Final Regulations Defining Qualifying Income Under Section 7704(d)(1)Michael P. Bresson
Section 8 of the Housing Act of 1937 also authorizes rental assistance programs on a "project based' basis. Unlike "tenant based" assistance where the tenant is free to apply for and redeem the vouchers at qualifying locations, the owner of an apartment or complex receives the assistance direc...
Skilled work experience: Candidates with skilled work experience of at least 8-10 years gained outside Australia can get up to 15 points, while those with skilled experience of 8-10 years in Australia will be given a maximum of 20 points. Education: Points for this category will be assigned...
Here are the qualifying benefits you can include in your section 125 cafeteria plan document: Accident and health benefits (not including Archer medical savings accounts) Adoption assistance Dependent care assistance Group-term life insurance coverage Health savings accounts (HSAs) Another benefit you ca...
Section 179 is a provision of the US tax code that allows businesses to deduct (write-off) the full purchase price of qualifying vehicles and equipment in the year of purchase, rather than depreciating them a little at a time over several years. For businesses considering an SUV or passenge...
To the knowledge of Parent, neither Parent nor any of its Affiliates has taken any action that would (a) prevent Parent from accounting for the Merger as a pooling of interests under GAAP or (b) prevent the Merger from constituting a transaction qualifying as a reorganization under Section ...
Notice 2020-59, released concurrently with the Final Regulations, outlines a proposed revenue procedure that would allow operators and managers of certain residential living facilities to elect to treat those trades or businesses as an RPTB, solely for purposes of qualifying as an electing...
• Consumer Deposit Account Disclosures The Company is reviewing certain past disclosures to customers regarding the minimum qualifying debit card usage required to waive monthly service fees on certain consumer deposit accounts. Based on the possibility of confusion by some customers regarding the ty...
On transition from local GAAP to IFRS, the fishing rights were included in goodwill and not separately identified because they did not meet the qualifying criteria set out in IFRS 1, even though it was known that the fishing rights had a finite life and would be fully impaired or amortised...
"Qualifying Event" shall mean any of the following events if, but for COBRA continuation coverage, they would result in a Participant's loss of coverage under this Plan: (1) death of a covered Eligible Employee; (2) termination (other than by reason of such Eligible Employee's gross ...