Specifically, for the year 2000, the allocated rent ($100,000) does not exceed the rent allocated as of the close of 2001 ($100,000); for 2001, the cumulative allocated rent ($200,000) does not exceed the cumulative rent paid as of the close the succeeding calendar year
($200,000); likewise, the cumulative allocated rent through 2003 ($300,000) does not exceed the cumulative rent paid as of the close of 2004 ($400,000).
A plan may be amended to allow (for the first time only) accelerated payments to a participant, provided the payment is less than $10,000; accompanies the termination of the participant's entire interest in the plan; and is made on or before the later of December 31 of the calendar year
the plan participant separates from service or 2 1/2 months after the actual separation date.
Under the substantial-presence test, an individual is deemed a resident on the first day during the calendar year
on which he is present in the U.
The RBD for employees (other than five-percent owners) is April 1 of the calendar year
following the later of the calendar year
in which the employee attains age 70 1/2, or the calendar year
in which the employee retires.
have filed notices seeking compensation and payment reductions under the MSA for the loss of market share in the 2004 calendar year
AUSTIN -- NPRA, the National Petrochemical & Refiners Association, today recognized facilities in the petroleum refining and petrochemical manufacturing industries, and contractors supporting the industries, for outstanding achievements in safe operations for the calendar year
The shareholders want the corporation to elect S status and change to a calendar year
NEW ORLEANS -- NPRA, the National Petrochemical & Refiners Association, today recognized individual facilities in the petroleum refining and petrochemical manufacturing industries and also contractors supporting these industries for their excellent record of safe operations during calendar year
Have changed its year-end at any time within the last six calendar years
(or the years of the corporation's existence, if less than six);
This FTS investment mechanism carries the added benefits of: permitting the FTS investors full deductibility of the amount invested from the FTS investor's gross annual income for income tax purposes over the proposed 2002 and 2003 calendar year
period, while the FTS investor retains the potential capital gain benefit of the Company's Common Shares.
Excessco has not changed its tax year within the previous 10 calendar years
ending with 1996.
Growth 50" is based equally on sales and profit growth for the past two calendar years
, and showed PolyMedica achieving two-year average profit growth of 97.