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people. need. Fun
Yes, this is not news, but given the current climate, this must be repeated.
The "Hamilton" music sign hangs outside the Richard Rogers Theater in the Times Square area
In some psychology circles, they describe the importance of the "resistance to anger" ratio to human psychology. Even in the best of times, we are full of anger, whether it is conscious or unconscious. However, as long as we can consistently bring happiness to ourselves, we can maintain a balance.
However, what we currently see in our country is the consequence of the ratio of collective comfort to anger, and this danger may not be unified.
People are very angry. The pandemic makes us feel fear and isolation. Politics and social media divide us and distrust. John Kreese returned to the San Fernando Valley to teach a group of impressed teenagers his strike priority karate brand. There are many things to be angry about.
However, under normal circumstances, we can deal with this public anger. Our anger will not go away, because we have a way to soothe ourselves, and then deal with colleagues, throw empty whiskey bottles at the referee, or, oh, I don’t know... rush into the Capitol.
But at present, where can we go to relax? Since March, most parts of the country have been closed, and even in those areas that are still open, the places where people rely on steaming have already been closed.
Think about the hard work of the past year. How many shows and dancing with the band have you missed. Or laugh live with your favorite comedian. Or take the kids to the movies, fill your face with Butterfinger Minis, and see what the recent quirk, Kevin Hart, has put in.
I know I feel bad. I like the live venue. Like most people, I always prepare the most advanced list:
Frank Turner. The Boulder Company, 2019.
Book of Mormon. New York, New York, 2011.
Dave Chapel. Denver Corporation, 2002.
Museum...well, I don't have one. I tend to keep pace with Homer in this respect: the best things in life never end with "enumeration". They end in "crazy" or "standard".
At present, although it used to be routine work, these experiences can never be satisfied. Contrary to the idea of hundreds of strangers squeezing into the theater, since the COVID rushed ashore, our sense of self-protection has dominated our every move.
It’s hard to imagine, but we
Do it again. We will laugh, dance, and plug our arteries with cinema butter. When that time comes, we will attack those experiences with a vigor that has never been seen since the roaring twenties.
But... we will need to make sure that when we are ready, there are still many places to go. We must keep concert halls, cinemas, and museums, which is a daunting task, given the losses caused by the pandemic to these industries.
Fortunately, Congress has a plan. In the 5,500 pages of the latest spending and stimulus bill, the government has allocated $15 billion in grants to help places of living survive the pandemic. But how does it work?
In order to receive funding, companies must engage in certain jobs. These companies can be for-profit organizations, non-profit organizations or government-owned. They can be companies, limited liability companies, partnerships, or sole proprietorships.
The new law divides eligible recipients into four categories. The first category contains subcategories.
This category also contains
On-site venue. For this purpose, live performances include concerts, comedy performances, dramatic works or other activities of performing artists. Let's break down two sub-categories...
To meet this definition, the business must have three characteristics.
1. It must charge a surcharge through ticket sales or front door entrance fee.
2. The remuneration of performers must be based on a percentage of sales, a guarantee (written or standard contract) or other mutually beneficial formal agreement, and
3. Within the scope of on-site activities, underwriting costs or ticket sales, production expenses or production reimbursements, non-profit educational activities or activities, beverages, and food sales, no less than 70% of the business income or commodities generated.
In addition, "on-site venue operators or promoters, theater producers or on-site performing arts organizations and operators" include companies that sell tickets to the public, and the event is conducted in the form of a live concert no less than 60 days before the event date on average Performances by performing artists, comedy performances, dramatic works or other activities.
Once again, to qualify for the competition, a certain percentage of fees must be paid for the performers of these live events, based on the percentage of sales, a guarantee (written or standard contract) or other reciprocal formal agreement.
The relevant museum is a "museum" as defined in Article 273 of the "Museums and Library Services Act" (20 USC 9172). I don't know what this means, but if you are reading this book and have a vested interest in this definition, you might do it. However, it does not include any museums organized for profit.
This category includes businesses that own or operate at least one public place that pays for film screenings. Simply put, it is a cinema.
Finally, "talent representatives" are eligible for funding. This includes agents or managers who perform the following three actions:
1. No less than 70% of the business representing or managing artists and entertainers;
2. Books or representing musicians, comedians, actors or similar performing artists mainly in venues or live events at festivals; and
3. On behalf of musicians, comedians, actors or similar artists, the amount paid is based on the number of tickets sold or similar benchmarks.
Once it is determined that the company is a live operator or promoter, a theater producer or a live performing arts organization operator (again collectively referred to as a "live operator"), a related museum operator, movie theater operator or talent representative, the company must meet the following seven requirements: Requirements:
1. It must have been fully operational on February 29, 2020;
2. Total income during 1 period
The second quarter of 2020 is less than 75% of the same period in 2019;
3. From the grant date:
4. The enterprise cannot have any of the following characteristics: it cannot be publicly traded, or it cannot receive more than 10% of its income from federal funds during 2019. Similarly, the business cannot be owned or controlled by an entity with any of the above characteristics.
