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backdating

   Also found in: Dictionary/thesaurus, Legal, Wikipedia 0.03 sec.
Backdating
Dating any document by a date earlier than the one on which the document was originally drawn up.

Notes:
This is obviously fraudulent. The IRS doesn't like this at all. In fact they tend to do a little more than frown upon it when they discover backdating.

See also: IRS
Backdating
In the context of mutual funds, a feature allowing fundholders to use an earlier date on a letter of intent to invest in a mutual fund in exchange for a reduced sales charge, e.g. Giving retroactive value to purchases from the earlier date.
backdating
The practice of allowing a mutual fund shareholder to use previous purchases of the fund's shares so as to qualify for reduced commission charges on subsequent purchases. Backdating is used when a fund offers declining proportional sales charges on larger purchases.
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While the backdating phenomenon is causing substantial tipples throughout the corporate insurance sector as claims for reimbursement of defense costs mount, the ultimate toll in terms of a surge of covered damage claims is yet to be determined.
Backdating backlash: will corporate insurers be wiped out by a tidal ... by Kennell, Patrick M. / Best's Review
To Bruce Karatz: The urge to donate to charity a big chunk of--if not all of--that $175 million extra he hauled off when he was deposed from KB Home in the midst of the stock option backdating mess.
Showing holiday presents of mind by Crumpley, Charles / Los Angeles Business Journal
This extension does not apply to certain discounted stock options subject to backdating concerns.
Sec. 409A's application deferred by Laffie, Lesli S. / The Tax Adviser
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