In addition, Elsevier (New York) has closed "Nutrition Research," a monthly with a paid circulation of 500, Strickland Publishing (Dallas, TX) has suspended production of "Charity" a quarterly
that "celebrates philanthropy in communities of color," after one issue, and Prism Business Media (Atlanta, GA) has closed "Waste Age Product News," a quarterly
launched in 1999 by company predecessor Intertec Publishing.
Experience shows that companies that successfully use performance goals to break out of the quarterly
EPS game share three core practices:
The resident's quarterly
assessments for August 2002 and November 2002 were not available for review.
California also requires quarterly
filings if wages paid to an individual exceed $20,000, but allows annual filing if wages are less than $20,000 and the employer has made an election to file annually.
For purposes of determining the first required quarterly
installment, the preceding year's tax liability may be used.
Accordingly, the annualization of actual quarterly
income under the second exception would lead to the same quarterly
tax estimates requirement as the general rule of 93% of actual tax.
Sponsors who make quarterly
contributions to their defined benefit plan may fail to perform this analysis due to the plan's overfunded status.
However, Exception 1 remains available to an individual who, for any of his three prior tax years, did not --make any quarterly
estimated tax payments; or --receive an IRS penalty assessment for failure to pay estimated tax.