A plan that provides severance benefits and is either collectively bargained or covers key employees is not required to follow section 409A during calendar year
IRA owners may therefore rely on these proposed regulations for distributions for the 2001 calendar year
Briefly summarized, a rental agreement has deferred rent if the cumulative amount of rent allocated as of the close of a calendar year
exceeds the cumulative amount of rent payable as of the close of the succeeding calendar year
An individual satisfies the substantial-presence test for any calendar year
if he has been present in the U.
For IRAs, the new RMD rules are proposed to be effective for distributions for calendar years
beginning after 2001.
In March 2006, The Brattle Group, the arbitrator hired by the state attorneys general and the tobacco companies, made the determination that the provisions of the MSA were a significant factor in contributing to the original participating manufacturers (OPMs) market share loss for the calendar year
AUSTIN -- NPRA, the National Petrochemical & Refiners Association, today recognized facilities in the petroleum refining and petrochemical manufacturing industries, and contractors supporting the industries, for outstanding achievements in safe operations for the calendar year
The shareholders want the corporation to elect S status and change to a calendar year
NEW ORLEANS -- NPRA, the National Petrochemical & Refiners Association, today recognized individual facilities in the petroleum refining and petrochemical manufacturing industries and also contractors supporting these industries for their excellent record of safe operations during calendar year
Have changed its year-end at any time within the last six calendar years
(or the years of the corporation's existence, if less than six);
The corporation cannot have changed its tax year at any time within the previous 10 calendar years
Growth 50" is based equally on sales and profit growth for the past two calendar years
, and showed PolyMedica achieving two-year average profit growth of 97.