The IRC Section 410(d) offers the only avenue for a church-related organization to bring its welfare plans under Employee Retirement Income Security Act (ERISA), in the court's decision for Catholic Charities of Maine, Inc. against the City of Portland. The author stated that the decision ...
IRS ISSUES LETTER RULING ON CAPITAL CONTRIBUTIONS AND THE SECTION 382 LIMITATION. The article offers information on the Letter Ruling 201251002 (9/24/12) issued by the U.S. Internal Revenue Service regarding capital contributions faced b......
Calculating Basis for IRC Section 1031 Like-Kind Exchanges.The article offers information on aspects related to accounting of plant assets in compliance with Internal Revenue Code (IRC) section 1031. Topics discussed include the importance of Accounting Standards Codification (ASC) for asset accounting,...
Input section not terminated by blank line.Error termination via Lnk1e in C:\G09W\l9999.exe （...
I. SECTION 403(b) TAX-SHELTERED ANNUITY ARRANGEMENTS 403(b) plans generally are required to file Form 5500. However, certain plans, including church plans not electing coverage under IRC 410(d), governmental plans, and 403(b) plans that are not "employee benefit plans" under Title I of ...
Chinese Section / 中文讨论区 Other Languages / Autres Langages Fan Lounge / Salon de Fans Meet & Greet / Rencontrez & Accueillez Meet, greet, post pictures of yourself, and exchange contact info with other fans. If you're new, introduce yourself here! Rencontrez vous ici, postez vos...
Adhered masonry veneer shall comply with the applicable requirements in Section R702.7.1 and Sections 6.1 and 6.3 of ACI 530/ASCE 5/TMS 402. Special inspection is not required. R702.7.1 Interior adhered masonry veneer. Interior ad- hered masonry veneers shall have a maximum weight of 20 psf...
Insider Trading and IRC Section 6103(e)Insider tradingconfidentialitycorporate tax returnsTax returns, including corporate returns, are generally confidential and not disclosed to the public. However, in certain circumstances Internal Revenue Code provides that corporate shareholders, who meet a one-percent...
Funding IRC Section 303 to Pay Estate Taxes and ExpensesIT WAS ENACTED to help estates that consist largely of closely-held corporation stock, to solve...Godfrey, Joseph E., IIICpa J...
Qualified Production Activities under IRC Section 199Review and Analysis of New DevelopmentsCongress enacted the domestic production activities...Nix, Wayne EKnight, Ray AKnight, Lee GCpa Journal