Each year, an employee is asked to have a physical examination by his or her personal physician, have a personal wellness screening provided by Highmark, and participate
in one wellness program (see sidebar, "Wellness Programs Available Through Highmark Blue Cross Blue Shield").
During the tax year, the taxpayer performed more than 750 hours of services in real property trades or businesses in which he or she materially participates
"One of the basic reasons (for demutualization) is that the concept of mutuality says everybody gets to share, and you participate
in a company's profits," said Benmosche.
Unless facts and circumstances indicate otherwise, an offer is not considered made under conditions of confidentiality if the promoter enters into a written agreement with each person who participates
or discusses participation in the transaction, and the agreement expressly authorizes such persons to disclose every aspect of the transaction to any and all persons, without limitation.
the professional associations that participate
in the accreditation of
More specifically, the two tests are: 1) An individual must perform more than half of all of his or her personal services in a real property trade or business in which he or she materially participates
, and 2) during the tax year he or she must perform at least 750 hours of services in real property trades or businesses in which he or she materially participates
To do so, they should participate
in--or at least follow--the activities of U.S.
And Caplan testified that "there is evidence that inaccurate, incomplete, or incomprehensible information has been or is now being provided to women recruited to participate
in the [tamoxifen] study."
Finally, identify and implement any necessary improvements in plans in which the company participates
and develop some criteria that will help the company avoid future participation in a plan that has unfavorable characteristics.
The working group participates
in the entire analysis process by developing, monitoring and implementing information needed to resolve a specific problem.
You and/or your spouse participate
in the operation of your woodland activity for more than 100 hours during the tax year, and no other individual participates
more, including those not owning an interest in the property.
Under the new legislation, if taxpayers participate
during the tax year in a transaction subject to disclosure, they must disclose the transaction on that year's return.
Informal and personal, this activity invites residents who are leery of any type of formalized exercise program to participate
. Most facilities provide elevated flowerbeds that allow residents to stand or sit while working.
Specifically, in such a case, the House and Senate versions of the Revenue Reconciliation Act each provide that a corporate taxpayer that signs a confidential agreement in connection with a "tax shelter" offering must either (i) send a written notice to the promoter of the taxpayer's decision not to participate
in the shelter, or (ii) register the shelter with the Secretary of the Treasury, even if the taxpayer ultimately decides not to participate
in the shelter.
The users of the rural libraries get results from the sharing and cooperative arrangements in which the library participates
. In addition to broader access, the economies of scale or cost efficiency help the rural library better utilize its limited funding resources.