When planning for IRA and qualified
plan distributions, clients sometimes have few real alternatives.
Consider another example: How can a taxpayer establish that a certain supply item was used in qualified
NES is a national Qualified
Intermediary providing an industry-leading suite of 1031 tax-deferred exchange products for individual investors
Solar equipment: The new law creates a credit available to those who add qualified
solar panels, solar water heating equipment or a fuel cell power plant to their homes in the U.
A taxpayer cannot qualify as a prevailing party for having made a qualified
offer if the offer resulted in a settlement.
Changes due to judgment, decree or order--resulting from divorce, legal separation, annulment or change in legal custody, including a qualified
medical child support order.
Tangible personal property purchased for use by a qualified
person to be used primarily to maintain, repair, measure, or test any property described in items (1) and (2) above.
Thus, it appears that, even though the regulations treat the distributed interest as having been acquired on the date the qualified
trust acquired such interest, there will be no retroactive application that could either cause or undo an ownership shift or change on those prior testing dates.
Instead of reassigning non-highly qualified
paraprofessionals to new positions closer to the June deadline before the new school year, district officials decided to wait midyear to give the educators more time to prepare for and pass the state test.
To qualify the expenditures must be made in connection with a qualified
containment site located in the GO Zone and be paid or incurred between August 28, 2005, and January 1, 2008.
29) In the case of an embedded service--a service the price of which is not separately stated from the amount charged for the lease, rental, license, sale, exchange, or other disposition of the QPP, qualified
films or utilities--DPGR does not include any receipts attributable to the embedded service.
Applying the second inquiry per Katz, the lower court then found that Officer Brosseau was not entitled to qualified
immunity and, therefore, the matter should proceed to trial.
Contributions to HSAs are pre-tax, and qualified
retirement plans are tax-deferred, and both also accumulate tax-free.
Detailed certification and inspection requirements, involving qualified
professionals, must be satisfied before the deduction may be taken.
555 or 559), a qualified
financial contract under section 11(e)(8) of the Federal Deposit Insurance Act (12 U.