Financial statements for component units for pension or OPEB arrangements that are not administered through a Statement 67 or a Statement 74 qualified trust
must exclude any assets that pertain to the reporting entity--that is, the primary government or its component units.
QuoVadis is a Qualified Trust
Service Provider in the European Union and Switzerland.
Ideally, you would enlist a qualified trust
and estate attorney, of which there are many in Rochester.
the program must provide that assets are held in a "qualified trust
GFOA also recommends creating a qualified trust
fund to prefund OPEB obligations.
For this reason BioID, the developer of biometric face recognition software located in Nurnberg, is expanding its marketing position by collaborating with A-Trust, a qualified trust
service provider from Vienna.
Rebecca is a qualified Trust
and Estate Practitioner (TEP) and is one of the region's few Solicitors for the Elderly (SFE).
The Code states that if "a direct trustee-to-trustee transfer is made to an individual retirement plan" from a qualified trust
The Internal Revenue Code generally provides for an unlimited deduction for the value of property transferred between spouses who are citizens of the United States (16) or to a qualified trust
for the benefit of the surviving spouse.
Ultimately, the most important thing to do to protect the exchange itself is to make sure the QI puts your client's money in a separate qualified trust
account or qualified escrow account with only your client's exchange funds in it.
Thus, it appears that, even though the regulations treat the distributed interest as having been acquired on the date the qualified trust
acquired such interest, there will be no retroactive application that could either cause or undo an ownership shift or change on those prior testing dates.