There is need for the assessment of long-term
effects of outdoor air pollution.
Special rules apply if a section 467 rental agreement is a leaseback or a long-term
agreement, but only where such agreements are "disqualified." This requirement is met only if (1) a principal purpose for providing increasing or decreasing rent is the avoidance of federal income tax, (2) the IRS determines that, because of the tax avoidance purpose, the agreement should be treated as a disqualified leaseback or long-term
agreement,(46) and (3) the amount of rent under the agreement exceeds $2 million.(47) When the final section 467 regulations were released, the IRS proposed regulations that will eliminate the $2 million threshold on a prospective basis.(48)
The second is the DVD disc that is an emerging storage technology with considerable future potential for the long-term
storage of electronic records because of its high storage capacity and high data-transfer rate.
In September 1997, President Clinton and Vice President Gore met with disability community representatives to discuss how to move forward on a long-term
The unusual widening of credit spreads also caused significant losses at Long-Term
23 shows both initial and long-term
results with primary antioxidants alone.
The HIV isolated from long-term
survivors grew very poorly in the laboratory, a hint that it may be a particularly flimsy version of the virus.
Looking at it from his market's perspective, Paul Guth, president and COO of Artromick, vendor of automated medication management systems for long-term
care, noted, "Artromick has noticed a move toward the investigation of technology and how both pharmacy automation and mobile clinical management software can help the pharmacy and facility thrive in this challenging business environment." As it stands, he added, "Medicare reimbursement pressures have driven the dispensing process into an antiquated model that is wasteful," and "nurses are requesting a [streamlined] medication management system," to which the market has not fully responded, with 30-day medication supplies still the norm.
* Many of these younger adults have heard about or personally witnessed what can happen to parents and grandparents, boomers and even younger folks like themselves who are suddenly faced with the enormous costs of long-term
care--and don't have the money to pay for it.
We are concerned about previous legislative proposals included in VA's budget request to control long-term
care expenditures coupled with the $446 million error in estimating long-term
care costs for fiscal years 2005 and 2006.
On a positive note, few respondents were concerned about new developments over the long-term
. In addition, this edition of the Pulse showed a resurgence in the importance of portfolio management as a dominant issue.
The proposed regulations would characterize the entity that was an original party to the long-term
contract (and, therefore, the transferor of the contract) as the "old taxpayer" and the entity made responsible for reporting the income from the same contract (the transferee) as the "new taxpayer." For this purpose, an "old taxpayer" would include any predecessors of the old taxpayer.