It is essential, however, that the substantial equivalency
problem be resolved quickly and that the profession actively develop an appropriate solution.
Implementing substantial equivalency
can be tricky, however.
The toxic equivalency
is a weighting factor derived by multiplying the concentration of each of approximately 30 individual dioxin-like chemicals by their respective toxic equivalency
factor and then summing these values.
As Henry King, executive director of the BAA, has pointed out, "[Tax] Equivalency
is very much a priority on the agenda of the distillers, and has been for 28 years.
The Supreme Court applied the dividend equivalency
rules for redemptions to determine whether the cash payment had the effect of a dividend distribution.
Some 584 elementary and secondary students and out-of-school youths graduated recently, the Alternative Learning System (ALS) accreditation and equivalency
test at the University of Eastern Philippines Gymnatorium.
Because of changes coming to the GED in 2014, the Texas Education Agency is putting out feelers to figure out how much a new state-based high school equivalency
exam would cost.
The new edition contains revisions relating to peer review, substantial equivalency
and confidentiality of board records, among other things (www.
The report provides a summary of good practices in equivalency
programming in several countries including India, Indonesia, Philippines and Thailand and addresses issues of EP planning and implementation.
The AICPA and the American Society of Appraisers (ASA) have agreed on an educational equivalency
program for business valuation professionals.
The AICPA and the American Society of Appraisers (ASA) established an educational equivalency
program for those of their members certified to perform business valuations.
The Institute for Brewing Studies (IBS) has entered the legislative arena, circulating a "Brewers Alert" on the equivalency
tax to every licensed brewery in the United States.
110 Appraisal Principles -- 39 hours with exam; required for SRA and MAI; R1 New York State Equivalency
120 Appraisal Procedures -- 39 hours; required for SRA and MAI, R2 New York State Equivalency
210 Residential Case Study -- 39 hours; required for SRA, not MAI; R3 New York State Equivalency
310 Basic Income Capitalization -- 39 hours; not required for SRA, required for MAI; G1 New York State Equivalency
320 General Applications -- 39 hours; not required for SRA, required for MAI; G2 New York State Equivalency
410 Standards of Professional Practice-Part A (USPAP) -- 16 hours; required for SRA and MAI; E/S New York State Equivalency
The question arises as to what amount should be includible in the shareholder's gross income-the total dollar amount of claims paid during the year or some other factor or equivalency
(such as a COBRA amount).