Although the final COI regulations provide for a 40% COI safe harbor, the regulations do not specify a minimum level of propriety interest that must be issued to satisfy
the COI requirement.
The requirement that tax benefits must satisfy
, in effect, a "should-prevail" level of confidence for initial recognition of tax benefits will systematically overstate tax expense and tax liabilities (or understate tax assets) in certain periods and create gains in subsequent periods when the statute of limitations expires (or an examination is concluded and the matter resolved).
That is, the FASB now allows companies to ignore the fact that their purchase and sales agreements satisfy
the definition of a derivative as long as (a) it is probable that the company will, in fact, take part in a physical transfer of the underlying property; (b) the amounts specified in the contract reflect quantities that are
Here, consumers are satisfied with their current brands but are willing to try something new or different for the fun of it, the thrill of it, or just to satisfy
Once satisfied there are sufficient procedures in place to ensure the security of information transmitted electronically to a third-party provider, members also should satisfy
themselves that controls are in place to ensure the information remains confidential.
65% of the respondents indicated that they were taking the interactive teleclass to satisfy
a degree or certification requirement.
Even if the rate of matching contributions does not satisfy
the specified percentage requirements, this safe harbor will nevertheless be satisfied if (i) the matching contribution rate does not increase as the elective deferral rate increases and (ii) the aggregate amount of matching contributions equals at least the aggregate amount of matching contributions that would have been made if the matching contribution safe harbor percentage requirements were satisfied.
The product's taste and ability to satisfy
are the most popular reasons for recommending it (88 percent and 87 percent, respectively).
According to the Service, these transactions should be treated as reorganizations if they satisfy
the functional criteria applicable to transactions under domestic statutes.
IN UNITED STATIONERS, THE DISTRICT COURT SAID the taxpayer did not qualify for the research credit because its software development activities did not satisfy
the discovery and process of experimentation requirements.
This research illustrates the power of radio to entertain, inform, and satisfy
411 (a)(7), all amounts credited to a participant's account under the plan are part of the accrued benefit and must satisfy
the nondiscrimination requirements under section 403(b)(12), including a failure to satisfy
the nondiscrimination requirements for matching contributions and to offer the opportunity to make salary reduction contributions universally.
414(r)-11(b)(7) defines the "first testing day as the earliest day in the testing year on which any plan of the employer is required to satisfy
Hologic granted Fischer a non-exclusive limited license to use certain Mammography Assets necessary to continue to service and support, and satisfy
warranty obligations on, the installed base of SenoScan and MammoTest systems (the "Service business"); to fulfill contractual obligations for providing MammoTest and SenoScan systems to Ethicon Endo-Surgery and Philips, respectively; and to carry out certain activities with respect to its RE&S business.