10/17Auditor-Inspector Customer Service Survey(Word) N | 15 Streamlined Monitoring - Property List (PDF) Rev. 0 0 18 18 re (7.2) Commencement of Correction Period (5.15) Income from Assets See Developments Currently Eligible for a Qualified Contract Request. What Could Debt Limit Negotiations Mean for Housing and Community Development? LIHTC Compliance Manual 2017 Certification On Line Manual (COL) Novogradac Rent & Income Calculator Rent & Income Calculator Novogradac Housing Disaster Relief Housing for Displaced Residents Nevada Nevada Displaced Household Certification Owners Request for Emergency Housing Relief (5.5) Seasonal or Sporadic Wage Income 2016: 39.35M population x $2.35 multiplier = $92.47M credits. s 0 0 18 18 re 0.75293 g (11.4) Record Retention (1.2) Tax Credit Program Overview Resources: endstream endobj 156 0 obj <>/Subtype/Form/Type/XObject>>stream s f They should contain a completed application with appropriate signatures and dates, income and asset verifications as appropriate, and a thoroughly completed Tenant Income Certification (TIC) that has been signed by all adult members of the household as well as the manager. Rev 10/2018 Developments should reference their Land Use Restriction Agreement (LURA) for any commitment made to a longer Extended Use Period. /Tx BMC Streamlined Monitoring Procedures Overview - endstream endobj 160 0 obj <>/Subtype/Form/Type/XObject>>stream (6.3) Data Collection Requirement Income Inclusions and Exclusions (PDF), Utility Allowance Procedures for LIHTC Properties (PDF), A. WSHFC (2.10) Mixed-Income Properties Chapter 5: 0 0 18 18 re (2.7) Common Areas I | Records Retention (PDF) Rev 11/2014 (12.3) Annual Self-Certification Form Careers |Commissioners | Contact Us (1.5) Restricted Rents Owner Utility Estimate Checklist - Methods 6-8 (PDF), B. WSHFC Owner Certificate of Utility Estimate (PDF), C: Actual Usage Estimate Guidance - Method 6 (PDF), D. (12.4) Assumptions and Reservations Section 8 and 236 properties are requires to use specific leases which must be U.S. Department of Housing and Urban Development (HUD) approved. See Part 618 (Tenant Income Certification form). (12.3) Household Transfers (1.4) Minimum Low-Income Housing Set-Aside Exhibit "B" to Regulatory Agreement (PDF) 1000 2nd Avenue, Suite 2700, endstream endobj 136 0 obj <>/Subtype/Form/Type/XObject>>stream (10.3) Owner Certifications and Commitment All information submitted is accurate and complete. Form SS-4 Application for Employer Identification Number (PDF) LIHTC Program Policies (See Current Year (510) Public Assistance/Welfare Income s Chapter 10, Qualified They should be able to provide insights on financial matters and help drive the organization's growth strategy. 0.5 0.5 17 17 re This document is intended to be used as a reference tool to help grantees prepare for HUD compliance reviews. | Requests for Public Records Rental Housing Tax Credits (RHTC) Rental Housing Tax Credits (RHTC) The Qualified Allocation Plan (QAP), details selection criteria and application requirements for the Rental Housing Tax Credit (RHTC) and multifamily tax-exempt bond programs. Move-In Master File Checklist- LIHTC PPMG 17a PPMG. (3.1) Introduction Tax Credit Specialist Advanced (TCSA)January 23-25, 2022Register Now, Tax Credit Specialist Online (TCS)January 30-February 2, 2023Register Now, Tax Credit Specialist Online (TCS)February 13-16, 2023Register Now, Tax Credit Specialist Online (TCS)February 27-March 2, 2023Register Now, Tax Credit Specialist Online (TCS)March 13-16, 2023Register Now, Tax Credit Specialist Advanced (TCSA)March 20-22, 2022Register Now, Tax Credit Specialist Online (TCS) April 17-20, 2023 Register Now, Tax Credit Specialist Online (TCS) May 1-4, 2023 Register Now, Tax Credit Specialist Online (TCS) May 15-18, 2023 Register Now, Tax Credit Specialist Online (TCS) June 5-8, 2023 Register Now, Tax Credit Specialist Online (TCS) June 20-23, 2023 Register Now. LIHTC PROGRAM COMPLIANCE CHECKLIST HOME PROGRAM COMPLIANCE CHECKLIST (Use a separate Checklist per Applicant/Tenant) NAME: Phone #: Unit # PRELIMINARY ELIGIBILITY DETERMINATION Required Completed Completion of Applicant/Tenant Questionnaire Explanation of HOME Program and Requirements Rental Application Completed and Approved Lease Addendums IRS Rev . endstream endobj startxref 12/14TIC Instructions, 12/15MSHDA Checklist(PDF) (Mandatory Form) Notice of Non-Assignment - Habitat Applicant. Non-compliance can result from moving in non-eligible households, miscalculating rent, or a wide range of other issues. 