It was a hard trial of the courage and means of an individual to have to fit out another costly expedition, where so much had already been expended, so much uncertainty prevailed, and where the risk of loss
was so greatly enhanced, that no insurance could be effected.
This was the case even under those contracts that limited the risk of loss
on sale to the lesser of $5,000 or 5 percent of appraised value without taxpayer's prior approval.
In particular, the proposed regulations provide guidance as to when and to what extent a partner is treated as bearing the economic risk of loss
for a partnership liability when multiple partners bear the economic risk of loss
for the same partnership liability (overlapping economic risk of loss
Predictive modeling may show that the risk of loss
outside the city of Dallas is considerably different from the risk of loss
inside the city.
In making this determination, fiduciaries are required to take into consideration, among other things, the risk of loss
and the opportunity for gain associated with the investment.
Thus, while a taxpayer cannot simply sell the stock and buy it back that same day, the risk of loss
can be limited to a 30-day period.
The purpose of sections 23A and 23B and Regulation W is to limit a bank's risk of loss
in transactions with affiliates and limit a bank's ability to transfer to its affiliates the benefits arising from its access to the federal safety net.
For the sale to be valid, the controlling shareholder must have taken an equity interest in the property and assumed the risk of loss
. An equity interest exists if the funds for the purchase of the property came from the shareholder or if he or she borrowed money to make the purchase.
But in a time of increasing complexity of financial instruments and deteriorating profit margins, companies cannot afford to overlook opportunities for enhancing investment yield and minimizing risk of loss
through well-informed, effective investment of excess cash.
A health FSA will not qualify for tax-favored treatment under sections 105 and 106 of the Code if the effect of the reimbursement arrangement eliminates all, or substantially all, risk of loss
to the employer maintaining the plan or other insurer.