A cumulative-effect adjustment would be made directly to retained earnings as of the beginning of the period of adoption for the recognition of the income tax consequences of intra-entity asset transfers
occurring before the effective date.
Nigel Kinnaird DTNI Chair said: The DTNI pilot Community Asset Transfer
demonstration programme is now underway and we are confident that this policy will have a transformative impact on the work of the community and voluntary sector in Northern Ireland as it explores new opportunities to develop their asset base and move forward into enterprise focussed activity.
136 requires the RO to record the asset transfer
in this case only if the assets are financial (e.
Consummation of the Asset Transfer
and the Reincorporation is subject to certain conditions including approval of the stockholders of Reading and certain other standard and customary conditions.
An intended asset transfer
of $20 million can readily become $12 million or $26 million, depending on the actuarial assumptions.
As a result, the management believes that the terms of the Asset Transfer
Agreement are fair and reasonable and in the interests of the Company and its shareholders.
000 new homes to be built by 2029 to the south of Coulby Newham, surely it would be wise if some green space could be retained for the local residents and the countryside centre to be a community asset transfer
now, as it will be used as a community hub for the south of Coulby Newham.
After the Asset Transfer
, the system LSIs and others produced at the Tsuruoka Factory will be produced there for Renesas Electronics by SCK on a contract basis for a certain period of time as agreed by Renesas Electronics and Sony.
Community asset transfer
is still an option - but I would like to remind the writer of the letter that this is only allowed to happen when an organisation fully satisfies the council that the asset will be used in future for the good of citizens.
When an asset transfer
occurs and the recipient organization and specified beneficiary organization are financially interrelated, the resource provider debits an expense and credits an asset or payable.
The process of closing the asset transfer
loophole began on May 6, when the House Committee on Energy and Commerce voted by a 2-1 margin to include restrictions on asset transfer
as part of the 1994 Medicaid budget.
with respect to an asset transfer
and assumption reinsurance transaction.
367(a)-3(d)(1)(v), a transfer of assets to a foreign corporation pursuant to section 368(a)(l)(C), followed by a drop-down of assets to a subsidiary of the transferee -- which had previously been treated as an asset transfer
under section 367(b) -- is now treated as an indirect stock transfer under section 367(a).
At least 60 days before any asset transfer
, notice must be given to the Secretary of Labor, the Secretary of the Treasury, the plan administrator, employee representatives, and plan participants and beneficiaries.
COUNCILLORS have ruled it would be unfair to commit council cash to pay for utility costs of a library subject to a community asset transfer