The newest additions to the Entity
List include four entities in China, which are associated with nuclear power, and four entities from the United Arab Emirates, which are related to the metal alloys trade.
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.
Observation: A joint venture or other contractual arrangement may create a separate entity
for federal tax purposes if the participants carry on a trade, business, financial operation, or venture and divide the profits therefrom.
For any financial report to be meaningful, the entity
whose economic activities are being reported must be clearly identified.
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.
There are two principal ways to make sure both the transferor and the entity
are properly insured for their respective interests.
A related theory is that the member firm (or umbrella entity
) may be essentially the alter ego of another member firm.
Others have the Cadillac of plans, offering retirees and other beneficiaries medical insurance for life--at the same level of benefits that current employees receive--with the entire cost paid by the governmental entity
Each of these jurisdictions has different laws and regulations and offers different ownership or entity
advantages, and sometimes disadvantages.
Contrast this effect to that of a commercial entity
running under a classic corporate turnaround scenario.
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.
States and DOL primarily focused their prevention efforts on improving public awareness, including the need for consumers, employers, and insurance agents to verify an entity
's legitimacy with insurance departments.
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).