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That is, the FASB now allows companies to ignore the fact that their purchase and sales agreements satisfy the definition of a derivative as long as (a) it is probable that the company will, in fact, take part in a physical transfer of the underlying property; (b) the amounts specified in the contract reflect quantities that are
For example, a marketer may offer a new product or feature an "item of the week." Here, consumers are satisfied with their current brands but are willing to try something new or different for the fun of it, the thrill of it, or just to satisfy their curiosity.
To date, there has been no mandatory requirement prescribed by Congress or Treasury as to the minimum amount of issuing corporation stock that must be received by the target shareholders to satisfy the COI requirement.
Under the proposed Interpretation, an enterprise must satisfy a stringent evidentiary burden in order to establish a probable level of confidence in the validity of its tax position.
Once satisfied there are sufficient procedures in place to ensure the security of information transmitted electronically to a third-party provider, members also should satisfy themselves that controls are in place to ensure the information remains confidential.
Two weeks after the closing, Negrin commenced a class action against the bank, claiming that Norwest improperly imposed thousands of dollars of similar fees on its mortgagors when they sought to satisfy their loans with the bank.
65% of the respondents indicated that they were taking the interactive teleclass to satisfy a degree or certification requirement.
Moreover, it is changing from a relatively sheltered, noncompetitive, high-growth industry to a low-growth, competitive one.1 The complex problems resulting from these changes are compounded by the shift to capitated systems and prospective pricing systems for Medicare, Medicaid, and other third-party payers.1 These changes pose numerous problems for physician executives who are attempting to satisfy health care cost containment and profit generation issues while preserving the integrity of the physician-patient relationship.
According to the Tax Court, the attempted easement did not satisfy Sec.
In assisting the taxpayer in tax planning in which any associated underpayment would be substantial, the member should inform the taxpayer of the penalty risks associated with the tax return position recommended with respect to any plan under consideration that satisfies the realistic possibility of success standard, but does not possess sufficient authority to satisfy the substantial authority standard.
2002-62 also clarifies how an individual can satisfy this third safe harbor that tracks the Sec.
Even if the rate of matching contributions does not satisfy the specified percentage requirements, this safe harbor will nevertheless be satisfied if (i) the matching contribution rate does not increase as the elective deferral rate increases and (ii) the aggregate amount of matching contributions equals at least the aggregate amount of matching contributions that would have been made if the matching contribution safe harbor percentage requirements were satisfied.