A plan may be amended to allow (for the first time only) accelerated payments to a participant, provided the payment is less than $10,000; accompanies the termination of the participant's entire interest in the plan; and is made on or before the later of December 31 of the calendar year
the plan participant separates from service or 2 1/2 months after the actual separation date.
Average reimbursements for decedents were above the average for all aged Medicare beneficiaries 5 calendar years
Exhibit 6 is a graphic presentation of the calendar year
combined ratios compared to accident year combined ratios as of December 31, 1997.
* Failed to maintain documentation for lead compounds during calendar years
2007, 2008 and 2009.
This section mandates that employers who withheld $12,000 or more during the look-back period for the calendar year
must make semi-weekly payments of the amounts withheld during each remaining quarter of that calendar year
and for the succeeding calendar year
The applicant must report his or her own income and the parents' income for the preceding calendar year
(e.g., 2006) and assets as of the date the application is signed; see www.fafsa.ed.gov.
residency during the calendar year
requires maintenance of a "closer connection" to another country based on general U.S.
However, if the contractor fails to meet the minimum diversion requirement and exceeds $100,000 in administrative charges in any calendar year
, the contractor loses its right to term extension beyond the base five-year term.
for distributions for the 2001 and subsequent calendar years
beginning before the effective date of final regulations, plan sponsors are permitted, but not required, to follow these proposed regulations, in the operation of their plans by adopting the model amendment set forth [in the preamble]."
For the last three calendar years
, Toxic has paid $13 million, $7 million, and $10 million in A&E losses.
First, a lease is not a section 467 rental agreement if it specifies equal amounts of rent for each month throughout the lease term and all rent payments are due in the calendar year
to which the rent relates (or the preceding or succeeding calendar year
resident at any time during the calendar year
, or has been present in the U.S.
The surviving spouse may not, however, roll over any required minimum distributions the IRA owner failed to receive in the calendar year
of his or her death.
Under the substantial-presence test, an individual is deemed a resident on the first day during the calendar year
on which he is present in the U.S.
For example, a calendar year
individual taxpayer makes this election on his or her 2001 return.