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In year 5, S1 sells its remaining S2 common stock for $100.
Thus, it would appear that each of these events could be a separate "trigger" to qualify a distribution of a remaining balance as a lump-sum distribution.
A program to protect eastern Arkansas' unique bottomland hardwoods actually swung into action as far back as the 1950s, when the Arkansas Game and Fish Commission began purchasing as much of the remaining forest as possible.
Typically, however, an LLC will attempt to satisfy this test by providing that no interest may be effectively transferred without the consent of all the remaining members.
Remaining shareholder(s) who face having the redemption taxed to them as a dividend often attempt, belatedly, to avoid this treatment by contending they were merely acting as the corporation's agent, so the transaction is simply a redemption of stock the remaining shareholder(s) were not obligated to acquire.
Because each type of buy-sell agreement either requires or provides the corporation or the remaining shareholders with an opportunity to purchase a retiring shareholder's stock, the purchasing party (or parties) must have funding in place to finance the purchase.
Instead, the gain or loss must be spread over years three through five (i.e., the remaining period to which the terminated hedge relates).
The Forest Service inventory found 4.3 million acres of old-growth remaining in 13 national forests (about one-fourth of the total acreage in those forests).
Adds Blumenschine, "It's often assumed that hominids mainly ate animal flesh, but it's rare to find much flesh on a lion kill." He suggests that fat and bone marrow were usually consumed, with bits of flesh remaining on the face and lower limbs as a bonus.
Any remaining basis is then allocated among all the group members' S common stock in the same proportion.
Prices are remaining steady as neither market has experienced any downward pressure to date, with Midtown prices averaging $61.64 per in February and Downtown prices averaging $44.92 per SF for the same time period.
The remaining 1,008 citations were assessed an average of $100.30 in penalty fines, totaling $101,107.
The deficit dropped to its lowest level in more than two decades in fiscal 1997, and yesterday the Congressional Budget Office (CBO) released projections that show the budget remaining essentially in balance over the next few years, moving to annual surpluses equal to 1 percent of gross domestic product by the middle of the next decade.
In the remaining months, data or programs of minor value can be replaced.
The idea of an officer remaining in the same position for many years helps to perpetuate the concept of a "grunt." While the term sounds derogatory in nature, a grunt is simply one who delivers the goods.(3) In fact, the grunts of the organization determine the success or failure of the department.