Reporting Taxes Allocation - NYARM

1 Wrongly Allocated Expenditures Can Have Fiscal Consequences and Annual Budgets & Year End Financial Reporting Can be Affected if Categorizing is Not Closely Watched How Cost Segregation Benefits Differ Among the Various Ownership Types **The above is important for building management to understand because, you don t want surprises when your budget doesn t match higher actual numbers, due to adjustments by auditors or, your accounting professional. Presented by a Panel of Legal & Finance Professionals 6pm - 6:45 Networking Exhibits Refreshments 6:45 - 7:30 Presentations (credit towards property management certification) 7:30 - 9pm Networking Exhibits Meet the Speakers Buffett Refreshments WHERE 500 8th Ave @ West 35th Street, NYC 4th Floor COST $ 00 FREE For NYARM Members & Certification Candidates $ 185 For Non Members (or become a member see below)

2 IiCall Margie Russell for an Exhibit CERTIFICATION The NY Accredited Realty Manager Certification is NYS & NYC Agency Recognized $250 application fee includes 1 year Membership, classes & program attendance* How to Become a Member for membership info or call Margie for Details Individuals: Building Management, Owners, Landlords, - Pay $250 dues & attend each meeting FREE all year Management Companies: Pay $700 dues which includes (8) managers to attend each event FREE all year Associate Members: Pay $1100 dues includes Website Advertising Exhibits at Conferences Sponsorships Government Mandated Trainings have a separate fee structure.

3 * I RSVP for Monday, December 10th, please reserve early Call 212 216 0654 OR email or fax your business card to 212 216 0680 New York Association of Realty Managers Executive Director, Margie Russell The New York Association of Realty Managers Evening Conference Monday January 14 Property Managers Building Owners Facility Managers Building Engineers Superintendents Resident Managers Engineers Attorneys CPAs Professionals Consultants Coop & Condo Building Boards Suppliers Contractors A Building s Capital Expenditures Reporting , Taxes , Allocation As of October 9, 2018 New York State MANDATES that all employers: shall adopt the model sexual harassment prevention policy or establish a sexual harassment prevention policy to prevent sexual harassment that equals or exceeds the minimum standards provided by such model sexual harassment prevention policy.

4 Such sexual harassment prevention policy shall be provided to all employees in writing. POLICY As of Oct 9, 2018 NYS MANDATES: All employees, and employers, complete required training from 10/09/18 - 10/09/18. 1] Sexual Harassment (as defined by NYS) is prevalent in building workplaces. 2] The only part of the law that has a window on compliance is the training. 3] Supervision who hasn't received mandatory training is not absolved of adhering to the mandates. 4] Managers & Supervisors must NOW report any complaint or suspected harassment they become aware of. 5] If supervision hasn t been trained, how can they comply with the Oct 9, 2018 mandates? TRAINING SCHEDULE Applicable to building: staff, management, owners & landlords.

5 One session is required each year. Mornings 10:30 to 1:30pm or Afternoons 2:30 to 5:30pm NOVEMBER 27th Tuesday or DECEMBER 4th Tuesday or DECEMBER 12th Wednesday TRAINING LOCATION 500 Eighth Ave, at West 35th St, NYC 1 Block from Penn Station INSTRUCTORS - All NYARM trainings have a primary and a secondary instructor with the highest of qualifications. Primary] Rachel Demarest Gold, Esq., Partner, Abrams, Fensterman, Fensterman, Eisman, Formato, Ferrara, Wolf & Carone, LLP Ms. Gold is a distinguished NYS labor law & government policy attorney. She was Special Counsel and Deputy Commissioner for Legislation, Policy and Federal Affairs at the New York State Department of Labor.

6 Formerly as an Assistant Attorney General for New York State she developed statewide Continuing Legal Education and Labor Bureau outreach & workshop programs. Bio Secondary] Margie Russell, Executive Director of the New York Association of Realty Managers is a prominent trainer in building management focusing on NYC and NYS issues and uniqueness s. During Ms. Russell s 35 years dedicated to real estate management, she has remained steadfast while devoting - tens of thousands of hours - teaching, coaching and creating curriculum, for those employed in building management. Bio NYARM s Gold Standard Training Includes: 1) Documentation will be provided to each successful trainee as proof of completion.

7 2) Training compliant with all requirements of NYS laws and, with NYC laws that are presently in effect 3) If NYC updates their rules in 2019, NYARM will offer additional NYC addendum trainings in 2019 at no cost $0 for to each previously NYARM trained individual 4) NYARM s Training is CUSTOMIZED for the Real Estate and Building Management Industry - New York State Requires that should be modified to reflect the work of the organization using industry specific scenarios. WHO Can Be a Target of Sexual Harassment? Sexual harassment can occur between any individuals, regardless of their sex or gender. New York Law protects employees, paid or unpaid interns, and non-employees, including independent contractors, & those employed by companies contracting to provide services in the workplace.

8 A perpetrator of sexual harassment can be a superior, a subordinate, a coworker or anyone in the workplace including an independent contractor, contract worker, vendor, client, customer or visitor. QUESTIONS? Email, text, call Margie Russell M O The New York Association of Realty Managers Government Mandated Compliance Training New York State & New York City Sexual Harassment Prevention Mandates