05/20Owner's Certificate and Attachment A Instructions If any portion of the land or improvements are leased, copies of the leases. s 1 g 0 0 18 18 re 01/05/2023MSHDA 2022 Annual Certification Year End Reporting Memorandum, 12/19New MSHDA Inspection Requirements Memorandum DCA has published the new LIHTC & HOME Compliance Manual. K | (1.6) Compliance Process Overview Development Information Forms (2.16) Changes in Allowance E | H endstream endobj 169 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream HUD may conduct a review of the recipient agency to determine compliance. 9% Housing 9. f (6.8) Record Retention, Noncompliance Register for upcoming training, webinars, conferences, and more. endstream endobj 123 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream The report identifies the location of the violation and generally explains what caused the non-compliance and the action necessary to remedy the non-compliance. /Tx BMC (2.14) Effect of Resident Moving to Another Unit (100% Affordable Properties( 03/14Owners Certification of Completion of Repairs(Word) 03/14Owners Certification of Completion of Repairs(PDF) H s H 10/08Affidavit of Income Self Certification(Word), 12/14Tenant Income Certification (TIC)(PDF) (Mandatory Form) Videos, IRS 2023 LIHTC Compliance Virtual Workshop #1; 2023 LIHTC Compliance Virtual Workshop #2; . This website provides links to websites owned by other parties. %%EOF B 0 0 18 18 re 11/15Common Area Unit Designation(Word), 01/19First Year Credit Statement(PDF) contains the official notification of any non-compliance and lists each type of non-compliance. The following programs are monitored by DHCD: You may submit comments via the online form here. 12/12MSHDA Checklist (Spanish)(PDF) (Mandatory Form), 10/15Student Verification(PDF) Tenant File Forms Explore featured publications and browse regulations, policy guidance, toolkits, and other resources. The information provided on the website is for general informational purposes only and does not constitute professional advice or an offer to sell or solicitation to buy securities. The Low-Income Housing Tax Credit (LIHTC) program is a tax incentive program designed to increase the supply of quality, affordable rental housing by helping developers offset the costs of rental housing developments for individuals with low- to moderate-income. Date. /Tx BMC Exhibit A-13: Schedule II LIHTC 12 units or more with Section 8. IRS Form 8823- Low Income Housing Credit Agencies Report of Noncompliance. (11.2) Annual Reports @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > s Created by the Tax Reform Act of 1986, the LIHTC program gives State and local LIHTC-allocating agencies the equivalent of approximately $8 billion in annual budget authority to issue tax credits for the acquisition, rehabilitation, or new construction of . Compliance monitoring is basically comprised of three processes: Review of Annual Owner Certifications submitted by March 1st, to ensure income-qualified tenants are paying rents which are below the mandated limits. Videos 05/2008, Reporting & (9.3) Fees NIFA is responsible for monitoring compliance with the requirements of Internal Revenue Code (IRC) 42 for LIHTC developments in Nebraska. It contains examples of records that can be maintained to support Section 3 compliance during a HUD compliance review. 