptance Policy Adopted 8/2009 Goodwill Industries of Northern Michigan and G.W. Homeless Services of Northern
More informationTRICKS AND TRAPS OF THE CO-OPS ACT
THE NAME TRAP a proposed name for a co-operative can be reserved for 90 days before incorporation if you don t incorporate within 90 days, you cannot reserve the proposed name or a similar name again for
More informationARTICLES OF INCORPORATION OF ADMENDED HORSESHOE MOUNTAIN RANCH ESTATES OWNERS ASSOCIATION, INC.
ARTICLES OF INCORPORATION OF ADMENDED HORSESHOE MOUNTAIN RANCH ESTATES OWNERS ASSOCIATION, INC. KNOW ALL MEN BY THESE PRESENTS: THAT WE, the undersigned, natural persons of the age of twenty-one years
More informationH 7425 S T A T E O F R H O D E I S L A N D
LC001 0 -- H S T A T E O F R H O D E I S L A N D IN GENERAL ASSEMBLY JANUARY SESSION, A.D. 0 A N A C T RELATING TO THE SMITHFIELD LAND TRUST Introduced By: Representatives Winfield, and Costantino Date
More informationChapter 8.22 RESIDENTIAL RENT ARBITRATION PROGRAM
Chapter 8.22 RESIDENTIAL RENT ARBITRATION PROGRAM Sections: 8.22.010 Findings and purpose. 8.22.030 Definitions 8.22.040 Purpose, duties and functions of Board. 8.22.050 Members of the Board Composition
More informationBYLAWS OF WATER RIDGE CONDOMINIUM ASSOCIATION A non-stock corporation not for profit Under the laws of the State of Virginia ARTICLE 1 GENERAL MATTERS
BOOK 1091 PAGE 479 Exhibit A BYLAWS OF WATER RIDGE CONDOMINIUM ASSOCIATION A non-stock corporation not for profit Under the laws of the State of Virginia ARTICLE 1 GENERAL MATTERS Section 1.1 Name. The
More informationBYLAWS OF LAS PALMAS OF SARASOTA CONDOMINIUM ASSOCIATION. INC. A corporation not for profit organized under the laws of the State of Florida
BYLAWS OF LAS PALMAS OF SARASOTA CONDOMINIUM ASSOCIATION. INC. A corporation not for profit organized under the laws of the State of Florida 1. Identity. These are the Bylaws of LAS PALMAS OF SARASOTA
More informationVII Chapter 421J, Planned Community Associations
399 VII Chapter 421J, Planned Community Associations 421J-1 Scope. This chapter shall apply to all planned community associations existing as of the effective date of this chapter and all planned community
More informationCONDOMINIUM GOVERNANCE FORM
CONDOMINIUM GOVERNANCE FORM DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION Division of Florida Condominiums, Timeshares, and Mobile Homes 1940 North Monroe Street Tallahassee, Florida 32399-1030 Telephone:
More informationCHAPTER 83 METROPOLITAN HOUSING AUTHORITIES
CHAPTER 83 METROPOLITAN HOUSING AUTHORITIES 83.01 INTRODUCTION Latest Revision 1994 This chapter will discuss the law and responsibilities of metropolitan housing authorities (MHA). For further information
More informationNEW JERSEY GENERAL DURABLE POWER OF ATTORNEY THE POWERS YOU GRANT BELOW ARE EFFECTIVE EVEN IF YOU BECOME DISABLED OR INCOMPETENT
NEW JERSEY GENERAL DURABLE POWER OF ATTORNEY THE POWERS YOU GRANT BELOW ARE EFFECTIVE EVEN IF YOU BECOME DISABLED OR INCOMPETENT NOTICE: THE POWERS GRANTED BY THIS DOCUMENT ARE BROAD AND SWEEPING. THEY
