Insulin resistance reduced by 22 percent with the
restricted low-carbohydrate diet and by 14 percent with the 'ad lib' low-carbohydrate diet compared with 4 percent with the standard Mediterranean diet.
ONE in 10 NHS trusts
restrict operations for obese people or smokers, according to an investigation.
Thus, in addition to salary and bonus deferrals arrangements, nonqualified deferred compensation plans under section 409A will seemingly include supplemental executive retirement plans (SERPs); phantom stock plans; restricted stock units; stock appreciation rights; (1) discounted stock options; and section 457(f) "ineligible" deferred compensation plans of tax-exempt organizations and state and municipal governmental units.
Section 409A also provides that employer assets will be treated as property transferred to participants in connection with the performance of services under section 83 to the extent the employer assets are restricted to the payment of benefits under a nonqualified deferred compensation plan in connection with a change in the employer's financial condition.
In general, the amount of the restricted assets must be included in the participants' gross income on the earlier of (1) the date that a plan first provides that assets are restricted to providing benefits because of a change in the employer's financial condition, or (2) the date that the assets are so restricted, whether or not such assets are available to satisfy claims of general creditors.
The rule regarding asset restrictions upon a change in an employer's financial condition does not apply when employer assets are required to be restricted by reason of certain other events that coincide with a change in the employer's financial condition.
To
restrict the art of healing to one class of men and deny equal privileges to others will constitute the Bastille of medical science.
For schools to receive certain federal funds and discounts, such as E-rate, the Children's Internet Protection Act requires schools to use blocking software to restrict student access to Web sites that are "harmful to minors." And in 2001, more than 65,000 public schools used some sort of Internet blocking program, according to the National Center for Education Statistics.
Critics claim blocking programs prevent access to sites that should not be blocked and fail to block many sites that should be restricted.
It shows the accounting process for an NPO that has received an unconditional gift that permanently restricts the spending of the corpus (the fund's historic dollar value).
The cumulative effect of a change in accounting on each class of net assets will appear in the statement of activities after extraordinary items, if any, and before changes in unrestricted net assets, temporarily restricted net assets and permanently restricted net assets.
124 requires losses on endowment fund investments to first reduce temporarily restricted net assets.