1 g Compliance Materials Rent Change Requests Manuals & FAQs Exhibits & References Required Forms f 128 127. (5.18) Real Estate Owned Housing Bonds |Special Programs: 116; Tenant/Resident Release and Consent 24 % % TICQ/ Income Certification Checklist/REA 117. File), Tax These checklists are not required to be completed by owners and managers. Owners committing compliance violations may be subject to administrative and judicial sanctions pursuant to remedies afforded NIFA in the LIHTC LURA. (5.16) Types of Assets Contact Us 1D)Yw )z yTsRiu}aJM~Xav?>hY'$8h5Zveq f @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > Powerpoint (PDF) Recertification Waivers /Tx BMC LIHTC Newsletter # 45 (PDF) Provides clarification about utility allowance and gross rent violations for the Housing Tax Credit program. All units must have a valid lease. A current and complete rent roll for the entire Development. s H Review of project owner tenant files for documents required to support information provided in Annual Owner Certifications. (7.6) Resident Fraud, Tax-Exempt Bond-Financed Properties with Tax Credits (PDF) Rev 02/2009 Homeownership: Homebuyer Programs|Information for Lenders| M | f 187 0 obj <>/Filter/FlateDecode/ID[<6C0801052EB2644EA5560E0BDDF7FB48><9ECC332C94208F4CA5BA534F797A6FC6>]/Index[94 160]/Info 93 0 R/Length 149/Prev 153443/Root 95 0 R/Size 254/Type/XRef/W[1 3 1]>>stream (9.1) Summary 12//20 20. Seattle, Washington 98104 | Phone: 206-464-7139 or 800-767-4663 | (7.3) Properties Approved for Post-Year 15 Monitoring Procedures or Exhibit "B" to Regulatory Agreement (PDF), Life Cycle of a Hope Manor (Chicago) The Low Income Housing Tax Credit (LIHTC, Housing Credit) is a dollar-for-dollar federal tax credit for affordable housing investments. 0 0 18 18 re (8.1) Income Restrictions, Property Transfers SEARCH|CONTACT, Asset Management and Compliance (3.6) Housing for the Elderly endstream endobj 112 0 obj <>/Subtype/Form/Type/XObject>>stream 1 g "Jcl~Q'16I"Fe\rIi "&.#"N6s 8.:J`D(lJ" yHH (3.3) Persons with Disabilities property. 0.5 0.5 17 17 re Current Ownership Entity Certification endstream endobj 102 0 obj <>/Subtype/Form/Type/XObject>>stream 2023 US Department of Housing and Urban Development, Section 3 HUD Compliance Review Checklist. 12/15Certification of Zero Income(Word) (Mandatory MSHDA Best Practice Form), 01/05Income Certification for 125-150% AMGI(PDF) @D)YolE;a!.(X7pId>Y]8{x y$=/KOPc4 > /Tx BMC 0 0 18 18 re Tax Credit Project (PDF) (1.6) Additional State Rules \` ,u endstream endobj 101 0 obj <>/Subtype/Form/Type/XObject>>stream The current yearly cap is $10,000,000. Verification Checklist can be used for this documentation. 0 0 18 18 re 0.75293 g (7.1) Noncompliance with IRS Program Requirements The Tax Compliance/Operations - AVP role is a position within the Firm Tax Department of the Finance Division of The Carlyle Group, which is responsible for Firm level Corporate and Partnership . Certification (PDF) Rev 03/2018 LIHTC VAWA and Manager's Unit Guidance. 03/14Owners Certification Attachment A(Word). Forms of Verification (PDF), Chapter 5, Exhibit 1: At the end of instruction, each participant is allowed one week to complete a 100-question online certification test. House and Ground Rules-TC 63TC. |Events |My View Newsletter Post-Year 15 LIHTC Compliance Guidance A list of links and resources curated for LIHTC property owners and managers Authoritative Sources Internal Revenue Code Section 42 Treasury Regulations 1.42 HUD Handbook 4350.3: Occupancy Requirements of Subsidized Multifamily Housing Programs (November 2013) Utility State Requirements (PDF) Rev 09/2019 (11.5) Definitions, Post-Year H endstream endobj 149 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream f (6.1) Owner Annual Certifications 0 0 18 18 re (8.1) Summary Multifamily Capital Fund Initiative FAQs and 2023 Qualified Allocation Plan and Multifamily Rental Financing Program Guide Revision -- Update and Schedule for Listening Sessions. Annual Reports, Interim Information| Privacy Notice We use cookies on this site to provide a better experience with content and analytics. 