Sentences with phrase «conversion rule states»

Not exact matches

This discussion also does not consider any specific facts or circumstances that may be relevant to holders subject to special rules under the U.S. federal income tax laws, including, without limitation, certain former citizens or long - term residents of the United States, partnerships or other pass - through entities, real estate investment trusts, regulated investment companies, «controlled foreign corporations,» «passive foreign investment companies,» corporations that accumulate earnings to avoid U.S. federal income tax, banks, financial institutions, investment funds, insurance companies, brokers, dealers or traders in securities, commodities or currencies, tax - exempt organizations, tax - qualified retirement plans, persons subject to the alternative minimum tax, persons that own, or have owned, actually or constructively, more than 5 % of our common stock and persons holding our common stock as part of a hedging or conversion transaction or straddle, or a constructive sale, or other risk reduction strategy.

«The first ruling of the court ignored the fatal consequences a conversion to Christianity in Iran might have,» stated Robert Clarke, director of European advocacy for ADF International.

Under the ruling, sought by the state, the city and the Chicago Park District after a weekend compromise, the city will operate Meigs for five years and then turn over the site to the Park District for conversion into a nature park.

First, when doing a Traditional IRA to Roth IRA conversion, there is what's known as the 5 - Year Rule which states that those conversion amounts can not be withdrawn from the Roth IRA tax - and penalty - free for five years.

The first 5 - year rule states that earnings on Roth contributions will be tax - free and the second rule applies to conversion principal being penalty - free.

Unlike in the proposed rule, states no longer have the option to do their own rate - to - mass target conversion.

Some particular questions remain unanswered though, such as e.g. what happens in a case where the national law only states that domestic conversions of companies are possible but does not contain any procedural rules regarding the conversion of companies.

As regards the conversion procedure to be followed the Court states that in the absence of specific rules in secondary EU law the applicable law is to be found in the national law of the Member State of origin of the company seeking to convert and in the national law of the host Member State, i.e. the law of the state which will apply after the conversion of the comState of origin of the company seeking to convert and in the national law of the host Member State, i.e. the law of the state which will apply after the conversion of the comState, i.e. the law of the state which will apply after the conversion of the comstate which will apply after the conversion of the company.

On a final note, the court ruled that the plaintiff's state law claims for, inter alia, breach of contract, unjust enrichment, and conversion also failed because those claims depended on an initial finding that the tip money used for other purposes was the property of the employees under the FLSA.

Like other appellate rules, federal and state, those in Texas had already been adjusted to the modern era by the conversion of document length limits from pages to maximum word counts.