5. The business cannot have more than two of the following characteristics:
6. No stripe club, and
7. In the end, the company cannot obtain the "Salary Protection Program" loan-the first round or the new second round-
Next, there are requirements for the type
Participate in business.
For on-site venue operators, the venue in which the company promotes, produces, manages or holds events (for talent representatives, it is a venue for artists to perform) must have the following characteristics:
The cinema must have:
The museum must have:
After the enterprise meets all the relevant requirements above, it is eligible to receive the grant. It should not be difficult to require companies to prove that the economic uncertainty caused by COVID-19 made the grant necessary. The initial grant is usually equal to the smaller of three amounts:
1. 45% of total business revenue in 2019,
2. If the business started after January 1, 2019, the amount is equal to the product of 6 multiplied by the total average monthly income of the business for each month of operation in 2019, or
3. US$10 million.
Grants will be prioritized: in the first 14 days available, the grants will flow to businesses whose revenues are at least 90% less than their revenues during the period from April 1, 2020 to December 31, 2020. During the same period in 2019 get on. In the next 14 days, priority will be given to those businesses that have lost at least 70% of their revenue in comparison between the two periods.
For this reason, the accrual basis will be used to determine income, and any amount received under the CARES Act (ie, grants allowed by the Act) will not be counted as income. It seems that companies must be able to determine that the loss of revenue is attributable to COVID-19, which is not a big obstacle to overcome. Finally, seasonal businesses can adjust traditional revenue calculations.
Generally, every eligible company (even if it is associated with other companies) is also eligible for its own grant. However, none of the five corporate entities in any "associated group" can receive grants. For museums, the maximum grant of any museum operator is $10 million, regardless of the number of museums in operation.
If, starting from April 1, 2021, the business revenue in the most recent calendar quarter is at least 70% less than the revenue in the same quarter in 2019, supplementary grants can also be used. The grant will account for 50% of revenue in the same quarter of 2019. Initial grant, but between the initial grant and supplementary grant, the total amount received cannot exceed US$10 million.
The grant must be used for expenses between March 1, 2020 and December 31, 2021 (for the initial grant, or as late as June 30, 2022 for the supplementary grant). If it is not used up by the relevant deadline, the funds must be returned within one year from the date of grant. Therefore, for companies that borrowed this month, any money that was not spent before December 31, 2021 needs to be returned in January 2022. Unused supplementary grants must be repaid within 18 months from the date of payment.
The grant must be used for certain expenditures. Eligible expenditures include salary costs, mortgage interest, rent and utilities (to assume obligations that existed before February 15, 2020), and employee protection fees as defined in the salary protection plan. In addition, the funds can be used to pay for expenses to independent contractors (the annual compensation paid to any one service provider must not exceed $100,000), or for maintenance costs, administrative costs, state and local taxes, operating leases, insurance premiums, Advertising, production transportation and certain capital expenditures. Funds cannot be used to purchase real estate, repay loans generated after February 15, 2020, invest or reuse funds, or donate to political parties.
As with all grants of this amount, companies will need to retain documents that prove eligibility and use of funds. The eligibility and use of funds can be audited, and legal actions can be taken if fraud is discovered.
However, what is not clear at the time of writing is the most important information: when can the grant be used? After all, as mentioned above, after prioritizing grants, companies will want to join the ranks as soon as possible.
Finally, the latest stimulus bill clearly states that: 1) the receipt of the grant is not taxable; on the contrary, the grant represents tax-free income, and 2) any expenses paid with the grant can be fully deducted.
Soon, our country’s concert halls, theaters and museums will reopen, and people will flock to them, eager to enjoy the long-lost fun. It cannot happen soon, because only when we re-recognize the carrot-top comedy style can the revival of this great country really begin.
I am the tax partner of Rubin Brown in Aspen, Colorado. I am a certified public accountant in Colorado and New Jersey and hold a master's degree in taxation from the University of Denver. mine
I am the tax partner of Rubin Brown in Aspen, Colorado. I am a certified public accountant in Colorado and New Jersey and hold a master's degree in taxation from the University of Denver. My specialty is company and partnership taxation, with a focus on complex merger and acquisition structures. In my free time, I like to drive around in a van with my dog Maci to solve the mystery. As we all know, I can complete the "New York Times" Sunday crossword in less than 7 minutes, just looking back and using only synonyms. I invented wool, but because of modesty, I can't believe sheep. Dabbling in the art of cooking, I have won every chili cooking competition I have ever participated in, but I have not won. Finally, and perhaps most notably, I used to sing the national anthem at the World Baseball Games even though I was not near the microphone at the time.
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The nine-screen, 426-seat IPIC Theater is scheduled to open on December 17th at Colony Plaza, the iconic mixed-use destination in Midtown
December 16, 2020, 16:26 EST
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/ PRNewswire /-
Opening it first
In downtown Atlanta. This luxurious theater with 9 screens and 426 seats will open in the redesigned Colony Square, which is 50 years old and is currently undergoing
Redevelopment by North American Real Estate (NAP). IPIC will open a 6,635 square foot destination bar and restaurant Serena Pastificio next door to the theater in early 2021. Serena Pastificio specializes in authentic handmade pasta with simple and fresh ingredients.
