trust, the final regulations provide further guidance.
to be sure that all students in all schools are served by highly qualified
staff," says Dr.
Taxpayers with less than 500 acres of qualified
timber property are eligible for an increased expensing limit for this property and a five-year (instead of two-year) net operating loss (NOD carryback.
The two other examples illustrate the application of the de minimis rule and the qualified
delivery, warranty, and operating manual rules.
17) The Court then stressed that the critical issue in determining if qualified
immunity is warranted is whether the officer had fair notice that the conduct in issue was unlawful.
Employers may contribute to each plan, but they should understand that discrimination rules may impact the operation of the programs, resulting in unintended consequences if the HSA cannibalizes the qualified
equipment that uses solar energy to generate electricity), 2) solar water heating property, and 3) qualified
93-19 is concerned primarily with whether the qualified
user pays a service provider reasonable compensation for services and whether the compensation arrangement between the parties conforms to one of the safe harbor provision compensation arrangements.
Because of such restrictions--and the fact that not all companies offer an array of qualified
benefits--many executives earning over $75,000 are likely candidates for a non-qualified
Obligation may not be a private activity bond (other than a qualified
The top-10 drivers from each of the four Elite Divisions qualified
for the race.
The highly qualified
teacher requirement of No Child Left Behind is one tenet that everyone agrees sounds good on paper, yet no state was able to meet the 2005-2006 deadline to have a highly qualified
teacher in every core course by the end of the school year.
Loans from qualified
plans may not exceed the lesser of $50,000 or 50% of the individual's nonforfeitable accrued benefit under section 72(p).
As public companies have struggled to comply, private companies--in particular, those with qualified
plans, also have found themselves within SOX's reach.
02 permits expenditures for compensation and benefits for existing workers to be considered qualified
reinvestments as worker hiring and training expenses.