SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-K/A
[X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
For the fiscal year endedMarch 31, 2006 or
( ) TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from _______ to _______
BOSTON CAPITAL TAX CREDIT FUND V L.P.
(Exact name of registrant as specified in its charter)
Delaware | 14-1897569 |
(State or other jurisdiction | (I.R.S. Employer |
of incorporation or organization) | Identification No.) |
One Boston Place, Suite 2100, Boston, Massachusetts 02108
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code(617)624-8900
Securities registered pursuant to Section 12(b) of the Act:
Title of each class - Name of each exchange on which registered
None
Securities registered pursuant to Section 12(g) of the Act:
Title of class
None
Indicate by check mark if the Registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.
Yes [ ] No [ X ]
Indicate by check mark if the Registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.
Yes [ ] No [ X ]
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.
Yes [ ] No [ X ]
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of "accelerated filer and large accelerated filer" in Rule 12b-2 of the Exchange Act.
Large accelerated filer[ ] Accelerated filer[ ] Non-accelerated filer[ X ]
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).
Yes [ ] No [ X ]
This amendment is being filed solely to attach Exhibit 99.1 (Significant Subsidiary 2004 Financial Statement), which was inadvertently omitted from the initial filing of this report.
DOCUMENTS INCORPORATED BY REFERENCE
The following documents of the Fund are incorporated by reference:
Form 10-K | |
Parts | Document |
Parts I, III | |
as supplemented | Prospectus |
| |
Parts II, IV | Form 8-K filed with the Securities and Exchange Commission on October 21, 2003 |
Form 8-K filed with the Securities and Exchange Commission on January 1, 2004 | |
Form 8-K filed with the Securities and Exchange Commission on January 1, 2004 | |
Form 8-K filed with the Securities and Exchange Commission on January 1, 2004 | |
Form 8-K filed with the Securities and Exchange Commission on January 27, 2004 | |
From 8-K filed with the Securities and Exchange Commission on March 22, 2004 | |
From 8-K filed with the Securities and Exchange Commission on March 26, 2004 | |
Form 8-K filed with the Securities and Exchange Commission on October 1, 2004 Form 8-K filed with the Securities and Exchange Commission on January 31, 2004 Form 8-K filed with the Securities and Exchange Commission on May 28, 2004 Form 8-K filed with the Securities and Exchange Commission on December 1, 2004 Form 8-K filed with the Securities and Exchange Commission on August 1, 2005 Form 8-K filed with the Securities and Exchange Commission on October 1, 2005 Form 8-K filed with the Securities and Exchange Commission on October 1, 2005 | |
Form 8-K filed with the Securities and Exchange Commission on December 1, 2005 Form 8-K filed with the Securities and Exchange Commission on February 1, 2006
| |
BOSTON CAPITAL TAX CREDIT FUND V L.P.
FORM 10-K ANNUAL REPORT FOR THE YEAR ENDED MARCH 31, 2006
TABLE OF CONTENTS
PART I
Item 1. | Business |
Item 1A. | Risk Factors |
Item 1B. | Unresolved Staff Comments |
Item 2. | Properties |
Item 3. | Legal Proceedings |
Item 4. | Submission of Matters to a Vote of Security Holders |
PART II
Item 5. | Market for the Fund's Limited Partnership Interests and Related | |
Partner Matters and Issuer Purchases of Partnership Interests | ||
Item 6. | Selected Financial Data | |
Item 7. | Management's Discussion and Analysis of Financial | |
Condition and Results of Operations | ||
Item 7A. | Quantitative and Qualitative Disclosures About Market Risk | |
Item 8. | Financial Statements and Supplementary Data | |
Item 9. | Changes in and Disagreements with Accountants on | |
Accounting and Financial Disclosure | ||
Item 9A. | Controls and Procedures | |
Item 9B. | Other Information |
PART III
Item 10. | Directors and Executive Officers of the Fund | |
Item 11. | Executive Compensation | |
Item 12. | Security Ownership of Certain Beneficial Owners | |
and Management and Related Partner Matters | ||
Item 13. | Certain Relationships and Related Transactions | |
Item 14. | Principal Accounting Fees and Services |
PART IV
Item 15. | Exhibits, Financial Statement Schedules |
EX-13 | Financial Statements Independent Auditor's Reports | |
EX-31.(A) | Section 302 Certification | |
EX-31.(B) | Section 302 Certification | |
EX-32.(A) | Section 906 Certification | |
EX-32.(B) | Section 906 Certification | |
EX-99.1 | Significant Subsidiary 2004 Financial Statement | |
| ||
SIGNATURES
In accordance with the requirements of the Exchange Act, the registrant has caused this Amendment No. 1 to Annual Report on Form 10-K to be signed on its behalf by the undersigned, thereunto duly authorized.
| Boston Capital Tax Credit Fund V L.P. | ||
By: | Boston Capital Associates V LLC, | ||
Date: | |||
April 11, 2007 | By: | /s/ John P. Manning | |
Managing Member |
Pursuant to the requirements of the Securities Exchange Act of 1934,
this report has been signed below by the following persons on behalf of the
Fund and in the capacities and on the dates indicated:
DATE: | SIGNATURE: | TITLE: |
April 11, 2007 | /s/ John P. Manning | Director, President (Principal Executive Officer), Boston Capital Partners II Corp.; Director, President (Principal Executive Officer) BCTC V Assignor Corp. |
John P. Manning | ||
April 11, 2007 | /s/ Marc N. Teal Marc N. Teal | Sr. Vice President, Chief Financial Officer (Principal Financial and Accounting Officer), Boston Capital Partners II Corp.; Sr. Vice President, Chief Financial Officer (Principal Financial and Accounting Officer) BCTC V Assignor Corp. |