EX-99.2
(a)(1)(ii)
AGREEMENT
OF TRANSFER AND LETTER OF TRANSMITTAL
for
Units of
BOSTON
FINANCIAL QUALIFIED HOUSING TAX CREDITS L.P. IV
for
$200 per Unit
Subject
to and effective upon the Purchaser's acceptance for payment, the undersigned
(the "Seller") hereby sells, assigns, transfers and delivers,
and irrevocably directs any custodian or trustee to sell, assign, transfer
and
deliver ("Transfer") to Anise, L.L.C., a Missouri limited
liability company (the "Purchaser"), all of the Seller's right,
title and interest in such Seller's units of limited partnership interest
("Units") of BOSTON FINANCIAL QUALIFIED HOUSING TAX
CREDITS L.P. IV, a Massachusetts limited partnership (the
"Partnership"), at the cash purchase price of $200 per Unit,
without interest, less the amount of Distributions (as defined in the Offer
to
Purchase) per Unit, if any, made to Seller by the Partnership after the date
of
the Offer to Purchase, and less any transfer fees imposed by the Partnership
for
each transfer ($10 per Unit, with a $100 minimum fee and a $250 maximum fee),
upon the terms and subject to the conditions set forth in the Offer to Purchase,
dated December 21, 2007, as it may be supplemented or amended (the
"Offer to Purchase") and this Agreement of Transfer and Letter
of Transmittal, as it may be supplemented or amended (the "Letter of
Transmittal," which together with the Offer to Purchase, constitutes
the "Offer").
Such
Transfer shall include, without limitation, all rights in, and claims to, any
Partnership profits and losses, cash distributions, legal claims, settlements
and awards, voting or proxy rights and other benefits of any nature whatsoever
distributable or allocable to Seller's tendered Units, and all certificates
evidencing the same, and Seller agrees immediately to endorse and deliver to
Purchaser all distribution checks received from the Partnership after the date
upon which the Purchaser purchases Units tendered pursuant to the
Offer.
As
of the
effective date of this Agreement, Seller hereby irrevocably constitutes and
appoints the Purchaser as the true and lawful agent and attorney-in-fact of
the
Seller with respect to all tendered Units, with full power of substitution
(such
power of attorney being deemed to be an irrevocable power coupled with an
interest), to vote, to grant proxies and exercise consent rights, inspect
Partnership books and records, change the address of record of tendered Units
prior to or after completion of the Transfer, or act in such manner as any
such
attorney-in-fact shall, in its discretion, deem proper with respect to such
Units, to deliver such Units and transfer ownership of such Units on the
Partnership's books maintained by the General Partner of the Partnership,
together with all accompanying evidences of transfer and authenticity to, or
upon the order of, the Purchaser, to execute and deliver in the name and on
behalf of Seller any and all instruments or documents the Partnership or its
General Partner may request in order to complete the Transfer (including without
limitation any additional agreement of transfer, representation and warranty,
indemnity, confirmation of intention to sell Units, or other forms required
by
the Partnership or its General Partner), to immediately revoke and withdraw
all
prior tenders of Units, to direct any custodian or trustee holding record title
to the Units to do any of the foregoing, including the execution and delivery
of
a copy of this Letter of Transmittal, and upon payment by the Purchaser of
the
purchase price, to receive all benefits and cash distributions, endorse
Partnership checks payable to Seller and otherwise exercise all rights of
beneficial ownership of such Units. The Purchaser shall not be required to
post
bond of any nature in connection with this power of attorney. Seller understands
that the Purchaser intends to use this power of attorney to vote for the removal
of the current general partners and the appointment of Everest Housing
Management, LP as the Partnership’s replacement general partner.
Seller
hereby represents and warrants to the Purchaser that Seller owns all Units
tendered pursuant to the Offer. Seller further hereby represents and warrants
to
Purchaser that Seller has full power and authority to validly sell, assign,
transfer and deliver such Units to the Purchaser, and that when any such Units
are accepted for payment by the Purchaser, the Purchaser will acquire good
and
marketable title thereto, free and clear of all claims, options, restrictions,
charges, encumbrances or other interests. If the undersigned is signing on
behalf of an entity, the undersigned declares that he has authority to sign
this
document on behalf of such entity.
The
undersigned recognizes that under certain circumstances set forth in the Offer
to Purchase (including proration), the Purchaser may not be required to accept
for payment any or all of the Units tendered hereby. In such event, the
undersigned understands that this Letter of Transmittal will be effective to
Transfer only those Units accepted for payment by the Purchaser and any Letter
of Transmittal for Units not accepted for payment may be destroyed by the
Purchaser.
All
authority herein conferred or agreed to be conferred shall survive the death
or
incapacity or liquidation of Seller and any obligations of the Seller shall
be
binding upon the heirs, personal representatives, successors and assigns of
the
undersigned. Upon request, Seller will execute and deliver, and irrevocably
directs any custodian to execute and deliver, any additional documents deemed
by
the Purchaser to be necessary or desirable to complete the assignment, transfer
and purchase of such Units.
Seller
hereby certifies, under penalties of perjury, that (1) the number shown below
on
this form as Seller's Taxpayer Identification Number is correct and (2) Seller
is not subject to backup withholding either because Seller is exempt from backup
withholding, has not been notified by the Internal Revenue Service (the
"IRS") that Seller is subject to backup withholding as a result
of a failure to report all interest or dividends, or the IRS has notified Seller
that Seller is no longer subject to backup withholding. Seller hereby also
certifies, under penalties of perjury, that Seller, if an individual, is not
a
nonresident alien for purposes of U.S. income taxation, and if not an
individual, is not a foreign corporation, foreign partnership, foreign trust,
or
foreign estate (as those terms are defined in the Internal Revenue Code and
Income Tax Regulations). Seller understands that this certification may be
disclosed to the IRS by the Purchaser and that any false statements contained
herein could be punished by fine or imprisonment.
