Reclassification


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Reclassification

In mutual funds, the act or process of changing one type of fund into another type. For example, one may reclassify a front-load fund to a back-load fund or vice versa. One of the most common types of reclassification occurs when a load fund, after a certain number of years, becomes a no-load fund. This happens because the load generally only exists for a certain number of years. The IRS does not consider reclassification to be a taxable event, even if it results in more income or capital gains.
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In contemporary studies, disease reclassification is often taken as a sign of disease progression, and defined as upgrading or upstaging at the time of repeat biopsy.
During the deferral period, entities still needed to comply with the requirements in ASC 220 for the presentation of reclassification adjustments.
But reclassification is no panacea for market ills, poor corporate governance or underperformance.
unpub, data), retrospective statistical analysis of the laboratory confirmed case data conducted with a two-sample t test indicated that the mean time from initial diagnosis of patients with suspected SARS to reclassification as probable SARS, improved significantly after May 10.
Soldiers selected for reclassification by HRC will benefit in the long run since moving soldiers into an understrength MOS will expand their opportunity for promotion and career-enhancing assignments.
The Government justifies cannabis reclassification by explaining that 'it is vital that the Government's message to young people is open, honest and credible.
The reclassification is accompanied by a pounds 1m education campaign to raise awareness among young people about the effects of cannabis.
She said, 'The reclassification of cannabis from Class B to Class C has caused interest within the public.
The reclassification of an asset depreciated under MACRS might not follow the original intent of Regs.
This reclassification included previously overlooked equipment, fixtures, and decorative features.
ISSUE: If you are the administrator of a hospital which is a candidate for "reclassification," you should be keenly aware that unless you apply for reclassification each year, you may lose substantial additional Medicare reimbursement.
Bernards is being deprived of its right to reclassification to the Memphis, Tennessee-Arkansas-Mississippi Metropolitan Statistical Area (MSA) for the purpose of receiving increased Medicare reimbursement.