The IPIC® Theatre is a pioneer in the concept of dining theatre, whose mission is to create an unforgettable experience for guests. The ultimate theater experience at IPIC Theater includes the latest
Blockbuster films and selected movies, chef-inspired cuisine, signature cocktails, including personalized style from the moment the guest arrives. Guests can enjoy the high-end catering services provided by the "ninja-style" server when dining next to their seats, dining in the dark theater, and relaxing in the Premium Plus reclining leather seat Pod.
"The IPIC Theater provides a personalized movie experience that has been carefully designed to maximize the guest experience. We are happy to bring new, unparalleled entertainment options to the theater.
, CEO and General Counsel of IPIC Theater. "Whether you want to spend a night, take a break at noon or a new family tradition, we all hope to create a revolutionary theater-style escape place for our guests."
IPIC’s carefully curated food and beverage menu focuses on seasonally inspired dishes and signature dishes, shareable staples, and keto and vegetarian options. Guests can also look forward to classic movies such as classic popcorn, sweets and innovative snacks, and children’s menus. The wine selection includes a variety of wines, beers and specialty cocktails.
The new IPIC Theater in Colonial Plaza will have 9 auditoriums with seats between 18 and 72 seats. The auditorium of the IPIC Theater can be used for special occasions and private screenings. Selected auditorium equipment
The digital projection and all seats can be booked online in advance on IPIC’s reservation system, and these seats can also be obtained on the IPIC app. In addition, compared with traditional theaters, the layout of the IPIC theater naturally reduces the capacity of each auditorium by 24% to 57%. Safran added: "The design and layout of the IPIC Theatre organically realize the social distance between parties. Its pod-style seats separate the guests in a row of wide passages and separate walkways to form seats and Smaller auditorium."
"When we acquired Colony Square, our team developed a merchandise plan that will resonate strongly among office workers, residents and visitors in the area. By adding new retail, restaurants, service uses and unique Entertainment options (such as the first) IPIC, we are experiencing the revival of Midtown’s crown jewel,"
NAP partner and senior vice president of leasing. "We are very pleased that IPIC has opened its doors and brought this new and high-quality experience to our cherished destination."
In addition, IPIC offers the exclusive membership program IPIC ACCESS. Membership levels include Silver, Gold, Platinum and Platinum Elite, and have higher privileges, such as discounts on food and beverages, birthday rewards and so on.
The movie schedule of IPIC Atlanta includes:
For a complete list of displays and times, please visit:
The IPIC Atlanta Hotel is located at 1197 Peachtree St. Suite 350 NE.
30361. For more information about film screenings and time, please visit:
IPIC Theater LLC. It is America's leading theater and restaurant brand. IPIC®Theatres is a pioneer in the concept of dining theater. Its mission is to provide visionary entertainment and leisure venues, providing chef-led high-quality cooking and mixed cooking in unique architectural destinations including high-end cinemas and restaurants. The IPIC Theater provides guests with several layers of high-end leather lounge chairs, including lounge chairs and pod seats. IPIC Theater currently dines in 7 restaurants and 14 restaurants, including 107 screens
And plan to
At the end of 2020. IPIC has implemented health standards that follow CDC guidelines
. In addition, IPIC Theatres is a participant in the National Association of Theater Owners (NATO) Film Safety Program, you can
. For more information, please follow IPIC
And then visit
At the corner of peach tree and 14
Street, Colonial Plaza is not only the heart of the city center, but also
– The original icon in the center of the rising modern southern capital. Nowadays, Colonial Plaza is becoming another symbol, bringing modern living art to Midtown. The redesigned Colonial Plaza has 912,000 square feet of Grade A office, 160,000 square feet of first-class retail, 466-room hotel and 262 luxury residences, and will be known as a gourmet paradise; shopping and entertainment destination; complex commercial center; There is also a rich and artistic place where you can gather with the community and absorb the atmosphere of Midtown. Open, walkable and easily transportable, the reimagined Colonial Plaza, like all great city squares, will seamlessly connect with the vitality of the surrounding streets. To learn more about Colonial Plaza, please follow
North American Real Estate Company was established in 1954. It is a privately owned multi-regional real estate operation and development company that has acquired, developed and managed more than
Mixed-use, retail, multi-family and office properties
. Rooted in a goal-oriented development approach, North America Properties is creating a good place to connect people to people. The city of their soul; the partner of opportunity; and their personal experience moved them.
, The company has developed 22 million square feet of commercial space and 19,000 residential units in 15 states and 67 cities. In the past three years, North American real estate has launched 36 projects
Total capital. In the subway
, North American Real Estate Corporation led the transformation of Atlantic Station and the full development of Avalon. Currently, the company’s mixed-use pipelines include: Colonial Plaza in downtown Atlanta,
On the dam
SOURCE IPIC Theatres LLC
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