Upon
completion and recording of the Transfer, the Purchaser accepts all of the
terms
and conditions of the Partnership Agreement, as amended. The Seller requests
that the Purchaser become a substitute limited partner of the Partnership.
The
Seller also hereby separately instructs the Partnership and its General Partner
to immediately change the address of Seller's account to the Purchaser's
address. Seller agrees that the Partnership and its General Partner shall have
no liability to Seller for immediately making the address change or for
transferring the Units under this Letter of Transmittal.
All
questions as to the validity, form, eligibility (including time of receipt)
and
acceptance of a Letter of Transmittal will be determined by the Purchaser,
and
such determinations will be final and binding. The Purchaser's interpretation
of
the terms and conditions of the Offer (including this Letter of Transmittal)
will also be final and binding. The Purchaser will have the right to waive
any
defects or conditions as to the manner of tendering. Any defects in connection
with tenders, unless waived, must be cured within such time as the Purchaser
will determine. This Letter of Transmittal will not be valid until all defects
have been cured or waived.
This
Letter of Transmittal shall be deemed to have been made in the State of Missouri
and the validity, construction, interpretation, and enforcement hereof, and
the
rights of the parties hereto, including but not limited to the rights of the
Purchaser of the Units, shall be determined under, governed by, construed in
accordance with internal laws of the State of Missouri, without regard to
principles of conflicts of law. Any litigation with respect to these Units
shall
be filed in a court which sits in Kansas City, Missouri or at the option of
the
Purchaser of these Units in any other forum in which the Purchaser initiates
proceedings and has jurisdiction over the subject matter and the parties in
controversy. The Seller hereby waives any right it may have to assert the
doctrine of forum non conveniens or to object to venue and the Seller stipulates
that any forum located in Kansas City, Missouri, or any other forum selected
by
the Purchaser, shall have in personam jurisdiction and venue over the Seller
for
purposes of such litigation. Service of process sufficient for personal
jurisdiction in any action against the Seller may be made by registered or
certified mail, return receipt requested.
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Specify
Number of Unites Tendered;
Indicate
“ALL” if Number is Not Available
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Social
Security or Taxpayer ID Number(s)
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Phone
Number / Fax or E-mail
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IRA
Custodian / Account No. / Phone (if applicable)
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Signature
of Owner
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Place
Medallion Guarantee Stamp Here
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Print
Name / Date
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Signature
of Co-Owner (if applicable)
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Place
Medallion Guarantee Stamp Here
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Print
Name / Date
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Signature
of IRA Custodian (if applicable)
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Place
Medallion Guarantee Stamp Here
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Print
Name / Date
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NOTE:
All signatures on this Letter of Transmittal must be guaranteed by a member
from
a registered national securities exchange, a member of the National Association
of Securities Dealers, Inc. or a commercial bank, savings bank, credit union,
savings and loan association or trust company having an office, branch or agency
in the United States, which is a participant in the Security Transfer Agent
Medallion Program.
____________________________________
Forward
the completed Letter of Transmittal and
original
Partnership Certificate(s) (if available) to:
Anise,
L.L.C.
1001
Walnut
Kansas
City, Missouri 64106
(816)
877-0892
Re:
BOSTON FINANCIAL QUALIFIED
HOUSING
TAX CREDITS L.P. IV
_____________________________________
Instructions
To Complete Agreement Of Transfer
TO
SELL YOUR UNITS, PLEASE DO THE FOLLOWING:
1.
Sign
the Agreement (and obtain Medallion Guarantee), print your name and the
date.
2.
Provide your social security number.
3.
If you
are selling less than all your Units, indicate the number you wish to
sell.
4.
Be
sure to enter your telephone number.
5.
If the
Units are held in an IRA, enter the name of the custodian, your account number,
and the phone number of the custodian.
6.
Send
the Agreement in the envelope provided.
ADDITIONALLY...
IF
YOU
OWN THE UNITS JOINTLY WITH ANOTHER INDIVIDUAL:
Please
have both owners sign the Agreement (and obtain Medallion
Guarantees).
IF
THE
OWNER OR A CO-OWNER IS DECEASED:
Please
enclose (a) certified copy of the Death Certificate and (b) a Letter
Testamentary or Will showing your beneficial ownership or executor
capacity.
IF
YOU
OWN THE UNITS IN YOUR IRA:
Please
provide your IRA account number. This information will be used solely by your
custodian to make certain that the purchase proceeds are properly deposited
in
your account.
IF
THE
UNITS ARE OWNED IN A TRUST, PROFIT SHARING, OR PENSION PLAN:
Attach
the first page, signature pages, and the section of the Trust Agreement showing
that the signer has the authority to sign the Agreement on behalf of the Trust
or Plan (and obtain Medallion Guarantee).
IF
THE
UNITS ARE OWNED IN A CORPORATION, PARTNERSHIP OR LIMITED LIABILITY
COMPANY:
Attach
an
original resolution showing that the signer has the authority to sign the
Agreement on behalf of the corporation, partnership or LLC.
Anise,
L.L.C., 1001 Walnut, Kansas City, Missouri 64106
(816)
877-0892
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