Here's what the U.S. Department of Labor wrote about snow days in a pair
of opinion letters.
A previous version of this story misstated the author
of the opinion letter.
Dec. 17, 2015 3:41 p.m.: Press secretary Alexander Marion sends a draft
of the opinion letter to Miner.
If you're back at the office trying to recall what it was like to spend the morning reading a novel instead
of an opinion letter, here are a few ways to ease your transition back into work mode.
Not exact matches
It seems beyond odd that having some random
letter inserted between your first and last names would impact others»
opinions of your intellectual capabilities, but that's what a study by two European psychologists found.
All
of these hire people to call all constituents or advocates and then transfer their
opinions into written
letters.
An FAQ section for the open
letter notes that it «reflects the personal views and
opinions of the signatories only and is not affiliated with The Wharton School.
According to a legal
opinion letter released in the New York litigation, Wisconsin follows a «predominance test» in which the relative levels
of skill and chance are measured to determine if the contest is permissible.
According to a legal
opinion letter released in the New York litigation, Pennsylvania follows a «predominance test» in which the relative levels
of skill and chance are measured to determine if the contest is permissible.
According to a legal
opinion letter released in the New York litigation, Ohio follows a «predominance test» in which the relative levels
of skill and chance are measured to determine if the contest is permissible.
According to a legal
opinion letter released in the New York litigation, Nebraska follows a «predominance test» in which the relative levels
of skill and chance are measured to determine if the contest is permissible.
According to a legal
opinion letter released in the New York litigation, Wyoming follows a «predominance test» in which the relative levels
of skill and chance are measured to determine if the contest is permissible.
«This is a lesser standard than the predominance test and effectively makes it more difficult to offer skill - based gaming,» wrote the author
of a different 2013 legal
opinion letter.
«It is the
opinion of this office that daily fantasy sports may currently operate legally,» Rhode Island Attorney General Peter F. Kilmartin wrote in a Feb. 4
letter to Gov. Gina Raimondo.
According to a legal
opinion letter released in the New York litigation, North Carolina follows a «predominance test» in which the relative levels
of skill and chance are measured to determine if the contest is permissible.
According to a legal
opinion letter released in the New York litigation, Kentucky follows a «predominance test» in which the relative levels
of skill and chance are measured to determine if the contest is permissible.
Opinions expressed in FRBSF Economic
Letter do not necessarily reflect the views
of the management
of the Federal Reserve Bank
of San Francisco or
of the Board
of Governors
of the Federal Reserve System.
The Copy Critique service is ideal for clients who want a «second
opinion» on a piece
of copy, or who need new ideas to inject life into an existing sales
letter or landing page that's no longer working.
As discussed above, notwithstanding receipt by HP Co.
of a private
letter ruling from the IRS and / or
opinions of counsel and other external tax advisors, the IRS could assert that the distribution does not qualify for tax - free treatment for U.S. federal income tax purposes.
It is a condition to the distribution that HP Co. receive (i) a private
letter ruling from the IRS and / or one or more
opinions from its external tax advisors, in each case, satisfactory to HP Co.'s board
of directors, regarding certain U.S. federal income tax matters relating to the separation and related transactions, and (ii) an
opinion of each
of Wachtell, Lipton, Rosen & Katz and Skadden, Arps, Slate, Meagher & Flom LLP, satisfactory to HP Co.'s board
of directors, regarding the qualification
of the distribution, together with certain related transactions,
If any
of these facts, assumptions, representations, statements or undertakings is, or becomes, inaccurate or incomplete, or if HP Co. or Hewlett Packard Enterprise breach any
of their respective covenants relating to the separation, the IRS private
letter ruling and / or any tax
opinion may be invalid.
The separation is subject to certain conditions, including, among others, obtaining final approval from HP Co.'s board
of directors, receipt
of a private
letter ruling from the IRS and one or more
opinions with respect to certain U.S. federal income tax matters relating to the separation and the SEC declaring the effectiveness
of the registration statement
of which this information statement forms a part.
