The URL can be used to link to this page

92. IRS Form 8038 (including 2021 IRS Form 8328 and transmittal letter)FOLEY FOLEY & LARDNER LLP ATTORNEYS AT LAW WASHINGTON HARBOUR 3000 K STREET, N.W. SUITE 600 WASHINGTON, D.C. 20007-5109 202.672.5300 TEL 202.672.5399 FAX WWW.FOLEY.COM WRITER'S DIRECT LINE 202.295.4129 Iperri@foley.com December 19, 2023 CLIENT/MATTER NUMBER 042435-0150 VIA FEDERAL EXPRESS Internal Revenue Service Center Ogden, UT 84201 Re: Housing Finance Authority of Miami-Dade County, Florida Vista Breeze Series 2023 Tax Exempt Obligations (see attached schedule) Ladies and Gentlemen: On behalf of the Housing Finance Authority of Miami-Dade County, Florida, we file herewith the enclosed Form 8038 Information Return for Tax-Exempt Private Activity Bond Issues regarding the above-referenced bonds, with attached IRS Form 8328. If you have any questions in this connection, please do not hesitate to call us. Sincerely, f Luisella Perri Esq. Enclosures AUSTIN DETROIT MEXICO CITY SACRAMENTO TALLAHASSEE BOSTON HOUSTON MIAMI SALT LAKE CITY TAMPA CHICAGO JACKSONVILLE MILWAUKEE SAN DIEGO WASHINGTON, D.C. DALLAS LOS ANGELES NEW YORK SAN FRANCISCO BRUSSELS DENVER MADISON ORLANDO SILICON VALLEY TOKYO 4881-9222-2104.1 |"Filed in accordance with Notice 2011-63 State and Local Bonds: Volume Cap and Timing of Issuing Bonds 8038 Information Return for Tax-Exempt Private Activity Bond Issues Form (Under Internal Revenue Code section 149(e)) OMB No. 1545-0047 » See separate instructions. > Go to www.irs.gov/Form&038 for instructions and the latest Information. (Rev. February 2022) Department of the Treasury Internal Revenue Service Reporting Authority Check box if Amended Return > [| 1. Issuer's name 2 Issuer’s employer identification number Housing Finance Authority of Miami-Dade County, Florida 59-2306985 3a Name of person (other than Issuer) with whom the IRS may communicate about this return (see instructions) | 3b Telephone number of other person shown on 3a Luisella Perri, Esq., Foley & Lardner LLP 202-295-4129 4 Number and street (or P.O. box If mall is not delivered to street address) Room/sulte | § Report number (For /RS Use Only) 3000 K Street, N.W., Suite 600 Suite 600 6 Clty, town, or post office, state, and ZIP code 7 Date of Issue (MM/DD/YYYY) Washington, D.C. 20007-5109 12/15/23 8 Name of Issue 9 CUSIP number Vista Breeze Series 2023 Tax Exempt Obligations (see attached schedule) see schedule 10a Name and title of officer or other employee of the Issuer whom the IRS may call for more information 10b Telephone number of officer or other employee shown on 10a Cheres Gulley, Executive Director 305-594-2518 Type of Issue (Enter the issue price.) Issue Price 11. Exempt facility bond: a_ Airport (sections 142(a)(1) and 142(c)). . . . "SARA TST THIS Se oP ee 11a b Docks and wharves (sections 142(a)(2) and 142(c)) TSP ST SHOTS Fee bee e 1ib c Water furnishing facilities (sections 142(a)(4) and 142(e)) «6 we ee ee lic d Sewage facilities (section 142(a)(5)) . . . . . 7A SSS SS SSS ebote 11d e Solid waste disposal facilities (section 142(a)(6)) . . . . . . "SEE. ile f Qualified residential rental projects (sections 142(a)(7) and 142(d)) Ge instructions) "FRE - 11f 32,500,000.00 Meeting 20-50 test (section 142(0)(1)A)) - we ee eee! UD Meeting 40-60 test (section 142(d)(1)(B)) 6. 6 ee eee ee Meeting 25-60 test (NYC only) (section 142(d)(6)). . . . J. ..©6)6hD Has an election been made for deep rent skewing (section 142(4)(4)(B))? an C1 Yes No Facilities for the local furnishing of electric energy or gas (sections 142(a)(8) and 142(f) . . . . 11g h Facilities allowed under a transitional rule of the Tax Reform Act of 1986 (see instructions) . . . 1th Facility type HIGSGPACHISOCtION eee ee i eceeeay - i Qualified enterprise zone facility bonds (section 1394) (see instructions) . . . . . . . « . 11i j Qualified empowerment zone facility bonds (section 1394(f)) (see instructions) . . . . . . . 11] k Qualified broadband projects (sections 142(a)(16) and 142(n)). . 2. 2 6 ee ee ee 11k | Qualified public educational facility bonds (sections 142(a)(13) and 142(K)) «6 we we es 111 m Mass commuting facilities (sections 142(a)(3) and 142(c)) . . . +a % i 11m n Qualified highway or surface freight transfer facilities (sections 142(a)(1 5) and 142(m)) . - ¢ ae tin © Qualified carbon dioxide capture facilities (sections 142(a)(17) and 142(0)) . . we we ee 110 p Local district heating or cooling facilities (sections 142(a)(9) and 142(g))___ _ | 11p q Other(seeinstructions) 11q 12a Qualified mortgage bond (section 143(a)) 2... 