Amend

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Amend

To change by some formal process. For example, one may amend a charter to change how a company operates. Likewise, one may amend a tax return to make it more accurate.
References in periodicals archive ?
The closings of the Amended Tender Offer and Amended Consent Only Offer are each subject to the satisfaction or waiver of several conditions discussed in the Offer Documents.
Briefly, 2-CP was rapidly removed in the amended mesocosta and was replenished 5 times during the remainder of the approximately 130-day experiment (Figure 5A).
After accumulating the responses of separated employees, CPAs should recalculate the employee portions of the refunds, verify all calculations and then file the amended returns.
This is also a concise document we provide with the amended state income tax returns required to be filed after an audit closes and eliminates the need to forward multiple NOPAs to the state tax authorities.
5 is amended by removing paragraph (c) and redesignating paragraph (d) as new paragraph (c).
This press release contains, and oral statements made from time to time by representatives of the Company may contain, forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended.
The Company expects to draw approximately $645 million under the facilities upon its emergence from chapter 11 to fund payments required under the Amended Plan and the fees and expenses to be paid in connection with the exit financing and to satisfy the Company's working capital and other needs.
401(a) merely because the plan has not yet been amended to provide for this election.
672(f)(2), as amended, provides that a trust with a foreign grantor will nevertheless be a grantor trust if (1) the grantor can revest in himself title to trust property without another's approval or consent or with the consent of a related or subordinate party subservient to the grantor or (2) during the grantor's lifetime, the only amounts distributable (whether income or corpus) from the portion of the trust treated as owned by the grantor are amounts distributable to the grantor or his spouse.
The Amendment includes an Amended and Restated Offering Circular dated August 31, 2006, which contains information that the Note holders may wish to consider in deciding whether to participate in the offer, including amended information under the section entitled "Special Factors.
However, the Supreme Court, in Badaracco, 464 US 386 (1984), decided that an amended return does not start the three-year statute of limitations if the original return was fraudulent.
Upon the conclusion of its review and analysis of these matters, the Company expects to file an amended and restated Form 10-K for its fiscal year ended December 31, 2005, an amended and restated Form 10-Q for its fiscal quarter ended September 30, 2005, and an amended and restated Form 10-Q for its fiscal quarter ended March 31, 2006, all prior to filing the subject Form 10-Q for the fiscal quarter ended June 30, 2006.