0.5 0.5 17 17 re (6.7) Annual Recertifications for 100% Low Income Tax Credit Properties (3.7) Double Counting (1.3) Compliance Basics 1D)Yw )z yTsRiu}aJM~Xav?>hY'$8h5Zveq A thorough narrative description of the Development, including all amenities suitable for familiarizing prospective purchasers with the Development. Low Income Housing Tax Credits (LIHTC) Architects and Contractors Go to Architects and Contractors Standards of Design for Preconstruction manual and forms Missing Middle Housing Program Go to Missing Middle Housing Program EMC Nonprofit Sponsor) Q, Introduction Post the Development information on NIFAs website. LIHTC/Tax Exempt Bonds without Section 8 rental assistance and which have reached the end of their initial tax-credit compliance period. 0 0 18 18 re \` ,u 0.5 0.5 17 17 re (4.4) Restricting Up-Front Charges endstream endobj 125 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream Inspections H 03/20 Request To Eliminate Re-certifications(Word). Failure to submit by the deadline is noncompliance that shall be . Income and Rent Limits (2.6) Evictions Sample Pro-forma - Non-Habitat. 1 g The credit note should be issued for the excess value of supply charged in the invoice, i.e. Compliance monitoring is basically comprised of three processes: City of New York. 0.75293 g For more information or questions, property managers and owners should contact LIHTC Projects for Sale Under Qualified Contract For 9% Tax Credit Allocation Developments: Margaret Feml, Asset Management Unit Phone (518) 486-6273; Fax (518) 486-3366 NYS Homes & Community Renewal The Hampton Plaza 38-40 State Street, Albany, NY 12207 9% Developments for Sale through Qualified Contract: None at this time H Projects Eligible for a Qualified Contract Request. 0.5 0.5 17 17 re Utility (6.1) Summary /Tx BMC (11.3) Household Transfers IRS Form 8609-A- Annual Certification for Low Income Housing Credit H The following forms are for use in creating tenant files: 10/08Affidavit of Income Self Certification(PDF) Determining Income and Calculating Rent (PDF) Credit Frequently Asked Questions (PDF) 08/22Extension Request(Word), Requirements For Substituting A REAC Or RHS Inspection For A MSHDA Inspection: CDBG Application Handbook (REV March 2020 corrected) CDBG Administration Handbook 2014. . EMC E-05 Checklist for Tribal Consultation under Section 106. Rev 05/01/2020, Chapter: | Rev 02/08/2022 s endstream endobj 146 0 obj <>/Subtype/Form/Type/XObject>>stream 0.75293 g 01/19Notice of Building Casualty Loss or Damage(PDF) (7.4) Overcharging Rent Audits for compliance with due diligence for certain tax benefits, such as the earned income tax credit (EITC), child tax credit (CTC), including additional child tax credit (ACTC), credit for other dependents (ODC), American opportunity tax credit (AOTC) and/or the head of household (HOH) filing status, as defined by IRS Section IRC 6695(g) are another tier of our Preparer Compliance Program. (3.1) Summary of State Requirements Input Tax Credit - CA Inter Tax Study Material is designed strictly as per the latest syllabus and exam pattern. f f A. WSHFC Proposed Ownership Entity Certification 08/22Extension Request(PDF) f Calculation of Qualified Contract Price Worksheet (Blank) (Word) (5.1) HUD Occupancy Handbook 4350.3, Chapter 5 | See also: endstream endobj 141 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream Exhibit A-22: Authorization for Release of Property Information. minutes), Explanation of WSHFC's Special-Needs Housing Commitments, Information for Real Estate Professionals. For more information about how we use cookies, see our Privacy Policy. endstream endobj 98 0 obj <>/Subtype/Form/Type/XObject>>stream 2023 All Rights Reserved, NYC is a trademark and service mark of the City of New York, 2023 HOME and LIHTC - Income and Rent Limits for NYC, 2023 LIHTC Income -Averaging Project - Income and Rent Limits for NYC, HPD Annual Owner Certification Form Part A, HPD Annual Owner Certification Form Part B, HPD eRent Roll Template - Including Instructions, Tenant Income Certification Form Instructions, Investment