FIN 48-2 incorporates changes made to the original exposure draft and defers the effective date
for certain nonpublic enterprises--including nonpublic not-for-profit organizations--to the annual financial statements for fiscal years beginning after Dec.
The second step an employer should take is to select the specified employee effective date
The revised effective date
is necessary to permit taxpayers to make the necessary changes to their data collection systems and otherwise to ensure compliance with the new rules.
CPAs must do a grant-by-grant analysis of the tax effects of all options granted, modified, settled, forfeited or exercised after the effective date
of the original Statement no.
Insurers argue that the pre-existing condition exclusion does not require that the condition be accurately diagnosed before the effective date
The joint proposed rules would establish March 31, 2004, as the effective date
for provisions of the FACT Act that do not require significant changes to business procedures.
dollars which could typically be realized at a properly advertised and conducted public auction sale, held under forced sale conditions and under present day economic trends, as of the effective date
of the appraisal report.
Any stock of any corporation owned on or before the Effective Date
will be grand-fathered however, such grand-fathered status would terminate if the subsidiary corporation engages in a trade or business that it is not engaged in on the Effective Date
or if it acquires substantial new assets on or after the Effective Date
409(p) effective date
, a SESOP is not established until it is adopted by the employer to (1) enable its employees to participate in a more-than-insubstantial manner in the ownership of the business and (2) provide its employees with more-than-insubstantial benefits under the SESOP.
375) per share per day, for the period from and including the effective date
of the merger through November 30, 2001, will be payable December 1, 2001, to shareholders of record at the close of business on November 7, 2001.
The federal banking regulatory agencies on March 14, 2001, approved a joint rule that extends the effective date
of consumer protection rules for the sale of insurance products by depository institutions on their premises, or on their behalf.
Initial monitoring (or similar monitoring conducted within the two years before the effective date
of the monitoring requirement) must be completed within 60 days after the effective date
of the standard or the introduction of BD into the workplace.