Accordingly, notwithstanding receipt by HP Co.
of the IRS private
letter ruling and the tax
opinions referred to above, the IRS could assert that the distribution and / or certain related transactions do not qualify for tax - free treatment for U.S. federal income tax purposes.
Accordingly, notwithstanding receipt by HP Co.
of the IRS private
letter ruling and the tax
opinions referred to above, there can be no assurance that the IRS will not assert that the distribution and / or certain related transactions do not qualify for tax - free treatment for U.S. federal income tax purposes or that a court would not sustain such a challenge.
It is a condition to the distribution that HP Co. receive (i) a private
letter ruling from the IRS and / or one or more
opinions from its external tax advisors, in each case, satisfactory to HP Co.'s board
of directors, regarding certain U.S. federal income tax matters relating to the separation and related transactions, and (ii) an
opinion of each
of Wachtell, Lipton, Rosen & Katz and Skadden, Arps, Slate, Meagher & Flom LLP, satisfactory to HP Co.'s board
of directors, regarding the qualification
of the distribution, together with certain related transactions, as a transaction that is generally tax - free, for U.S. federal income tax purposes, under Sections 355 and 368 (a)(1)(D)
of the Code.
Accordingly, notwithstanding receipt
of the IRS private
letter ruling and / or
opinions of counsel or other external tax advisors, the IRS could determine that the distribution and certain related transactions should be treated as taxable transactions for U.S. federal income tax purposes if it determines that any
of the facts, assumptions, representations, statements or undertakings that were included in the request for the IRS private
letter ruling or on which any
opinion was based are false or have been violated.
The separation is subject to certain conditions, including, among others, obtaining final approval from Parent's board
of directors, receipt
of a private
letter ruling from the IRS and one or more
opinions with respect to certain U.S. federal income tax matters relating to the separation and the SEC declaring the effectiveness
of the registration statement
of which this information statement forms a part.
If any
of these facts, assumptions, representations, statements or undertakings is, or becomes, inaccurate or incomplete, or if HP Co. or Hewlett Packard Enterprise breach any
of their respective covenants contained in any
of the separation - related agreements or in the documents relating to the IRS private
letter ruling and / or any tax
opinion, the IRS private
letter ruling and / or any tax
opinion may be invalid.
Any
opinions of outside counsel or other external tax advisors and any IRS private
letter ruling will be based, among other things, on various facts and assumptions, as well as certain representations, statements and undertakings
of HP Co. and Hewlett Packard Enterprise (including those relating to the past and future conduct
of HP Co. and Hewlett Packard Enterprise).
Any
opinions of outside counsel or any other external tax advisor and any IRS private
letter ruling will be based, among other things, on various facts and assumptions, as well as certain representations, statements and undertakings
of HP Co. and Hewlett Packard Enterprise (including those relating to the past and future conduct
of HP Co. and Hewlett Packard Enterprise).
March «
Letter about the coalition about the law CLOUD», writing that the draft law, in their
opinion, undermines privacy and other human rights and important democratic guarantees, to bypass Congress and existing procedures for the storage
of information in the hands
of the Executive power.
«In my
opinion, Warren Buffett's group
of annual
letters is the best teaching anyone could find in the history
of business.»
In this year's
letter to shareholders, Buffett writes that, «Charlie [Munger] and I view the marketable common stocks that Berkshire owns as interests in businesses, not as ticker symbols to be bought or sold based on their «chart» patterns, the «target» prices
of analysts or the
opinions of media pundits.
Marriott International has received a private
letter ruling from the Internal Revenue Service and an
opinion of tax counsel confirming that the distribution
of shares
of Marriott Vacations Worldwide common stock will qualify as a tax - free distribution to Marriott International shareholders.
