transfer of value

transfer of value

a disposition by an individual which reduces the value of their estate for INHERITANCE TAX purposes.
References in periodicals archive ?
For more information on the Life Science Corporate Compliance: Big Data Analysis, Transfer of Value and Global Regulation Conference, please visit www.
Answer: CMS says, "A payment or other transfer of value provided to a group practice (or multiple covered recipients generally) should be attributed to each individual physician covered recipient who requested the payment, on whose behalf the payment was made, or who are intended to benefit from the payment or other transfer of value.
CMS clarified that manufacturers must report a single form of payment and nature of payment for each transfer of value made.
Matthew Hancock: "There must be a reasonable transfer of value from gambling to racing"
There is an exclusion in the law under which manufacturers would not be required to make reports with respect to any payment or transfer of value where the aggregate amount transferred to a covered recipient does not exceed $100 during the calendar year.
Nor must the business that is transferred be subject to a winding up order (whether voluntary or compulsory) or be in the process of liquidation unless this is part of a process of reconstruction, which is completed no longer than a year after the transfer of value.
The agreement represents an historic transfer of value to independents and very much underlines the BBC's commitment to fostering a robust independent sector.
In cash transactions, an instantaneous transfer of value occurs, and thus settlement and payment are simultaneous.
Amount of each payment or transfer of value (greater than $100)
A global payments technology company, Visa facilitates commerce through the transfer of value and information among consumers, merchants, financial institutions, businesses, strategic partners and government entities.
Nancy Berliner of Blood Journal, Neil Adams of Nature Publishing Group, and Sherwood Gorbach of Clinical Infectious Diseases will discuss submission requirements that align with transfer of value reporting, writing for publication, and managing timelines.
This imposes a substantial transfer of value from existing shareholders to TPG," the ABI said.