There may be an issue of an owner being counted when it has only a minority or "nominal" interest in an eligible
If the restrictive covenant provisions are retained in their current form, the conditions for qualifying for treatment of the amounts paid as additional proceeds of disposition or as cumulative eligible
capital are so stringent that they make the proposed exceptions largely meaningless.
Employees who are laid off are often out of work through no fault of their own and generally eligible
for UI benefits.
To be eligible
, applicants must demonstrate a loss of income not covered by paid sick leave or some other form of compensation arising from employment.
Over one-half of dually eligible
beneficiaries report that they are in poor or fair health.
In general, if an eligible
rollover distribution is paid directly to the taxpayer, the payer must withhold 20%; this applies even if the taxpayer intends to roll over the distribution to an IRA.
The policy would spell out when such individuals might be eligible
for traditional rehabilitation services, facilities, programs, or independent living services.
Part-timers would, of course, also be eligible
for leave if they satisfy the 12-month and 1,250 hours of service requirements.
72(t) 10% penalty on the excess, unless they are eligible
for another exception from the penalty.
to participate in amnesty but who choose not to do so will be subject to additional penalties.