Sentences with phrase «discussions of special circumstances»

The retirement section of Wells Fargo Online ® offers an informational page linking to tax - related retirement articles, from basic questions to discussions of special circumstances.

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.

In addition, this discussion does not address the impact of the Medicare contribution tax on net investment income or tax considerations applicable to an investor's particular circumstances or to investors that may be subject to special tax rules, including, without limitation:

There is, however, a narrow «special circumstances» exception to employees» rights that employers in the hospitality industry may seek to utilize to prohibit certain discussions in front of customers.

Instruction should include face - to - face discussions by course participants and faculty; i.e., on - line instruction may be a component of instruction in responsible conduct of research but is not sufficient to meet the NIH requirement for such instruction, except in special or unusual circumstances.

There are other types of insulins but as these are rarely used in dogs, probably will not come up except for special circumstances so they are omitted from this discussion.