Sentences with phrase «treated as the transfer»

An IRA division needs to be treated as a transfer «incident to divorce» and should be completed within one year of the divorce settlement.

Under the economic benefit regime, the owner of the life insurance contract is treated as transferring economic benefits to the non-owner.

An accepted applicant who has previously earned a baccalaureate degree in a discipline other than art will be treated as a transfer student for purposes of evaluating completion of degree requirements and length of time allotted at The Cooper Union to complete the B.F.A.

The Revenue's Special Commissioner later determined that the purchase of the three annuities and the vesting of them in the first to third appellants fell to be treated as a transfer for value for inheritance tax purposes, on the basis, inter alia, that they were associated operations within the meaning of s 263 of the ITA 1984.

Credit will be treated as transfer credit and will count toward graduation.

Not exact matches

Net tax rates (treating transfers as negative taxes) are -47.7 percent for the lowest income group and 34 percent for the highest income group.

As pet owners continue to treat their companion animals as family members, they transfer their own personal «food philosophy» to the pet food aislAs pet owners continue to treat their companion animals as family members, they transfer their own personal «food philosophy» to the pet food aislas family members, they transfer their own personal «food philosophy» to the pet food aisle.

That is why some fans have accused our manager in the past of treating the Arsenal transfer kitty as if it was his own money.

Since it seems to be the way of the world to treat the transfer market as its own competition — with winners and losers, pace - setters and stragglers — then these moves, the paradigm - shattering, record - breaking, impossible - made - possible ones, are the finishers.

The January transfer window is open but it looks as if Arsenal will be treating it with the usual disdain.

But one thing i am sure, the biggest destroyer of this clubs are those who are protesting after the transfer window is closed and given the season has already begun we have to treat Giroud like our Messi and ramsey as our iniesta and get behind the team.

Arsene Wenger is not like your average football manager as he tends to treat the Arsenal transfer kitty as if it was coming out of his own pocket.

in the case of our club the powers that be sees us as a necessary evil... believe me if they could figure out a way to take our money without ever having to deal with us they would... instead they simply gauge our concerns then manufacture an aggressive PR campaign addressing said concerns so as to sell season tickets and the like... so whether it's about Sanchez staying, transfer budgets, lengthy player injuries, club expectations etc... this team has treated us like a petulant teenager that should be seen and not heard, which is a completely disrespectful way to treat incredibly loyal fans who pay some of the highest ticket prices in the world... this is why this team doesn't get the benefit of the doubt, this is why they don't get a pass when they screw up and this is why they don't deserve our respect when it comes time to show them the door... that time is NOW

At least we now know that the deluded one has had # 250 million available, for the past 4 season's to spend on transfers... (Thanks to Gazidis latest comments) Add them facts to Wenger's denial of not having that kind of budget, along with his words of treating the club as if it belongs to him, in other words he doesn't like spending money (The man is sooo tight that there's no bubbles when he farts in the bath)??

Arsenal's latest transfer news is either going to be greeted with barely contained enthusiasm or treated as the stuff of dreams.

But as we can see, from the way transfers are reported, football fans are treated as having less memory than goldfish by the mass media, the bloggettas and indeed the whole Commentariat.

[1] If the nursing mother has thrush or a yeast infection of the nipples at the same time the infant does, it's important to treat both mother and child, as the mother may transfer the yeast infection back to the child during feeding.

Also it's crucial to have baby treated for thrush also as You and baby will continue transferring it back and forth.

It makes far greater sense to treat employees like adults, inform them immediately of tax code changes and transfer the onus onto them to lodge any challenges or queries regarding correct codes and under or over-payments with the Revenue (as they do under the present regulations).

They treated working - age welfare as part of the huge income transfer industry they ran from the Treasury, pushing tax credits and benefits around in a bid to try and hit the poverty targets they'd set up.

The BBC, especially, treated the transfer of the little - known Eliasch as if Sir Alex Ferguson had signed half the Chelsea squad.

This is a somewhat academic exercise since it treats the whole country as a single constituency, when in practice the transfers would take place seat by seat — but it does underline how closely matched the two largest parties are in public opinion.

They note that targeting inflammation to treat infections offers an advantage over antibiotic therapy, as the former hinders gene transfer and the evolution of pathogens, while the latter promotes bacterial evolution and, ultimately, antibiotic resistance.