6 ee ee 12a b Other(see instructions) 12b 13 Qualified veterans’ mortgage bond (section 143(b)) (see instructions) . . . . . . . . . Pm | 13 Check the box if you elect to rebate arbitrage profits tothe United States . ... . oO 14 Qualified small issue bond (section 144(a)) (see instructions) . . . . . . . 1... . . > {14 Check the box for $10 million smallissueexemption . . . . . «© «©. ew es oO 15 Qualified student loan bond (section 144(b)) 6 ww we 15 16 Qualified redevelopment bond (section 144(c)) . . . . Soo ae aoe 16 17 Qualified hospital bond (section 145(c)) (attach schedule—see pingtiictionse . Loe 17 18 Qualified 501(c)(8) nonhospital bond (section 145(b)) (attach schedule—see instructions) . aoe 18 Check box if 95% or more of net proceeds will be used only for capital expenditures. > Oo 19 Nongovernmental output property bond (treated as private activity bond) (section 141()) . . . 19 20a Other(seeinstructions) ne = b Reissuance (see instructions) 20b c Other. Describe (see instructions) > 20c For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 49973K Form 8038 (Rev. 2-2022) Form 8038 (Rev. 2-2022) Page 2 Description of Bonds (Complete for the entire issue for which this form is being filed.) (a) Final maturity date (b) Issue price (c) Stated redemption (d) Welghted {e) Yield price at maturity average maturity 21 07/01/2057 $ 32,500,000) $ 32,500,000 8.3374 years N/A % Uses of Proceeds of Issue (neluding underwriters. discount) Amount 22 Proceeds used foraccruedinterest . .. . $e 8 © ee ww ww S 22 23 Issue price of entire issue (enter amount from line 21, cen (b)) .. . BRS SB HS 23 32,500,000 24 Proceeds used for bond issuance costs (including underwriters’ discount) 24 0 25 Proceeds used forcreditenhancement . . . . . 25 0 26 Proceeds allocated to reasonably required reserve or qreplecement fund . 26 0 27 ~+Proceeds used to refund prior tax-exempt bonds. Complete PartVl . . 27 0 28 Proceeds used to refund prior taxable bonds. Complete Parts Vand VI. 28 0 29 Addiines24through28 .. . . 29 0 30 Nonrefunding proceeds (subtract line 29 from line. 23, enter amount here, and complete Part vy 5 30 32,500,000 Description of Property Financed Caution: Do not complete for qualified student loan bonds, qualified mortgage bonds, or qualified veterans’ mortgage bonds. 31 Type of Property Financed: Amount a Land... . Hoe ee et wh hl hh rh hh He ee eee te ele kl e!@)@6Sa b Buildings and structures ee Se ee ee kk kk ek 31b 32,500,000 ¢ Equipment with recovery period of more than 5 veas TRA AAR Reo eo eee oe 3ic d Equipment with recovery period of 5yearsorless 2. 2... 1 ee ee ee ee 31d e Other. Describe (see instructions) 31e 32 North American Industry Classification System (NAICS) of the projects financed. NAICS Code Amount of nonrefunding proceeds NAICS Code Amount of nonrefunding proceeds a 531110 $ 32,500,000| $ b $ d $ Description of Refunded Bonds (Complete this part only for refunding bonds.) 33 Enter the remaining weighted average maturity of the tax-exempt bonds to be refunded . > years 34 ~—_ Enter the remaining weighted average maturity of the taxable bonds to be refunded > years ioe Enter the last date on which the refunded tax-exempt bonds will be called (MM/DD/YYYY) . > / / Enter the date(s) the refunded bonds were issued (MM/DD/YYYY) oe Ae > / / Pan VII Miscellaneous _ Notice of public hearing published July 24, 2023; public hearing held August 1, 2023; approved on September 19, 2023 38 Check the box if you have designated any issue under section 265(b)(3)(BY((I). eee eee OO 39 Check the box if you have elected to pay apenalty inlieu ofarbitragerebate . . 2. 2. 2 1 1 ee ee ee J 40a _ Check the box if you have identified a hedge and enter the following information . . . . . . 1... 2. 2. 