Here's a
letter to the board
of Biglari Holdings re: executive compensation [Noise Free Investing] & then more thoughts on Biglari's compensation agreement [My Investing Notebook] Where things stand in the market [Bespoke Investment Group] A list
of stocks Nasdaq is canceling trades in from yesterday's madness [Business Insider] The best interest rate chart in the world [Trader's Narrative] A great macro overview from Barry Ritholtz [The Big Picture] A look at John Paulson's possible ownership
of Bear Stearns CDOs [Zero Hedge] John Mauldin on the future
of public debt [Advisor Perspectives] Top buys & sells from Morningstar's ultimate stock pickers [Morningstar] The truth about «Sell in May & Go Away» [WSJ] An interview with hedge fund manager Hugh Hendry [Investment Week] Bill Ackman: Let's have a public registry for stock
opinion [Barron's] Hedge fund Harbinger hires ex-Orange chief for wireless plan [Dealbook] & Deutsche Telekom has been in talks with Harbinger [FT] Hedge funds begin to restructure fee system [FT]
When I wrote that I had decided to become a philosopher, he wrote a
letter giving his
opinion of philosophy, stressing the fact that in that subject there is «not one certainty.»
The Bible is, in reality, a complex collection
of historical documents, written over the course
of at least 1,500 years, which represents various literary genres (everything from history to parables, poetry to pastoral
letters and legal code to visions
of the future), worldviews, languages, cultures, agendas and
opinions.
Putting any personal statement in the
letters over the words
of Jesus to underline a personal
opinion about truth is the wrong chronology.
All our difference
of opinion concerns vague givens» (
Letter of July 19, 1935).
I do not hope to dissuade you
of this
opinion in this
letter.
If we ONLY let the Bible define God, which Paul says, «the
letter kills, but the Spirit gives Life», we are stranded in a field
of opinion.
Some papers publish a wide range
of ideas and
opinions, but most larger papers and publications are looking for relevant
letters, offering feedback or criticism and / or praise for recent articles and events.
But if the purpose was to provide a panorama
of opinions about the pastoral
letter, these parochialisms may have contributed to the book's failure to present any substantive debate.
The Edsalls did not keep the
letter, but told mem4 that Whitehead said in it that he did not feel entirely sure
of his own
opinions and would not wish to make any statement in connection with belief.
In my
opinion, it is a rich tapestry
of egoless narratives, poems and
letters.
Goodspeed holds the
opinion that the
letters were carefully kept by the churches to which they were addressed, perhaps read and reread from time to time, but that there was no attempt made at collecting them until after the appearance
of Luke's early history
of the church, the Acts
of the Apostles, and that it was this which gave the impulse to a revival
of interest in Paul, and led to a search for and collection
of his extant writings.
Decisions had to be made from time to time as to where or when services
of the church would be held; the church needed to be told
of the impending visit
of an apostle, or
of some prophet or teacher from abroad; a question has been raised as to the good faith
of one
of these visitors, and there must be some discussion
of the point and a decision on it; a fellow Christian from another church is on a journey and needs hospitality; a member
of the local congregation planning to visit a church abroad needs a
letter of introduction to that church, which someone must be authorized to provide; a serious dispute about property rights or some other legal matter has arisen between two
of the brothers and the church must name someone to help them settle the issue or must in some other way deal with it; a new local magistrate has begun to prosecute Christians for violating the law against unlicensed assembly, and consideration must be given to ways and means
of meeting this crisis; charges have been brought against one
of the members by another member, and these must be investigated and perhaps some disciplinary action taken; one
of the members has died, and the church is called on for some special action in behalf
of his family in the emergency; differences
of opinion exist in the church on certain questions
of morals or belief (such as marriage and divorce, or the resurrection), differences which local prophets and teachers are apparently unable to compose, and a
letter must be written to the apostle — who will write this
letter and what exactly will it say?
Ambrose states his conviction as to the prophetic function
of the bishop very well in a
letter to Theodosius: «There is nothing in a priest so full
of peril as regards God, or so base in the
opinion of men, as not freely to declare what he thinks.»
When typing up some Nets
opinions on the worst mobile site in the history
of the internet, inserting a capital
letter mid word can cost you a full 7 - 8 minutes.
In a
letter to AIMS Ireland, Ms Laffoy clarified that in the
opinion of the legal expert, Emily Egan SC, the 8th amendment can not serve as a legal justification for carrying out a procedure or treatment without consent, if the life
of the foetus is not in danger.