Even if the parties settle, and "no petitioner remains in the post-grant review, the [Patent Trial and Appeal Board (PTAB)] may proceed
to a final written decision.
If the surviving income beneficiary dies possessing the power during her lifetime to appoint the life insurance proceeds
only to her children, are the proceeds
includable in her estate?
and the related legal fees generally fall into four categories:
This enabled the Borrower to receive $20 million of loan proceeds
in excess of the proceeds
of the construction loan.
It was a breach of fiduciary duty, conflict of interest, unsafe and unsound practice, and violation of law, for Respondent to divert portions of customer loan proceeds
on 13 home equity loans without the customers' knowledge, consent, or approval; falsify internal loan documents in order to hide from the Bank the fact that he was charging customers broker fees that exceeded the Bank's broker fee cap; and give customers misleading HUD-1 Settlement Statements that masked the broker fees charged.
104(a), settlement proceeds
received on account of physical personal injury or sickness are excludible from income.
The first stage involves the placement of proceeds
derived from illegal activities--the movement of proceeds
, frequently currency--from the scene of the crime to a place, or into a form, less suspicious and more convenient for the criminal.
109, the IRS determined that a distributing corporation could liquidate a wholly owned subsidiary and distribute the subsidiary's business, or the subsidiary could sell its business and liquidate under section 332 and then the distributing corporation could distribute the sales proceeds
There is one other exception to the gross proceeds
Where the typical first mortgage provider only provides up to 70% loan-to-value financing, the mezzanine provider is willing to increase those proceeds
to 85% or 90%.
Thus, only a surviving spouse who acquires IRA proceeds
may elect to treat them as his or her own and roll them over into his or her own IRA.