Transferor

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Related to Transferor: conferred

TRANSFEROR. One who makes a transfer.

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Only one of the transferors would be exempted from tax and this is also only possible if said transferor alone obtains at least 51 percent total voting equity.

Control in tax-free exchange

Every permanent and regular officer or employee of the transferor banks shall become an officer or employee and shall hold his office or service therein in the transferee bank such that the pay and allowance offered to the employees/officers of transferor banks shall not be less favourable as compared to what they would have drawn in the respective transferor bank.

India : Cabinet approves first-ever three way merger in Indian Banking with amalgamation of Vijaya, Dena and Bank of Baroda

Any person who intends to appear at the hearing or make representations by telephone or in writing is requested (but is not obliged) to notify his or her objections as soon as possible and preferably at least five days before the hearing of the Application on 7 September 2018 to the solicitors named below or to the Transferor using the contact details set out below.

Public Notices

transferor. In other words, special allocations of those items would violate the requirements of the gain-deferral method.

Recent regs. significantly change taxation of certain partnership contributions

First, the TPT credit is limited to the lesser of 1) the amount of FET attributable to the transferred property in the transferor spouse's estate (the first limitation) (5); and 2) the amount of FET attributable to the transferred property in the transferee spouse's estate (the second limitation) (the lesser of the first limitation and second limitation are referred to collectively hereafter as the "FET liability limitation").

Pay early, pay less: maximizing TPT credit availability for married couples

* The beneficiary receives the property at the transferor's death, but if the beneficiary does not survive the transferor, the beneficiary's interest in the property lapses.

Money matters: FTB updates and death deed information

Although the business purpose of most repo transactions is for companies to borrow and lend money, Statement of Financial Accounting Standards (SFAS) 125, issued in 1996, permitted the transactions to be recorded as sales or as loans depending on whether the transferor maintained control of the asset.

How Lehman Brothers and MF Global's misuse of repurchase agreements reformed accounting standards

381(a)(2), the acquiring corporation will be the corporation that directly acquires the assets the transferor corporation transferred, even if the transferee corporation ultimately retains none of the transferred assets.

Final regs. prescribe E&P treatment in corporate reorganizations: new rules define "acquiring corporation" and restrict allocation of earnings and profits

The transferor should report a liability for the present value of any significant obligation to sacrifice financial resources that meets either of the following criteria:

Final GASB guidance on service concession arrangements: GASB Statement No. 60, which is scheduled to take effect no later than for the fiscal year that ends December 31, 2012, provides guidance on the appropriate accounting and financial reporting for public-private partnerships

If payments are not made in accordance with a statutorily provided grace period, the rules provide for additional gift tax to be paid at the time of a subsequent lifetime transfer, or for additional estate tax at the death of the transferor (i.e., recapture).

Estate freezes

A $3,500,000 (in 2009) GST exemption is available to each transferor. Great flexibility is available to allocate or not allocate GST exemption to transfers.

Generation-skipping transfer tax

The court ruled that a taxable transfer under the real estate transfer tax must include a bargained-for exchange of promises between the transferor and transferee, with the transferor receiving some benefit or consideration in exchange for the transfer of real estate.