More informationIndiana Real Estate Commission
Indiana Real Estate Commission Laws and Regulations A compilation of the Indiana Code and Indiana Administrative Code 2008 Edition Indiana Real Estate Commission Indiana Professional Licensing Agency 402
More information2018 Requirements Manual An In-Depth Look at Changes to the Requirements
2018 Requirements Manual An In-Depth Look at Changes to the Requirements Executive Summary The Requirements Manual helps land trusts understand how the Land Trust Accreditation Commission verifies that
More informationCHAPTER House Bill No. 1453
CHAPTER 2004-451 House Bill No. 1453 An act relating to the North Sumter County Hospital District; providing a popular name; providing district purpose; providing district boundaries; providing for a board
More informationDownloaded from
TEXAS GENERAL DURABLE POWER OF ATTORNEY THE POWERS YOU GRANT BELOW ARE EFFECTIVE EVEN IF YOU BECOME DISABLED OR INCOMPETENT NOTICE: THE POWERS GRANTED BY THIS DOCUMENT ARE BROAD AND SWEEPING. THEY ARE
More informationTHINGS YOU NEED TO KNOW ABOUT 6OWNING IN STRATA
THINGS YOU NEED TO KNOW ABOUT 6OWNING IN STRATA About the author Amanda Farmer is a strata lawyer with over 14 years experience advising strata owners, communities, managers and developers. As a Fellow
More informationDECLARATION OF BY-LAWS AND RESTRICTIVE COVENANTS BINDING SEVEN BAYS ESTATES UNLIMITED HOMEOWNERS AND HOMEOWNERS ASSOCIATION
DECLARATION OF BY-LAWS AND RESTRICTIVE COVENANTS BINDING SEVEN BAYS ESTATES UNLIMITED HOMEOWNERS AND HOMEOWNERS ASSOCIATION ************************************************************************ This
More informationBridgewater Town Council
In Town Council, Tuesday January 9, 2018 Town Manager Date Introduced: June 27, 2017 First Reading: June 27, 2017 Second Reading: December 5, 2017 Third Reading: January 9, 2018 Proposed Order O-2017-039
More informationNC General Statutes - Chapter 47C Article 4 1
Article 4. Protection of Purchasers. 47C-4-101. Applicability; waiver. (a) This Article applies to all units subject to this chapter, except as provided in subsection (b) or as modified or waived by agreement
More informationAn Act to incorporate The Ukrainian Missionary and Bible Society
UKRAINIAN MISSIONARY AND BIBLE SOCIETY c. 120 1 An Act to incorporate The Ukrainian Missionary and Bible Society being a Private Act Chapter 120 of the Statutes of Saskatchewan, 1948 (effective March 25,
More informationAPPLICATION FOR EXEMPTION OF PROPERTY OWNED AND USED FOR STRICTLY CHARITABLE OR SCHOOL PURPOSES
15-DPT-EX FORM 901-A REV. 12/13 STATE OF COLORADO DIVISION OF PROPERTY TAXATION DEPARTMENT OF LOCAL AFFAIRS PHONE: 303-864-7780 TTY: 303-864-7758 Division of Property Taxation use ONLY APP. # FILE # COUNTY
More informationPlease remember that where the word Association is mentioned, it is understood to mean each unit owner. You are the Association.
