Small Business Financing and Services Overview

1. SPEAKER SPEAKER 主講嘉賓 主講嘉賓 U.C. Hastings (SF) Juris Doctor ● ● 三藩市加州大學法律學博士 三藩市加州大學法律學博士 ● ● 依利諾州事業 依利諾州事業 會計師 會計師 Certified Public Account (C.P.A.) ● ● 柏克來加大 柏克來加大 工商管理最高榮譽學士 工商管理最高榮譽學士 U.C. Berkeley Hass Business School Highest Honor 莫秀寧 莫秀寧 律師 律師 Frannie Mok, Esq. Attorney at Law 1

2. Small Business Accounting 小商 業會計 業會計 小商 1. 1. Cash Basis Cash Basis 現 (simple (simple 簡單 現 金 , conservative保守 金 系統 系統 簡單, conservative 保守) ) 2. Accrual Basis 2. Accrual Basis 應 (easy future forecast (easy future forecast 未來預測 應 計 計 系統 系統 未來預測) )

3. 所得稅抵免 所得稅抵免 Tax Credit Incentives Tax Credit Incentives A. A.EITC (Earned Income Tax Credit) EITC (Earned Income Tax Credit) B. SETC(Self B. SETC(Self emplyement emplyement Tax Credit) Tax Credit) 2021 self 2021 self- -employment income employment income $3,000 IF has < 18 years old $3,000 IF has < 18 years old child child $20,000 IF no children $20,000 IF no children

4. SMALL BUSINESS PROGRAM S O L A R I N C E N T I V E S 太 太 陽 陽 能 能

5. 新高效 新高效太陽能 太陽能系统 系统 節省高达 節省高达 60% 电费 电费 Solar Energy Save up to 60% Electricity Cost FREE Battery 免费 免费 $16,500储电池！ 数量有限 先到先得 储电池！ Limited Quantity, First come first serve 数量有限 先到先得 Best Full System Warranty & Production Guaranty 系統 系統 + 產电量 產电量 全面 全面100% 保証 保証 提供电费單 提供电费單, 免费获取人造衛星设计 免费获取人造衛星设计 FREE Satellite Design & Proposal Uprising Solar 精英太阳能公司 精英太阳能公司 $18,500 13 kwh (510) 463-4898 國 服務全美國 服務全美國Serving all States 國/粤 粤/英 英 語 語

6. Small Business Program: Small Business Program: E D U C A T I O N E D U C A T I O N 教 教 育 育

7. 夏令营活 加州大学 加州大学 青少年 动 青少年 夏令 主 主办: UCLA 加州大学 加州大学 6/3/2024 to 8/16/2024 周 报 名 名 weekly programs 每 每 周 年 级 学 Grade 1-10 年 学 生 生 2 Camps to pick from

8. Camp 1 Camp 1 Camp 2 Camp 2

9. SMALL BUSINESS PROGRAM: SMALL BUSINESS PROGRAM: IMMIGRATION IMMIGRATION 移 移 民 民

10. Small Business Immigration Small Business Immigration 投 投资移民EB5 EB5 喜 喜讯！ 投 投资 U$80 $800,000 investment, no quota. $800,000 investment, no quota. Repay in 5 years. Repay in 5 years. • 只 只 $12 $12 萬 萬费用 Fees Fees 左右 $120,000 fees, full family $120,000 fees, full family immgration immgration. . • 全美国 全美国仅12 12名 名额！Only 12 slots in U.S. Only 12 slots in U.S. 年歸还 ! • U$80万不需排期 万不需排期, 5 , 5 年歸 ! 左右. . 全家移民 全家移民

15. SBA, 7A & 504 Loans The maximum loan amount for a 7(a) loan is $5 million The maximum loan amount for a 504 loan is $5.5 million

16. SBA 504 SBA 504 Loans Loans Q: What are SBA 504 loans Q: What are SBA 504 loans designed to do? designed to do? A: SBA 504 loans are A: SBA 504 loans are designed to provide designed to provide financing financing for the purchase or for the purchase or construction of owner construction of owner- - occupied occupied Commercial real estate. Commercial real estate. 51% owner occupied 60% construction Long-term, fixed rate financing of up to $5 million for major fixed assets

17. Business Financing | SBA Financing Q: What is the typical financing Q: What is the typical financing structure for an SBA 504 loan? structure for an SBA 504 loan? A: Typically, a borrower injects 10% of the eligible project costs, with 90% financing coming from two sources: Banks provides a loan of 50% in a first lien position, while the SBA, in conjunction with a certified development company (CDC), provides 40% in a second lien position. 17

18. SBA Guaranty Fee: •90% financing for real estate loans (owner user) •Fixed and variable rates available •Up to 25-year term SBA 504 CRE, 10-Year term SBA 7a Biz •SBA 7a loan, single loan •SBA 504 loan, two loans •SBA loan limit $5M •SBA 7a loan amount under $1M has no SBA guaranty fee 18

19. Costs: SBA, 7A & 504 Loans There is $2,500 SBA packaging fee and 3rdparty cost such as appraisal, environmental and etc. Cost of Commercial Real Estate Appraisals. A borrower can expect to pay between $2,000 and $4,500 for an appraisal Phase 1 Environmental Site Assessment Cost $1,700 to $2,500 Typical Escrow Costs in the Bay Area On average, you can expect escrow fees to range from 1% to 2% of the total property value. 19

20. Thank you, Q & A ? Thank you, Q & A ? No two commercial loans are No two commercial loans are the same. the same. We work with clients to ensure we understand their needs and to offer our network the best rates and terms. David Dai David Dai – – Mortgage Broker Broker Mortgage OneGlobal OneGlobal Lending 333 Gellert Blvd, Suite 228 333 Gellert Blvd, Suite 228 Daly City, CA 94015 Daly City, CA 94015 www.MyOneLending.com www.MyOneLending.com Lending 20 20

21. SMALL BUSINESS PROGRAM ADU • P R O J E C T E N G I N E E R • C O N S T R U C T I O N M A N A G E R • D E S I G N T E A M

22. Discussion Item 1. California ADU laws 2. SB 9 sub-division 3. Construction Cost Budgeting ADU 22

23. ADU TYPES ADU TYPES 類型 類型 3 3 1 1 4 4 2 2

24. State Ordinance Summary • ADU: • Detach max 1000 sqft (2+ bedrm), 16’ height • 4’ side/rear setback • NO parking needed • Room Width 房間寬度 • Ceiling Height 室內天花板高度 • Solar required unless within main house conversion • Fire sprinkler requirement lifted in state law, not yet adopt to local code. • Condo conversion (up to local jurisdiction) > 7’ > 7’ ADU 24

25. State Ordinance Summary • ADU: • Attach max 850sqft/50% unit area (1 bedroom) • Attach max 1000sqft/50% unit area (2+ bedrm) • JADU: 500 sqft, min 1 bathroom (share ok), dedicated unit entry ADU 25

26. SB 9 Residential Single Family Home Lot can Divide into 2 lots 1 or 2 Primary Units (SFR, non ADU), - at least 800 Sq Ft Each can build ADUs, total 4 units

27. 27 Presentation title 20XX

28. 28 Presentation title 20XX

29. Detach ADU 29 Presentation title 20XX

30. Thank you ADU 30