line of business

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Each nonhighly compensated employee of the separate line of business who benefits under a plan accrues a benefit for the plan year that equals or exceeds either the definied benefit minimum in paragraph (e)(2)(iii) of this section or the defined contribution minimum in paragraph (e)(2)(iv) of this section .
In general, two lines of business may be treated as being vertically integrated if one of the lines of business (the "upstream" line of business) provides property or service to the other line of business (the "downstream" line of business) and also provides the same type of property or services to customers (e.
Merton and Perold (1993) propose a basis for allocating capital using the marginal contribution of a line of business and an options-based definition for risk capital.
0 product suite is that it enables clients to avail of specific front and back office functionality specifically designed and tailored for their line of business.
Technology management from a business point of view-in other words, looking at how a customer application that is critical to a particular line of business depends on particular resources--is not a new idea, but it is new to SRM.
When a QSub is maintained as a separate line of business and has gross receipts less than $1 million, it may appear to qualify for the cash method of accounting and use of the installment method.
Presentation on the old basis is not mandatory, however, if the information omitted is no longer available to the company or, in the case of a peer index, an excluded entity no longer is in the same industry or line of business.
Section 414(r) provides guidance regarding special rules for qualifying for separate line of business treatment.
In other words, the dispersion of risk is extended through the diversification of exposures that allows favorable experience and predictability in one line of business to be offset by adverse development and uncertainty in another line.