a) to offer a detailed analysis of reciprocal constructions in German and Japanese against the background of a preliminary typology of such constructions developed in analogy to the one proposed by L.
Even in reference grammars of major languages, reciprocal constructions are not given much space or attention.
The core area of reciprocal constructions is easy to identify in terms of prototypical examples, but there are problems at the periphery, and the task of providing explicit criteria for their identification across languages and their delimitation from other constructions is certainly not a trivial one.
ii) RECIPROCAL constructions are grammatical means for the expression of symmetrical relations for any n-ary predicate and for at least one set of arguments A, with [absolute value of A] [greater than or equal to] 2; (5) it is a typical feature of such constructions that one of the arguments denotes a set A as specified above and that the basic argument structure of the relevant predicate is reduced or changed in such a way that not all argument positions are filled by referential expressions.
Perfect symmetry is only expressed by reciprocal constructions and this symmetry is often iconically signalled by the fact that the relevant semantic arguments are encoded by the same grammatical relation (cf.
Reciprocals can be particularly attractive to tax-exempt insureds.
Vermont has prospered over the last 10 years by targeting groups of insureds eager to share risk and purchase related services in an innovative environment; by allowing reciprocals, the state proves that it remains serious about alternative risk financing.
This is particularly true of reciprocals, which normally involve more work by legal counsel in the construction of subscriber agreements, governing rules and related documents.
A reciprocal is essentially a self insurance mechanism providing access to insurance or reinsurance coverage for a closely organized group of insureds.
If the reciprocal is also created as a Risk Retention Act company (under the Federal Risk Retention Act of 1986), insureds may be able to eliminate issuing carrier charges and associated frictional costs that can make group captive programs unreasonably expensive.
Code Section 832(f) has a special provision unique to reciprocal insurance companies, which allows the reciprocal to deduct annual net income that the reciprocal allocates to a "subscriber savings account" established for each subscriber.
In sum, a reciprocal RRG with tax-exempt subscribers can operate without any federal income tax payable by the RRG or its subscribers.
Most important is that the reciprocal qualify as an "insurance company" for federal income tax purposes.
The result is that the reciprocal cannot zero out its taxable income, and it will have a federal income tax liability.
The reciprocal may obtain regulatory approval to discount loss reserves for book purposes at the same or comparable rate as the mandatory discount rate for federal tax purposes.