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5 Jul 2012, 11:38 am
For the sale of an active interest in a partnership or S-corporation, gain is included as investment income only to the extent net gain that would be recognized if all of the partnership/S-corporation interests were at fair market value. [read post]
1 Jul 2012, 12:00 pm
This went into effect in 2010. 20. [read post]
26 Jun 2012, 6:47 pm
The protracted wrangling over a seat at the table does not augur well for meaningful progress. [read post]
25 Jun 2012, 11:27 am
Does Your Company Need to Comply with Rule 10C-1? [read post]
25 Jun 2012, 11:26 am
Section 10C essentially provides that limited partnerships, companies in bankruptcy proceedings, registered open-end management investment companies registered under the Investment Company Act of 1940, and foreign private issuers that provide annual disclosures to shareholders of the reasons why the foreign private issuer does not have an independent compensation committee will not be subject to the Exchanges' listing requirements regarding compensation committee member… [read post]
21 Jun 2012, 8:23 pm
The committee report does not appear to be available yet. [read post]
20 Jun 2012, 11:40 pm
” The execution of the rules of origin is detailed in the “Customs Provisions of the People’s Republic of China on Executing the Rules of Origin for Trade in Goods under the Mainland/Hong Kong Closer Economic Partnership Arrangement (haiguanshuling No.106, hereinafter refers as ‘Provisions’),” which was promulgated in December 2003 and came in effect from January 1, 2004. [read post]
20 Jun 2012, 11:37 pm
” The execution of the rules of origin is detailed in the “Customs Provisions of the People’s Republic of China on Executing the Rules of Origin for Trade in Goods under the Mainland/Hong Kong Closer Economic Partnership Arrangement (haiguanshuling No.106, hereinafter refers as ‘Provisions’),” which was promulgated in December 2003 and came in effect from January 1, 2004. [read post]
20 Jun 2012, 1:42 pm
For a comparison between Form 8938 and the FBAR, click here. 1. [read post]
15 Jun 2012, 10:44 am
Operational agreements are different from investment contracts, such as stock purchase agreements or loans to a corporation, partnership (limited partnership or general partnership) or limited liability company (LLC). [read post]
14 Jun 2012, 6:10 am
A farm lease does not need to be overly complicated but should address the following issues: (1) description of the farm/property (including/excluding buildings and structures), (2) term of the lease (e.g., 5 years, 20 years), (3) purpose of the lease (e.g., crop production), (4) payment terms (including property taxes and utilities), (5) insurance, (6) duties and prohibitions of each party, (7) decision-making, (8) repairs and maintenance of the property, (9)… [read post]
13 Jun 2012, 12:00 am
Up to 55 FSW posts will be deleted from 1 April 2012, as part of a savings package of £2.5 million, which is the minimum amount we must save if we are to balance our budget next year (2012/13). [read post]
7 Jun 2012, 12:32 pm
The question is that he has been operating as a sole proprietor for 20+ years. [read post]
30 May 2012, 5:00 am
Such a provision does not make any sense if the principals do not have any fund ownership. [read post]
24 May 2012, 8:21 pm
Montanaro was a suit for an accounting, dissolution of a family-owned partnership, fraud, and breach of fiduciary duties. [read post]
24 May 2012, 8:21 pm
Montanaro was a suit for an accounting, dissolution of a family-owned partnership, fraud, and breach of fiduciary duties. [read post]
23 May 2012, 7:58 pm
This relationship is like one of a general partner to a limited partnership. [read post]
23 May 2012, 5:52 am
bit.ly/LkOacg (David Picker) Judge Peck Denies Plaintiffs’ Amicus Brief on Recusal – bit.ly/Jxc4BH (Sean Doherty) Morgan Lewis Releases Unredacted Hot Info on Goldman Sachs - bit.ly/KfKB6Z (Sharon Nelson) New York Court Dismisses $20 Million Case as Spoliation Sanction - bit.ly/KXSLRM (Paul Asendis) Obama Intervenes to Toughen Government eDiscovery Rules – bit.ly/JyjYej (New Legal Review) Pa. [read post]
21 May 2012, 8:14 pm
Code § 20-488, neither was its attorney of record at the time, Wolpoff and Abramson. [read post]
21 May 2012, 8:14 pm
Code § 20-488, neither was its attorney of record at the time, Wolpoff and Abramson. [read post]