whose operations are substantially investing in real estate properties for total return, including intent to realize capital appreciation needs, will need to be examined to determine whether the entity
falls under the scope of this proposed ASU.
The ED defines a reporting entity
and states the related principles on which the Boards intend to rely in the future.
Management's determination of the taxable status of an entity
, including its status as a pass-through entity
or the decision not to file in a particular state jurisdiction, is a tax position subject to the standards required for accounting for uncertainty in income taxes.
As with eligible domestic entities, a classification election for an eligible foreign entity
is made by filing Form 8832, Entity
There are two principal ways to make sure both the transferor and the entity
are properly insured for their respective interests.
Alliances frequently add disclaimers to their marketing materials explaining the legal separateness and independence of member firms from the umbrella entity
and each other.
Adding to the complexity is variation in how vesting is treated when an employee switches from one governmental entity
One of the consequences of the shifting investment landscape has been the rapid growth of a new kind of business--professional entity
-management firms that help companies and individuals identify the most suitable jurisdictions and ownership structures for their investments and then handle the paperwork, fees and other details of forming and maintaining such entity
One attraction to such an initiative is that it can be a win-win-win situation among the government, the inventor, and the commercial entity
classification regulations and rules so that the rules can be applied with greater certainty, and (iii) reducing administrative burdens imposed on taxpayers and the IRS.
HIPAA requires organizations and individuals to protect a subset of individually identifiable health information, known as protected health information, or PHI, that is held or maintained by covered entities or their business associates acting for the covered entity
After a lawsuit, the Title II entity
must notify potential users of the facility of the ADA's requirements.
Covered entities are health plans (such as HMOs and Medicare Part A and B), health care clearinghouses (entities that process health information), and health care providers (any person or entity
who furnishes, bills or is paid for health care).
Specifically, these synthetic entities process cues and interpret situations in a manner consistent with decision-making processes, presenting a computer-based entity
human-like at the level of its most basis cognitive operations.
He said the law allows paying for a criminal defense only if the directors ``determine that such defense would be 'in the best interests of the public entity
' and that the employee acted in good faith and in the 'apparent interests of the public entity