752, on taking into account certain obligations
of a business entity disregarded as separate from its owner under Sec.
Kentucky State Property and Buildings Commission state lease obligations
The note provided a current obligation
to pay, but stated that installments would be forgiven if Karns did not breach the agreement.
Blatt's behalf because he had no obligation
to buy the stock, nor was he a guarantor of the corporation's obligation
to buy the stock.
Massachusetts's general obligation
bonds are rated "A+" by Fitch.
It said that the proffered distinction made no economic sense: if an employer made a contribution of unencumbered, noncash property in a year prior to the year in which its minimum funding obligation
arose, it would not run afoul of the prohibited transaction rules, whereas a violation would occur if the employer made the identical contribution a year later.
Expected post retirement benefit obligation
Thus, if a financial institution has a qualified tax-exempt obligation
that meets these four requirements, the interest expense deduction is subject to a 20% (instead of 100%) disallowance.
Among the obligations
that would be covered by the proposed statement are decommissioning of nuclear facilities; dismantlement and removal of offshore oil and gas production facilities; closure, reclamation and removal of mining facilities; and closure and postclosure of landfills and certain hazardous waste storage facilities.
Bonds Series 1975D dated July 1, 1975; all bonds($7.
A company that issues mandatorily redeemable preferred stock simultaneously incurs a contractual obligation
to redeem the stock for a specified or determinable amount on a specified or determinable date.
The taxpayer should "take into account the expected amount of any contingent payment" in determining whether the obligation
is an applicable obligation
Primus CLO I, which is managed by the company's Primus Asset Management subsidiary, is a $400 million collateralized loan obligation
primarily composed of leveraged loans.
Recording the net OPEB obligation
as a liability of the reporting government as required by GASB No.
When such properties are sold, the buyer may be required to agree not to perform an environmental investigation (before or after the sale) or take any other action that could precipitate enforcement of the seller's cleanup obligation