INSTRUCTIONS FOR COMPLETING THE LIMITED PROXY FOR THE PURPOSE OF VOTING ON PROPOSED AMENDMENTS TO THE DECLARATION OF COVENANTS, RESTRICTIONS AND EASEMENTS OF PLUM HARBOR HOMEOWNERS ASSOCIATION, INC. TO
More informationGOLDEN EAGLE CHARTER SCHOOL
GOLDEN EAGLE CHARTER SCHOOL Governance Council Policy # 2005.2 The Governance council hereby adopts this Conflict of Interest Code ( Code ), which shall apply to all Governance Council members, candidates
More informationAGREEMENT BETWEEN THE STATE OF FLORIDA, DEPARTMENT OF STATE AND [INSERT NAME OF GRANTEE TO MATCH W-9] [INSERT PROJECT GRANT NUMBER]
AGREEMENT BETWEEN THE STATE OF FLORIDA, DEPARTMENT OF STATE AND [INSERT NAME OF GRANTEE TO MATCH W-9] [INSERT PROJECT GRANT NUMBER] This Agreement is by and between the State of Florida, Department of
More informationAn Act to provide for the incorporation of The Manitoba-Saskatchewan Conference of the Seventh-day Adventist Church
1995 CHAPTER 03 An Act to provide for the incorporation of The Manitoba-Saskatchewan Conference of the Seventh-day Adventist Church (Assented to March 28, 1995) WHEREAS there had existed for many years
More informationSTRATA CORPORATION LMS128
STRATA CORPORATION LMS128 Operating Bylaws of the Strata Division 1 -Duties of Owners, Tenants, Occupants and Visitors Payment of strata fees 1 An owner must pay strata fees on or before the first day
More informationSTERLING GREEN OF PORTAGE COUNTY HOMEOWNERS ASSOCIATION, INC. BYLAWS
STERLING GREEN OF PORTAGE COUNTY HOMEOWNERS ASSOCIATION, INC. BYLAWS C:\Documents and Seltlngs\Molly\Local Settings\T~ry Internet Files\OU
More informationKANSAS GENERAL POWER OF ATTORNEY
KANSAS GENERAL POWER OF ATTORNEY NOTICE: THE POWERS GRANTED BY THIS DOCUMEMT ARE BROAD AND SWEEPING. THEY ARE EXPLAINED IN THE UNIFORM STATUTORY FORM POWER OF ATTORNEY ACT. IF YOU HAVE ANY QUESTIONS ABOUT
More informationARTICLES OF INCORPORATION of Runestone Telephone Association (d.b.a. Runestone Telecom Association) ARTICLE I
ARTICLES OF INCORPORATION of Runestone Telephone Association (d.b.a. Runestone Telecom Association) ARTICLE I SECTION 1. The name of this association shall be Runestone Telephone Association. SECTION 2.
More informationISSAQUAH SCHOOL DISTRICT NO. 411 KING COUNTY, WASHINGTON UNLIMITED TAX GENERAL OBLIGATION BONDS, 2013A (TAX-EXEMPT)
ISSAQUAH SCHOOL DISTRICT NO. 411 KING COUNTY, WASHINGTON UNLIMITED TAX GENERAL OBLIGATION BONDS, 2013A (TAX-EXEMPT) UNLIMITED TAX GENERAL OBLIGATION REFUNDING BONDS, 2013B (TAXABLE) RESOLUTION NO. 1025
More informationInstructions for Schedule D (Form 990)
2010 Instructions for Schedule D (Form 990) Supplemental Financial Statements Department of the Treasury Internal Revenue Service Section references are to the Internal 2. That is owned and controlled
More information13-1 CHAPTER 13 BIDS AND CONTRACTS
13-1 CHAPTER 13 BIDS AND CONTRACTS 13.000 Introduction 13.300 Centralized Bid Exchange 13.100 Public Contracts in General 13.400 Prompt Payment Act 13.200 Bidding Procedures 13.500 Limitations on Awarding
More informationPROCUREMENT CODE. Part A Project Delivery and Selection Methods
PROCUREMENT CODE ARTICLE 6 CONSTRUCTION AND RELATED SERVICES Part A Project Delivery and Selection Methods 6-101 Project Delivery Methods. 1. Determination. The Director shall make a determination regarding
More informationThe Legal Basis for a. Land Bank in Kansas. A Discussion of the Legal Requirements and Sample Language
The Legal Basis for a Land Bank in Kansas A Discussion of the Legal Requirements and Sample Language MAY 2015 PUBLIC HEALTH LAW CENTER 875 Summit Avenue, St. Paul, Minnesota 55105-3076 651.290.7506 Fax:
More informationA SECTION-BY-SECTION ANALYSIS OF CHAPTER 23L. William F. Griffin, Jr. Davis, Malm & D Agostine, P.C.
