Internal Revenue Service (Code) Section 414(l) that requires that in the event of a transfer of assets or liabilities from one plan to another, each participant in the plan must be entitled to receive a benefit immediately after the transfer. Two purposes of Code Section 414(1) as ...
of interests under generally accepted accounting principles ("GAAP"); and WHEREAS, the parties intend, by executing this Agreement, to adopt a plan of reorganization within the meaning of Section 368 of the Internal Revenue Code of 1986, as amended (the "Code"); NOW, THEREFORE, Parent, ...
Restoration Plan is to provide benefits, on a non-qualified and unfunded basis, to certain employees whose benefits under The NationsBank Retirement Savings Plan are adversely affected by the limitations of Sections 401(a)(17), 401(k)(3), 401(m) and 402(g) of the ...
the company's audit center conducts routine and continuous supervision and inspection for the improvement and implementation of the internal control system, timely discovers and improves the deficiencies of internal control, ensures the effectiveness of internal control, and improves the company's operation...
S-26 On January 27, 1994, the IRS issued final Treasury regulations (the "OID Regulations") under the original issue discount provisions of the Internal Revenue Code of 1986, as amended (the "Code"), which replaced certain proposed Treasury regulations that were issued...
(A joint stock company incorporated in the People's Republic of China with limited liability) Stock Code:1839.HK / 301039.SZ 2022 ANNUAL REPORT Annual Report 2022 1 SECTION I IMPORTANT NOTICE, CONTENTS AND DEFINITIONS The Board, the Supervisory Committee, the Directors, the Supervisors and ...
but my work still gives me the opportunity to work with foreign and international law, and we teach a course on researching FCIL every year. William & Mary Law School used to have a summer abroad program in Madrid, and I got the opportunity to be one of the on-site people there. As ...
(whether or not incorporated) which is a member of a controlled group including the Company or which is under common control with the Company (an "ERISA Affiliate") within the meaning of Section 414 of the Code --- (all such plans, practices and programs are referred to as the "Company ...
of pandemic, rising raw materials price and chronic chip shortage, the Group adhered to market-oriented reforms and focused on corporate development to carry out its work in an orderly manner, achieving consolidated revenue of RMB175.92 billion and net profit of RMB15.15 billion for the year. In...
of Changes in Equity 13 Consolidated Statement of Cash Flows 14 Notes to Consolidated Financial Statements 73 Report of Independent Auditors Management's Discussion and Analysis of Financial Condition and Results of Operations General Operating Environment In the fiscal year ended March 31, 20213, tah...