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file
(redirected from filers)

   Also found in: Dictionary/thesaurus, Medical, Legal, Idioms, Encyclopedia, Wikipedia, Hutchinson 0.02 sec.
file

To place a document in the public records. All such documents are time and date stamped when received;this is important because the priority of deeds and of liens is usually on a race-to-thecourthouse,first-to-file basis.In many states,if a judgment is recorded against a seller only minutes before a deed to the buyer is recorded, then the buyer's new property is subject to the lien, which must be paid or the judgment creditor may execute and take the property and sell it for satisfaction of the debt.



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Responses were also segregated between accelerated filers (public float between $75 and $699 million) and large accelerated filers (public float equal to or greater than $700 million), who presumably had filed management reports on internal controls in both 2004 and 2005, from "non-accelerated" filers.
Large accelerated filers would have to file annual reports within 60 days of their fiscal year-end (the previous deadline was 75 days).
The extension also applies to filers located outside the designated disaster areas who are unable to obtain the information necessary for filing from service providers, banks or insurance companies whose operations are directly affected by the disasters.
 
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