197 intangible from a terminating
partnership to a new one results in the latter "stepping into the shoes" of the terminating
partnership and continuing to amortize the property as if no transfer had occurred.
Article 184(3) goes a step further and mandates the issuance of a notice by the terminating
party to the non-terminating party of the default and termination.
the poor performers requires each firm to create its own customer selection and retention process, highly successful firms minimize the probability of admitting poor performers.
A new permit can be granted when both worker and employer mutually consent to terminating
the contract during the term provided that the worker has completed at least six months employment or if workers qualify for a skill set series classified by the ministry.
For three years, the S corporation had AEP and received more then 25% of its gross receipts from PII, thus terminating
its S election.
The employee uses the bridge loan to pay back the outstanding balance to the terminating
plan and, upon entry into the new employer's plan, the employee takes a loan from the plan to pay back the bridge loan.
The Basic Concept: Terminating
the Lease For a Tenant Default
* Accounting, legal, clerical and similar costs incurred in preparing and negotiating settlement proposals and in terminating
and settling subcontracts.
26.2632-1(b)(3)(iii)(A) allows a taxpayer to prevent the automatic allocation of GST exemption to future transfers to the trust, by either terminating
the GST trust election or by making an election out as set forth in the regulations.
In theory, he adds, "In the absence of a non-disturbance to the ground lessee, the holder of the fee mortgage can cut off the ground lease, thereby terminating
the leasehold mortgagee's security and the space tenant's lease.
In a letter ruling, (44) several S shareholders that were QSSTs did not distribute their income currently, thus making them ineligible shareholders and terminating
the S election.
In a decision which appears to be unusually generous to the broker, the highest Court in New York refused to dismiss a broker's claim that defendants acted in bad faith by prematurely terminating
a syndication plan and refusing to recognize the participants to the plan secured by the broker.
The corporation is recapitalized to create a class of voting preferred stock and a class of nonvoting common stock (thus terminating
The parent distributed its stock in the QSub to its shareholders, thus terminating
the QSub election.
The first type of agreement, the "Incentive Shareholder Agreement," tailored for younger firm members, required each contracting shareholder to sell his or her shares on death, disability, retirement or termination of employment (terminating
event) at a price determined through complex formulas engineered to reward long-term employment.