The 2003 regulations expanded the applicability of the statutory merger or consolidation
provisions, by expressly permitting a merger of a target into a limited liability company (LLC) that is disregarded as a separate entity from the acquiring corporation for Federal income tax purposes.
Edamerica is the nation's 9th largest student loan provider, offering a full range of Stafford, PLUS, consolidation
and private loans with competitive borrower benefits and repayment incentives.
In a particularly telling example, the Italian case should have been the poster child for the benefits of fiscal consolidation
through eurozone membership.
Server and storage consolidation
projects are undertaken to achieve IT goals such as responsiveness to business changes, optimization and reduction of IT costs, and increased business efficiency.
The result is an initial assessment of the impact of institutions in changing transaction costs, and the potential relationship these changes played in the recently observed defense industry consolidation
Software tools that help automate the consolidation
and standardization process and shorten the time needed to achieve cost reductions, are critical for both outsourcers and enterprises that seek to optimize the IT infrastructure," notes Caldwell.
During a recent Webcast on this topic, Hyperion conducted an informal poll of finance and IT managers and found that more than half of the companies are still using spreadsheets and multiple general ledger systems for consolidation
and reporting, and almost half reported financial closing and reporting cycles of 11 business days or longer.
5 million to $2 million, it's easy to see why many executives are taking a close look at data-mart consolidation
Nucor's acquisitions of Birmingham Steel and Qualitech Steel are recent examples of the further consolidation
among electric arc furnace (EAF) steelmakers that many within the industry see as inevitable.
In a phone interview Wednesday, House said she would continue West's efforts to work with the cities to address their concerns over the consolidation
In many consolidation
projects, the setup is where most of the work takes place.
The next few sections will be an examination of how centralized implementations of union catalogs meet the functional characteristics-the broad areas of consistent searching/indexing, consolidation
of records, and performance/management--described above.
Graham Kennedy, I am pleased to provide comments concerning your study of the merger, regionalization, or consolidation
of the Federal Court of Canada and the Tax Court of Canada.
loans carrying a fixed rate that cannot exceed 8.
NASDAQ: AEZS) (TSX: AEZ) (the "Company") today announced that the holders of its issued and outstanding common shares ("Common Shares") approved a share consolidation
") and that the Company has determined that the Consolidation
ratio will be 100-for-1.