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file
(redirected from filers)

   Also found in: Dictionary/thesaurus, Medical, Legal, Idioms, Encyclopedia, Wikipedia, Hutchinson 0.01 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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The Securities and Exchange Commission announced on October 2 a six-month extension of the date on which non-accelerated filers must begin to comply with the auditor attestation requirement under Section 404(b) of the
The phaseout for 2009 was set to begin at $100,000 for joint filers and $50,000 for single filers.
The proposal creates a new 11 percent rate for joint filers with income above $500,000 and single filers with income above $250,000.
 
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