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COM 0458.003 1996-1998
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COM 0458.003 1996-1998
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Last modified
5/13/2008 1:48:12 PM
Creation date
5/10/2008 7:55:39 PM
Metadata
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Communications
Communications - Type
COM
Communications - Council Term
1996-1998
Communication
0458
Point
003
Author
A. Scott Leithead Steven L.F. Ho
Communications - Referred To
COUNCIL
Comments
Presented: Council - 12/17/97
Communications - File Code
ADM
Document Relationships
AGE COUNCIL 12/17/1997 1996-1998
(Related)
Path:
\Council Records\Agendas\1996-1998\Council
COM 0458.000 1996-1998
(Related)
Path:
\Council Records\Communications\1996-1998
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A ~ r <br /> ECOMMENDATION <br /> All three alternatives have significant tax issues dealing <br /> ~imariTy-'with severance pay. In addition, there is the <br /> ~tential for personal liability for the officers of Hamakua <br /> ousing. In order to resolve these tax issues, we recommend <br /> <br /> ?prying for a private letter ruling from the IRS. <br /> The primary disadvantage of alternative 1 is the potential <br /> or creditors to place liens on the Camps. The primary <br /> lsadvantage of alternative 2 is the potential for Hamakua <br /> ousi_t~g.to be deemed to be the landlord, due to the invalid <br /> ~nveYances_.,to.She Occupants. Alternative 3 appears to be the <br /> Est preferable because it avoids the foregoing disadvantages of <br /> _ternatives 1 and 2. <br /> ze.we -8- <br /> <br />
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