A SECTION-BY-SECTION ANALYSIS OF CHAPTER 23L William F. Griffin, Jr. Davis, Malm & D Agostine, P.C. A new Chapter 23L of the Massachusetts General Laws was enacted on August 7, 2012 as part of Chapter
More informationAN ORDINANCE ALLOWING SHORT-TERM RESIDENTIAL RENTALS IN THE CITY OF BOSTON
AN ORDINANCE ALLOWING SHORT-TERM RESIDENTIAL RENTALS IN THE CITY OF BOSTON Be it ordained by the City Council of Boston, as follows: SECTION 1. City of Boston Code, Ordinances, Chapter IX is hereby amended
More informationToll Free Tel Fax
White Paper www.selectportfolio.com Toll Free 800.445.9822 Tel 949.975.7900 Fax 949.900.8181 Securities offered through Securities Equity Group Member FINRA, SIPC, MSRB Page 2 Table of Contents... 3 What
More informationReferred to Committee on Judiciary. SUMMARY Makes various changes relating to real property. (BDR 10-23)
S.B. SENATE BILL NO. SENATOR SCHNEIDER FEBRUARY, 0 Referred to Committee on Judiciary SUMMARY Makes various changes relating to real property. (BDR -) FISCAL NOTE: Effect on Local Government: No. Effect
More informationGALENA SHORES STRATA CORPORATION KAS BYLAWS DIVISION 1 DUTIES OF OWNERS, TENANTS, OCCUPANTS AND VISITORS
GALENA SHORES STRATA CORPORATION KAS BYLAWS DIVISION 1 DUTIES OF OWNERS, TENANTS, OCCUPANTS AND VISITORS 1 Payment of strata fees (1) An owner must pay strata fees on or before the first day of the month
More informationIMPORTANT UPDATES FOR ORGANIZATIONS FORMING A HOUSING DEVELOPMENT FUND CORPORATION WITH THE NEW YORK STATE HOMES AND COMMUNITY RENEWAL
December 2013 REAL PROPERTY ALERT IMPORTANT UPDATES FOR ORGANIZATIONS FORMING A HOUSING DEVELOPMENT FUND CORPORATION WITH THE NEW YORK STATE HOMES AND COMMUNITY RENEWAL In order to form a housing development
More informationIC Chapter 10. Real Estate Agency Relationships
IC 25-34.1-10 Chapter 10. Real Estate Agency Relationships IC 25-34.1-10-0.5 "Agency relationship" Sec. 0.5. As used in this chapter, "agency relationship" means a relationship in which a licensee represents
More informationISSUE 1 Fourth Quarter, REALTORS Commercial Alliance Series HOT TOPICS ANSWERS TO CURRENT BUSINESS ISSUES TENANTS-IN-COMMON INTERESTS
ISSUE 1 Fourth Quarter, 2005 REALTORS Commercial Alliance Series HOT TOPICS ANSWERS TO CURRENT BUSINESS ISSUES TENANTS-IN-COMMON INTERESTS Tenants-in-Common The Parties, the Risks, the Rewards What Real
More informationAn Act to incorporate the Saskatchewan Urban Municipalities Association
1 MUNICIPALITIES ASSOCIATION c. 101 An Act to incorporate the Saskatchewan Urban Municipalities Association being a Private Act Chapter 101 of the Statutes of Saskatchewan, 1967 (effective April 1, 1967).
More informationGENESEE COUNTY LAND BANK AUTHORITY POLICIES
GENESEE COUNTY LAND BANK AUTHORITY POLICIES As Amended by the Board of Directors on April 18, 2018 Contents 1. Policies Governing the Acquisition of Properties... 3 2. Priorities Concerning the Disposition
More informationWELCOME TO YOUR NEW HOME
WELCOME TO YOUR NEW HOME An information booklet prepared by Your Property Management Company NAI GODDARD & SMITH REALTY SERVICES INC. 5718 Glover Road Langley, BC V3A 4H8 langleyoffice@naicommercial.ca
More informationAgnew Law Office, P.C.