1. DP O b Name of hedge provider c TypeofhedgeP _ _ d Termofhedge > 41. Check the box ifthe hedgeissuperintegrated. ... . wee PO 42a _ Enter the amount of gross proceeds invested or to be invested i ina pigueranteed investment contract ic) > b Enter the final maturity date of the GIC (MM/DD/YYYY). . . . . . - se se ee ee / / c Enter the name of the GIC provider > 43 Check the box if the issuer has established written procedures to ensure that all nonqualified bonds of this issue are remediated in accordance with the requirements under the Code and Regulations (see instructions). . . . . .. » 44 Check the box if the issuer has established written procedures to monitor the requirements of section 148 . . .. >» 45a Enter the amount of reimbursement if some portion of the proceeds was used to reimburse © expencltures > 1,346,116.59 b Enter the date the official intent was adopted (MM/DD/YYYY) .... . . . » » » 03 / 28 / 2022 46 Check the box if the issue is comprised of qualified redevelopment, qualified small i issue, or exempt facilities bonds, and provide name and EIN of the primary privateuser | ww we Name P Vista Breeze, Ltd. EIN 88-0735503 Form 8038 (Rev. 2-2022) Form 8038 (Rev. 2-2022) a iii Volume Caps pa 49 a Page 3 of 1986) Amount Amount of state volume cap allocated to the issuer. Attach copy of state certification . 47 Amount of issue subject to the unified state volume cap . 48 Amount of issue not subject to the unified state volume cap or other veins limitations: 49 Of bonds for governmentally owned solid waste facilities, airports, docks, wharves, environmental enhancements of hydroelectric generating facilities, high-speed intercity rail facilities, qualified broadband projects, or qualified carbon dioxide capture facilities. See instructions . 49a Under a carryforward election. Attach a copy of Form 8328 to this return . 49b 32,500,000 Under transitional rules of the Tax Reform Act of 1986. Enter Act section® 49c Under the exception for current ene (section 146(i) and section 1313(a) of the Tax Reform Act . 49d Amount of issue of qualified weierane} morgage bonds . 50a Enter the state limit on qualified veterans’ mortgage bonds 50b Amount of section a volume cap allocated to issuer. Attach copy of local govemnient certification . i088 Sia Name of empowerment zone > oo , Amount of section 142(k)(5) volume cap allocated to issuer. Attach copy of state certification 52 and hat | have authorized above. Under penalties of perjury, | declare that | have examined this return, and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct#/and complete. | further declare that | consent to the IRS's disclosure of the issuer's return information, as necessary to process Signature} +i, AMG Consent 12 [1s Jor p ben L. Horn, Chair )= of issuer's authorized representative Date Type or print name and title Paid Print/Type preparer’s name Preparer’ s signature Date Check Oo if Preparer's PTIN I Preparer [Luisella Perm a= ge I2]15 [33 |set-empioves] porastsaa Use Only Firm's name » Foley & Lardner LLP Firm's EIN > 39-0473800 Firm's address » 3000 K Street, N.W., Suite 600, Washington, D.C. 20007-5109 Phone no 202.295.4129 Form 8038 (Rev. 2-2022) Schedule to Form 8038 Issuer: Housing Finance Authority of Miami-Dade County, Florida Name of Issue: Vista Breeze Series 2023 Tax Exempt Obligations EIN of Issuer: 59-2306985 Lines 8 and 9 The “issue” includes: Tax Exempt Obligation: CUSIP: $32,500,000 Multifamily Housing Revenue Note, Series 2023 N/A (Vista Breeze) 4864-7059-6746.1 un QO2LO Carryforward Election of Unused (Rev. July 2021) Department of the Treasury (Under Sections 146(f} and 142(k)) Private Activity Bond Volume Cap OMB No. 1545-0047 Internal Revenue Service » Go to www.irs. gov/Form&328 for latest Information. Enter the calendar year for which the election is made > 2021 Gea Reporting Authority State name for qualifying public educational faciilty bond or Issuer's name for all other bonds Reporting Authority's EIN Housing Finance Authority of Miami-Dade County, Florida 5 9:2 3 0 6 9 8 5 Number, strest (or P.O. box if mail is not delivered to street address) Room/sulte Report number 7855 NW 12th Street 202 9 City or town, state, and ZIP code Doral, Florida 33126 Caution: Part Il is only for section 146(f filers. Part Ill is only for qualifying public educational facility bond filers. Part If Unused Volume Cap and Carryforward under Section 146(f) Computation of Unused Volume Cap aa 1 Total volume cap of the issuer for the calendar year . ; 1 500,000,000 2 Aggregate amount of private activity bonds Issued to date that are a taken x: : \ Into account under section 146. See Instructions . . . . 2 i 3 Total amount of volume cap exchanged for ceed) to issue mortgage \ at credit certificates. See instructions . . . : 3 re : 4 Total amount of volume cap allocated to ae ‘activity portion of 4 governmental bonds. See Instructions . . . . . . . . ss 4 | 5 Addlines 2 through4 . 