382-10, which provides special rules on distributions from qualified
Boston, a BCPSS leadership team has been established to review the individual cases of 75 paraprofessionals who are not highly qualified
for instructional positions in Title 1 schools.
The act establishes a bonus 50% first-year depreciation allowance under IRC section 167(a) for qualified
Gulf Opportunity Zone property, which includes property described in IRC section 168(k)(2)(A)(i), nonresidential real property and residential rental property located in the zone that the taxpayer acquired and substantially used in the trade or business on or after August 28, 2005.
a) tangible personal property, computer software, and sound recordings (collectively referred to Qualified
Production Property (QPP) as, that is Manufactured, Produced, Grown, or Extracted (MPGE) by the taxpayer in whole or in significant part within the United States;
In Katz, the Court specifically held that law enforcement officers may apply force that eventually is determined to be unconstitutional yet remain protected by qualified
Contributions to HSAs are pre-tax, and qualified
retirement plans are tax-deferred, and both also accumulate tax-free.
60 psf is allowed for any of the above building components that is certified by a qualified
professional to meet the applicable energy-savings target established by the IRS.
Employers, however, remain unable under this legislation to offer qualified
long-term care insurance plans as part of a "cafeteria" package of employee benefits.
93-19 include certain employment agreements between physicians and qualified
While 401(k)s and other qualified
benefits plans are protected by law and disbursed by a third party upon retirement, so-called non-qualified
plans may be fair game for creditors in bankruptcy disputes or withheld at a firm's discretion, particularly during tough times.
291(e)(1)(B), deems any qualified
tax-exempt obligation acquired after Aug.