An Estate Planning Law Firm LAST WILL & TESTAMENT Background A Last Will and Testament is perhaps the most commonly known estate planning document. While a Will can be very simple in nature (i.e. a vehicle
More informationAn Act to Incorporate The Lutheran College and Seminary
LUTHERAN COLLEGE AND SEMINARY, INCORPORATING c. 60 1 An Act to Incorporate The Lutheran College and Seminary being a Private Act Chapter 60 of the Statutes of Saskatchewan, 1924 (effective March 25, 1924)
More informationCENTER FOR COMMUNITY SERVICES. Title: Management of WAP/CSBG Property Directive #: CW Effective: September 4, 2014
CENTER FOR COMMUNITY SERVICES Department of Community & Economic Development Title: Management of WAP/CSBG Property Directive #: CW2014-02 Effective: September 4, 2014 To: Weatherization and CSBG Subgrantees
More informationJames H. Hazlewood, Carpenter, Hazlewood, Delgado & Wood, PLC Member, College of Community Association Lawyers
College of Community Association Lawyers State Laws Affecting Common Interest Communities Project Frequently Asked Questions ("FAQs") ARIZONA Prepared and Submitted by: James H. Hazlewood, Carpenter, Hazlewood,
More informationARTICLES OF INCORPORATION TRAPPERS VIEW HOMEOWNERS ASSOCIATION, INC.
ARTICLES OF INCORPORATION OF TRAPPERS VIEW HOMEOWNERS ASSOCIATION, INC. In compliance with the requirements of the Colorado Nonprofit Corporation Act, Section 7-20- 101 through 7-29-106, C. R. S. 1973,
More informationArticles of Incorporation for a Nonprofit Corporation filed pursuant to , et seq. and of the Colorado Revised Statutes (C.R.
Document processing fee If document is filed on paper $125.00 If document is filed electronically $ 25.00 Fees & forms/cover sheets are subject to change. To file electronically, access instructions for
More informationPRESERVATION EASEMENT
PRESERVATION EASEMENT Policies and Procedures for Donations The Preservation Resource Center s easement donation program enables a property ownertaxpayer to claim a charitable deduction on his or her tax
More informationInstructions for Change of Ownership/ Application for Transfer
Instructions for Change of Ownership/ Application for Transfer This form may be used to transfer shares of common stock ( Shares ) of KBS REITs. Please read the following important instructions and notices
More informationAMENDED AND RESTATED ARTICLES OF INCORPORATION ARIZONA BILTMORE ESTATES VILLAGE ASSOCIATION
AMENDED AND RESTATED ARTICLES OF INCORPORATION OF ARIZONA BILTMORE ESTATES VILLAGE ASSOCIATION WHEREAS, the Articles of Incorporation of ARIZONA BILTMORE ESTATES VILLAGE ASSOCIATION were filed with the
More informationDECEASED TENANT PROPERTY. Eric M. Steven, P.S. ericstevenlaw.com
DECEASED TENANT PROPERTY Eric M. Steven, P.S. ericstevenlaw.com esteven@comcast.net Disposition of Personal Property of Deceased Tenants Introduction Dealing with the death of another is never easy. Dealing
More informationPENNSYLVANIA GENERAL DURABLE POWER OF ATTORNEY THE POWERS YOU GRANT BELOW ARE EFFECTIVE EVEN IF YOU BECOME DISABLED OR INCOMPETENT NOTICE
PENNSYLVANIA GENERAL DURABLE POWER OF ATTORNEY THE POWERS YOU GRANT BELOW ARE EFFECTIVE EVEN IF YOU BECOME DISABLED OR INCOMPETENT NOTICE THE PURPOSE OF THIS POWER OF ATTORNEY IS TO GIVE THE PERSON YOU
More information