2 ms 6 Unused volume cap (subtract line 5 fern fine 1) 500,000,000 Purpose and Amount of Each Carryforward 7 Qualified student loan bonds ; . 8 Qualified mortgage bonds or mortgage credit certificates . 10,000,000 9 Qualified redevelopmentbonds ... . 10 Exempt facility bonds: a Mass commuting facilities (section 142(a)(3)) b Water furnishing facilities (section 142(a)(4)) c Sewage facilities (section 142(a)(5)) . 0 d_ Solid waste disposal facllitles (section 142(a a)(@)) e Qualified residential rental projects (section 142(a)(7)) 490,000,000 f Facillties for the local furnishing of electric energy or gas (eection 142(a)(8)) g_ Local district heating or cooling facilities (section 142(a)(9)) h Qualified hazardous waste facilltles (sectlon 142(a)(10)) . i 25% of bonds for privately owned high-speed intercity rail facilities (setion "aa 4y) a Qualified enterprise zone facility bonds (section 1394(a)-(e)) A ; . ae carryforward amount (add lines 7 through 10)) (not to exceed line 6). 500,000,000 Unused Volume Cap and Carryforward Under Section oe (Qualifying Public Educational Facility Bonds) 12 an volume cap for the calendar year i nes | 12 13 Total amount of bonds issued under sectlon 14206 for the eaiencien caer . 13 14 Unused volume cap available for carryforward (subtract line 13 from line 12) . 14 15 Amount elected to carryforward (not to exceed line 14) . 15 Under penaities of perjury, | declare that | have examined this raturn, Including nen Schedue and Toon and to the best of my knowledge Sign and belief, t is true, cosrect, and a Here \ Mitel | i] 4/2020 Cheree L. Gulley, Esq., Executive Director ) <i of authorized an Dae = / Type or print name and title. For Paperwork Reduction Act Notice, see instructions on back. Cat. No. 13900J Form 8328 (Rev. 7-2021) TU 1S sn-n LOvrs VdS0 VX 606 2726 zegz (i! LHSINYSAO ALIMOldd d00:2) 940 02 - GAM SPESSIE #144 il g ae §294023101604uy Od 4dad ZOSDEDS1L0 SERCO 4FY ANI £8¢¢-¢z9 (108) Lovrs LN NAG50 1S H1SZ 72€ YSLNAD JDIAYAS ANNIATY TWNYSLNI 593.4 /2BE49AE3 OL SN SALV1IS GSLINN £0002 30 NOLONIHSVAA YSONAS TI 009 SINS AAN 155 LS 41 000€ d711 dANGu¥ 1? A104 lddad ¥TTSSINI ¥wOd-dl NIS1YO 00ES-Zz8 (zoz) 91060 -1LOAALOY £20306) -SVd diHs OOSEXSMVOG00S8ES¢ -AV9 1. Fold the first printed page in half and use as the shipping label. 2. Place the label in a waybill pouch and affix it to your shipment so that the barcode portion of the label can be read and scanned. 3. Keep the second page as a receipt for your records. The receipt contains the terms and conditions of shipping and information useful for tracking your package. Legal Terms and Conditions Tendering packages by using this system constitutes your agreement to the service conditions for the transportation of your shipments as found in the applicable FedEx Service Guide, available upon request. FedEx will not be responsible for any claim in excess of the applicable declared value, whether the result of loss, damage, delay, non-delivery, misdelivery, or misinformation, unless you declare a higher value, pay an additional charge, document your actual loss and file a timely claim. Limitations found in the applicable FedEx Service Guide apply. Your right to recover from FedEx for any loss, including intrinsic value of the package, loss of sales, income interest, profit, attorney's fees, costs, and other forms of damage whether direct, incidental, consequential, or special is limited to the greater of 100 USD or the authorized declared value. Recovery cannot exceed actual documented loss. Maximum for items of extraordinary value is 500 USD, e.g. jewelry, precious metals, negotiable instruments and other items listed in our Service Guide. Written claims must be filed within strict time limits, see applicable FedEx Service Guide. FedEx will not be liable for loss or damage to prohibited items in any event or for your acts or omissions, including, without limitation, improper or insufficient packaging, securing, marking or addressing, or the acts or omissions of the recipient or anyone else with an interest in the package. See the applicable FedEx Service Guide for complete terms and conditions. To obtain information regarding how to file a claim or to obtain a Service Guide, please call 1-800-GO-FEDEX (1- 800-463-3339).