Amend


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Related to Amend: make amends

Amend

To change by some formal process. For example, one may amend a charter to change how a company operates. Likewise, one may amend a tax return to make it more accurate.
References in periodicals archive ?
Since the right to amend payroll tax returns under IRC section 6511 is limited to three years, CPAs should act quickly to help clients and employers collect the money due them.
Bank National Association, the trustee under the indenture governing the 2007 Notes, intend to enter into a supplemental indenture, which will amend the indenture under which the 2007 Notes were issued.
The offer to amend the Options currently is scheduled to expire at 5:00 p.
Plan sponsors who do not timely amend their plans face potential loss of the plan's tax-qualified status, which may result in significant tax penalties.
Gladstone Capital Corporation (Nasdaq:GLAD) (the "Company") announced today that its offer to amend the terms of all stock options currently outstanding (the "Options") under the Company's Amended and Restated 2001 Equity Incentive Plan, as amended, to accelerate the expiration date of the Options to September 30, 2006 (the "Offer") has been accepted.
In general, taxpayers have three years to amend from the date of the original filing of their tax return (i.
The Company will amend and restate its year-end and third quarter 2005 financial statements to reflect the results of its internal tax review.
Taxpayers may normally amend a general claim any time before the Service acts on the refund claim (Factors & Finance Co.
Gladstone Capital Corporation (Nasdaq:GLAD) (the "Company") announced today that its Board of Directors has approved an offer to the executive officers and directors of the Company and the employees of the Company's external investment adviser, Gladstone Management Corporation, who hold stock options (the "Optionees"), to amend the terms of all stock options currently outstanding (the "Options") under the Company's Amended and Restated 2001 Equity Incentive Plan, as amended, to accelerate the expiration date of the Options to September 30, 2006.