Purchasers could include in the redemption amount subsequent taxes it had been assessed and paid, but an assignee
had no legal duty to pay subsequent taxes.
Rather than tying assignors and assignees
to the law of the assignor's location, it is argued that freedom of choice would give them the freedom to shop for a law that is more responsive to their specific needs.
Portfolio citation analysis of all the three assignees
had provided better insights in evaluating the strengths of IPSC patent portfolios.
With the inclusion of theoretically important sub-groups to achieve a more comprehensive coverage within our small sample (i.e., inpats and third-country assignees
), we achieved the best possible sample on which to base our conclusions--that is, despite the limitations of attempting to study a 'hard-to-access diversified qualitative sample' (Daly and Lumley 2002).
There were no assignees
who registered a satisfied or very satisfied response to their post repatriation sponsor assigned mentor.
Although an upward trend, this figure is still far below the composition of the average workforce Age-wise the majority of long-term assignees
(66 per cent) are between 35-55 years old, whereas short-term assignees
are increasingly younger, under 35 years old (48 per cent, up from 45 per cent in 2013).
If a "hypothetical tax" exceeds the actual tax as filed on the assignee
New Jersey Statute 2A: 19-3 says: "If any person being insolvent or in contemplation of insolvency shall, within four months before the making of a general assignment, and with the intention of preferring any creditor or person under liability for him, mortgage, pledge, assign, pay or transfer any of his property, or procure or suffer any of his property to be taken, attached or levied upon, or any lien or encumbrance to be acquired thereon by legal process or otherwise, such preferential transaction shall be void as against the assignee
. The assignee
may recover the property given by way of preference, or the value thereof, from the person so receiving the same or so benefited thereby."
Of course, that does not resolve the situation since the assignees
still need to prove responsibility of the agent to the original insured and knowledge that Highlands was not financially stable, a difficult mountain to climb.
The most common employee tax reimbursement policy is tax equalization--that is, when an employer covers an assignee
's total tax costs and receives a "hypothetical stay-at-home tax" in return.
Also included in the order were their dummies, truestees, assignees
, nominees, tranferees and successors-in-interest.
states where ABCs are more common, assignees
have expertise in the