retail improvements are costs associated with improvements to interior portions of a nonresidential building that are open to the general public and used in the retail trade or business of selling tangible personal property to the general public.
Thus, it appears that, even though the regulations treat the distributed interest as having been acquired on the date the qualified
trust acquired such interest, there will be no retroactive application that could either cause or undo an ownership shift or change on those prior testing dates.
Instead of reassigning non-highly qualified
paraprofessionals to new positions closer to the June deadline before the new school year, district officials decided to wait midyear to give the educators more time to prepare for and pass the state test.
Four of these exceptions relate to specific services: (1) a qualified
warranty; (2) a qualified
delivery; (3) a qualified
operating manual; and (4) a qualified
* Treatment of qualified
participations and residuals for purposes of determining the depreciation deduction using the income forecast method for films, recordings, books and similar property;
In evaluating Officer Brosseau's shooting of Haugen, the Court--pursuant to the two-step approach it prescribed in Katz--first touched on the issue of whether the force used was constitutional, indicating that it would bypass this and focus solely on the qualified
retirement funds may be available without penalty sooner than HSA funds (age 59 1/2 vs.
Developers can qualify for a new tax credit when they construct, or substantially rehabilitate, qualified
energy-efficient homes and sell them to residential purchasers.
Under HIPAA, qualified
long-term care insurance policies, in exchange for tax advantages, must contain certain consumer protection provisions.
The service provider also must not have other relationships with the qualified
user (e.g., the hospital) that limit the qualified
user's ability to exercise its rights under the contract.
plans are governed by the Employee Retirement Income Security Act (ERISA) and must be offered to all employees.
Specifically, it allows for an 80% interest deduction for a "qualified
tax-exempt obligation" acquired before Aug.