55A - RESO - SA ARTS COLLECTIVE PROJ

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Relocation Plan for Santa Ana Arts Collective — 1666 North Main, Santa Ana, California The procedure for the preparation and filing of claims and the processing and delivery of payments will be as follows: ➢ Claimants will provide all necessary documentation to substantiate eligibility for assistance; ➢ Assistance amounts will be determined in accordance with the provisions of the Law; ➢ Required claim forms will be prepared by LACAL relocation personnel in conjunction with claimants. Signed claims and supporting documentation will be submitted by LACAL to the Developer; ➢ The Developer will review and approve claims for payment, or request additional information; ➢ The Developer will issue benefit checks and they will either be personally delivered or sent by mail; ➢ Final payments will be issued after confirmation that the Project area premises have been completely vacated; ➢ Receipts of payment will be maintained in the relocation case file. J. Relocation Tax Consequences California Government Code Section 7269 indicates no relocation payment received shall be considered as income for the purposes of the Personal Income Tax Law, Part t0 (commencing with Section 170 01) of Division 2 of the Revenue and Taxation Code, or the Bank and Corporation Tax law, Part 1 I (commencing with Section 23001) of Division 2 of the Revenue and Taxation Code. Furthermore, federal regulations (49 CFR Part 24, Section 24.209) also indicate that no payment received under this part (Part 24) shall be considered as income for the purpose of the Internal Revenue Code of 1954, which has been redesignated as the Internal Revenue Code of 1986. The preceding statement is not tendered as legal advice in regard to tax consequences, and displacees should consult with their own tax advisor or legal counsel to determine the current status of such payments. (IRS Circular 230 disclosure: To ensure compliance with requirements imposed by the IRS, we inform you that any tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be awed, for the purpose of (i) avoiding tax- related penalties under the Internal Revenue Code or (ii) promoting marketing or recommending to another party any matters addressed herein) F. Grievance Procedures The Developer's Grievance Policy will follow the standards described in 49 CFR, Part 24, Section 24.1.0. Briefly stated, aggrieved persons will have the right to ask for administrative review when 55A -22