or Pension or Annuity Verification, Student Status and Financial Aid Verification, HUD Handbook: Income Inclusions and Exclusions, Compliance in HOME Rental Projects: A Guide for Property Owners, HOME and Low Income Housing Tax Credit Guidebook, Advisory for HOME and LIHTC Property Owners Regarding the Violence Against Women Act, Highlights of Changes in the 2013 HOME Final Rule (changes in compliance monitoring for HOME projects funded after August 23, 2013), IRS Guide for Completing Form 8823, LIHTC Noncompliance or Building Disposition, IRS Guidance:Electronic Signature Program. s Loan sizing ratios under 220, 223 and 231 are provided, and these apply to Tax Credit projects underwritten for each program unless adjusted for the New Pilot in separate guidance. Census Population Estimates 2015-2019. Learn about what HUD grantees are doing across the nation. 1 g endstream endobj 113 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream Our products and services work seamlessly within your company's business processes to meet all of your asset management and compliance needs. Act as a facilitator for requests of prospective purchasers by referring them to the appropriate contact personsfor the Development Owner. Some tax credit projects receive tax credits from both Minnes ota Housing and a suballocator. 03/14Owners Certification Attachment A(PDF) | 90% percent or more of the units must be restricted for LIHTC occupancy and the market analysis, appraisal and underwriting must conclude that the achievable LIHTC unit rents will be at least 1 g Search for a specific grantee and view itsawards, contact information, and reports, and more. Tax Credit Compliance Manual endstream endobj 135 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream (5.1) Income-General Information (3.2) Additional Low-Income Housing Use Period endstream endobj 170 0 obj <>/Subtype/Form/Type/XObject>>stream (9.5) Required Document for All Transfers 2016 MAP Guide Waivers for Chapter 14.13.D, Repayment Terms for Deferred Developer Fees (03/22/2019) A detailed set of digital photographs of the Development, including the interior and exterior of representative apartment units and buildings, and the Development's grounds. 0.5 0.5 17 17 re 0.5 0.5 17 17 re endstream endobj 165 0 obj <>/ProcSet[/PDF/Text]>>/Subtype/Form/Type/XObject>>stream The program is 80/20 Bonds | 501(c)(3) A debit note is required to be issued as the tax charged in the invoice is less than the actual tax payable. 0 0 18 18 re - If Tax Credit Property, refer to IRS Section 42 - If Section 8(HUD) & Tax Credit, the most restrictive rule applies Files are reviewed using guidelines and requirements set forth by the IRS and administered by the state agency monitoring for Section 42 Low Income Housing Tax Credit compliance. H 06/14HUD 50059Sample Form Accordingly, the credits allocated to this would increase as follows: 2015: 39.15M population x $2.30 multiplier = $90.05M credits. Tax Credit Compliance Procedures Manual was designed to give property owners and 0.75293 g EMC Compliance Online Reference Manual Assisting in the Development and Maintenance of Quality Rental Housing Communities Affordable to . B. HUD Tax Credit Assistance Program (TCAP) 102 Part 8.3 Consolidated Appropriations Act of 2018 (Average Income) 102 Part 8.4 California State Law - AB 1920 (Fine Authority) 103 . | The Bharat Associates Pvt. 07/14LIHTC Compliance Policy #10, Owner Physical Inspection Certification Forms: (11.5) Additional Low-Income Housing Use Period 0 0 18 18 re Your compliance analyst will review all materials provided and issue an approval once we have established that the household is qualified for the LIHTC program. \` ,u (4.1) How to Determine Rent EMC s 0.5 0.5 17 17 re 01/19First Year Credit Statement(Word), 08/16List of Unit Numbers(PDF) /Tx BMC Housing Tax Credit (LIHTC) The Housing Tax Credit Program (LIHTC) is designed to provide for-profit and nonprofit developers with an incentive to create and maintain affordable housing. If you are looking for a particular form, you should check for the most recent version on theInternal Revenue Service (IRS)website, as forms are periodically updated. Table of Contents (PDF) endstream endobj 120 0 obj <>/Subtype/Form/Type/XObject>>stream Calculating Assets 101- Part 1 & Part 2 Training A copy of the most recent 12 months of operating statements for the Development which fairly sets forth the Development's operating expenses, debt service, gross receipts, net cash flow and debt service coverage ratio. 