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Tax Reform Impact on Employers and Employees

Revit OpEd

Modification of limitation on excessive employee remuneration: Under current law, an employer generally may deduct reasonable compensation for personal services as an ordinary and necessary business expense. Code Section 162(m) limits the deductibility of compensation expenses in the case of publicly traded corporate employers.

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North Dakota Incentives and Workforce Development Guide

Buisness Facilities Contributed Content

State Water Commission funds, not exceeding $20,000 per borrower, may be used to supplement Ag PACE funds for the purchase of irrigation equipment on new irrigated acreage. North Dakota Development Fund: Provides flexible gap financing through debt and equity investments for new or expanding primary sector businesses.

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North Dakota Incentives and Workforce Development Guide

Buisness Facilities Contributed Content

Agricultural Products Utilization Commission (APUC): The mission of APUC is to create wealth and jobs though the development of new and expanded uses of North Dakota’s agricultural products. North Dakota Development Fund: Provides flexible gap financing through debt and equity investments for new or expanding primary sector businesses.

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State by State Incentives Guide

Buisness Facilities Contributed Content

Appalachian Regional Commission and Delta Regional Authority Grants: Federal-state partnerships that work with the people of 37 Appalachian counties in Alabama and the Mississippi Delta region’s twenty Alabama counties to create opportunities for self-sustaining economic development and improved quality of life.

Income 108
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STATE INCENTIVES GUIDE

Buisness Facilities Contributed Content

Loan proceeds are to be used for working capital, inventory, equipment purchase, and real property improvements but cannot be used for refinancing of existing debt or outstanding debt payments. Lenders negotiate their own fees and the USDA charges 2 percent of the guaranteed amount as a one-time fee.

Income 75
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A Primer on MasterFormat & Improving Construction Project Collaboration

Building Information Management

00 45 26 Workers Compensation Certificate Schedule. design/negotiate/build). design/negotiate/build). 00 52 16 Agreement Form – Cost-Plus (design/bid/build or design/negotiate/build). 00 52 17 Subcontract Form – Cost-Plus (design/bid/build or design/negotiate/build). design/negotiate/build).

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A Primer on MasterFormat & Improving Construction Project Collaboration

Building Information Management

00 45 26 Workers Compensation Certificate Schedule. design/negotiate/build). design/negotiate/build). 00 52 16 Agreement Form – Cost-Plus (design/bid/build or design/negotiate/build). 00 52 17 Subcontract Form – Cost-Plus (design/bid/build or design/negotiate/build). design/negotiate/build).