split

The inability to identify individual split gifts for purposes of electing out of the deemed-GST-exemption allocation was compounded when the deemed-allocation rules were extended to lifetime indirect-skip transfers.

While some academics call a stock split a non-event, Roger Perry, CEO of Rightline.

declared a five-for-four stock split in the fourth quarter last year, the stock dividend increased by just 25%.

Table 6: US algorithmic trading spend, split by product

When 805 is split, it will create the state's 24th area code, although the new 805 code will have a life span of a decade, while the new code to the east may last up to 17 years.

Written comment on the split can be submitted through Friday.

100 to 1,500 shares: Shareholders holding pre-split lots of 100 to 1,500 shares as of May 31, 2006, the record date, would all receive 100 shares after the reverse split.

If a husband transfers property to a trust for the benefit of his wife and children (income and principal to be distributed within the trustee's discretion), he cannot split the gift with his wife because of her interest in the trust.

The reverse stock split was proposed by the Company's Board of Directors in an effort to, among other things, comply with the $1 minimum bid price requirement of, and to remain listed on, the Nasdaq Capital Market.

Once effective, each certificate representing shares of our common stock before the Reverse Split will be deemed, for all corporate purposes, to evidence ownership of the reduced number of shares of common stock resulting from the Reverse Split, (one fourth the number held before the Reverse Split), except that holders of unexchanged shares would not be entitled to receive any dividends or other distributions payable by us after the effective date until they surrender their old stock certificates for exchange.

The Company also announced that its Board of Directors had authorized a one-for-seven reverse split of its common stock, which was approved by the Company's shareholders at the 2006 Annual Meeting of Shareholders on May 19, 2006.

Pink Sheets: CELT), a financial services holding company with headquarters in Salt Lake City, reported that at a Special Meeting of Shareholders held on March 8, 2006, its shareholders approved a proposal to amend the company's Certificate of Incorporation to effect a going private transaction involving a 1-for-50,000 reverse stock split of the outstanding shares of the company's common stock, with shareholders holding less than one full share following the reverse stock split receiving scrip for such fractional share.

If a married couple consents to split its gifts with third parties during a calendar year, all of these gifts are treated as having been made one-half by each spouse.

PTC (Nasdaq: PMTC), the Product Development Company(TM), today announced that it had effected the two-for-five reverse split of its common stock.

OTCBB: OCCM), a supplier of innovative Ethernet- and IP-based loop carrier equipment to telecommunications companies, today announced that its board of directors has approved a 1-for-40 reverse split of its common stock.