12/14Tenant Income Certification (TIC)(Word) (Mandatory Form) E-09 Administrative Record. HUD Handbook 4350.3: Occupancy Requirements of Subsidized Multifamily Housing Programs (November 2013), Civil Rights and Nondiscrimination Requirements (HUD 4350.3, Chapter 2), Eligibility for Assistance and Occupancy (HUD 4350.3, Chapter 3), Income and Asset Determination (HUD 4350.3, Chapter 5), Income and Assets - Included and Excluded (HUD 4350.3, Chapter 5), Exhibit 5-1: Income Inclusions and Exclusions, Acceptable Forms of Verification (HUD 4350.3, Appendix 3), Security Deposits (HUD 4350.3, Chapter 6), Termination of Tenancy (HUD 4350.3, Chapter 8), Rectifying Improper or Inaccurate Information (HUD 4350.3, Chapter 8), Discriminatory Conduct Under the Fair Housing Act (24 CFR, Part 100), Guide for Completing Form 8823: Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition (October 2009), Recommended Practices in Compliance Monitoring, Capital Needs Assessments, Operating Cost Databases, and Accountant Opinion Letters, Gross Rent Floor (Revenue Procedure 94-57), Election for Number of Bedrooms for Gross Rent Limitation (Revenue Procedure 94-9), SSI Payments Excluded From Rent (PLR 9526009), HUD Notice Calculating Section 8 Rents (PIH 2003-32), HUD Notice Calculating Section 8 Rents (PIH 2003-22), Safe Harbor to Comply with Eviction and Rent Increase Restrictions in LIHTC Extended Use Commitments (Revenue Procedure 2005-37), Decrease in Area Median Gross Income (Revenue Ruling 94-57), Combined Income of Occupants Counted (Revenue Ruling 90-89), Income Determination Follows Section 8 of U.S. Housing Act of 1937 (IRS Notice 88-80), Assets Documentation (Revenue Procedure 94-65), Calculating Income Limits (Revenue Ruling 89-24), Safe Harbor for over income tenants during first year of the credit period (Revenue Procedure 2003-82), Novogradac & Company LLP's Rent & Income Limit Calculator, Elderly Population Restriction and Meals (PLR 8945036), Assistance Living Facilities Defined (PLR 9740007), Home Health Care Services Option (PLR 8945036), Home Health Care Services Option (PLR 8944042), Community Service Facility (Revenue Ruling 2003-77), Utility Allowance Requirements (IRS Notice 89-6), Utilities Paid by Tenant of Submetered Rent-Restricted Units (IRS Notice 2009-44), Compliance Monitoring Requirements (IRS Final Regulation TD 8430), Assignment of Building Identification Number (IRS Notice 88-91), Extended Use Agreement for Allocations Prior to 1990 (Revenue Ruling 92-79), Long Term Commitment to Low Income Housing (Revenue Ruling 95-49), Recapture Bond Requirements (Revenue Ruling 90-60), Targeted Population Restriction (PLR 8944042), Manager Unit and Application Fees in Rent (PLR 9330013), Answers to 12 Questions (Revenue Ruling 91-38), Acq/Rehab of a Residential Rental Property (PLR 200044020), Memorandum of Understanding Between IRS, HUD, and DOJ, Answering 12 Questions about LIHTC (Revenue Ruling 2004-82), SBSE Memo For Examiners Assigned Low-Income Housing Credit Cases Regarding Noncompliance Resulting from Conflicting Program Requirements, NCSHA Recommended Practices in Compliance Monitoring, Capital Needs Assessments, Operating Cost Databases, and Accountant Opinion Letters, NCSHA Recommended Practices in Housing Credit Allocation and Underwriting, Relief for Projects in Disaster Areas (Revenue Procedure 2007-54), Earthquake Relief for Compliance Monitoring (IRS Notice 94-94), Issues Arising when Qualified Low-Income Buildings are Damaged By Casualty (CCA 200913012).