Although the loss of the axial momentum there has been treated as negligible, data from experiments clearly show the presence of the «axial» momentum lost to the lateral wall, which is transferred by the radially lost ions.

In the 1980s, Dr. Kaufman's experience with gene transfer and engineering led him to become a founding scientist at Genetics Institute Inc., where he engineered mammalian cells for high - level expression of therapeutic proteins, such as clotting factors that are now used to treat individuals with hemophilia.

Precipitation rate was used in the calculation rate not because of the latent energy in the water vapor, but because the precipitation rate was treated as proportional to the rate of transfer of air (with water vapor mixed in) from the surface to the upper cloud level; and the fraction of each kilogram of air that was water vapor was treated as constant.

The observation that HDL cholesterol did not increase in ApoC - III — treated mice would seem to support an LPL - independent mechanism as well, although the absence of cholesterol ester transfer protein in mice confounds this finding.

Though her superior scoffs at the notion, Hazel and her colleagues, Detective Ray Green (Gil Bellows) and Ben Wingate (Topher Grace), a young new transfer from Toronto, treat the investigation as such and look for common clues among the area's rising corpse count.

While The Shaggy Dog took quite a bit longer than most films to land on disc, the wait seems acceptable, as Walt's first all - out comedy is treated to a delightful widescreen transfer and three worthwhile bonus features.

There are a lot of talking heads, but also some lovely swamp and forest footage (cinematography by Damir Frkovic) and the transfer treats it as well as a standard def transfer can be expected to.

Olive Films» May 29 release of Robert Wise's Odds Against Tomorrow should be a real treat as well, depending on the quality of the transfer and source materials.

What Ravitch does not understand is that this is an «intention to treat» analysis, in which all students who started in private schools via the voucher program are counted as if they had remained there, even if they transferred into public high schools.

People in public education unwittingly destroy school cultures all the time by treating educators as interchangeable cogs, transferring principals and teachers without regard for a school's approach and operating assumptions, by creating one - size - fits - all mandates that suggest a school's distinctiveness is a nuisance, not a value, and by sending mixed messages and edicts from the central office until people are burned out and resentful.

A spouse beneficiary has the added benefit by of treating the inherited IRA funds as their own, and can transfer or rollover the funds to their own IRA plan.

If the account is transferred to any other individual than a spouse as the beneficiary, the account will be treated as taxable income.

PFRDA in its circular has clearly mentioned that as per the provisions in the Income Tax Act, the amount transferred from Recognised PF / superannuation fund to NPS will not be treated as Income of the current financial year and is hence not taxable.

For most cash - > registered accounts (RRSP or TSFA) transfers you are basically treated as if you sold and then re-bought the shares for tax purposes, which might trigger capital gains.

Without risk transfer, regardless of what the technical accounting regulations might say, there should be no reserve relief granted, regardless of the amount of money given to the cedant by the reinsurer; that money should be treated as a loan, because it will have to be paid back with interest.

You don't need a QDRO to transfer IRA funds, but the transfer should be spelled out in the divorce agreement so that it's not treated as a taxable distribution to the IRA owner.

On the other hand, if the bank treats the transfer as a cash advance, moving the money from your card to your account is going to cost anywhere from 3 to 5 percent of the total transaction, not worth it.

* When you take advantage of the 2.9 % APR (annual percentage rate) promotional offer, Visa ® balance transfers will be treated as a cash advance and will accrue interest at 2.9 % APR from the time that the transaction posts until 12/31/19; thereafter, any remaining balance will begin to accrue interest at the cash advance rate, which is currently 9.9 % APR and subject to change.

Using strategies like the 0 % balance transfer, treating your credit card as a debit card and diving deep into budgeting will all help to keep your credit card spending in check.

It says the subsequent transfer is disregarded, and the amount converted is treated as if it remained in the initial IRA (Q&A 7).

It is also important that you don't actually spend money using your 0 % balance transfer card — it should be treated solely as a depository for debt, not as just another credit card.

Under Section 2 (42A) of the Income Tax Act, units of the Scheme held as a capital asset, for a period of More than twelve months immediately preceding the date of transfer, will be treated as a long term capital asset for the computation of capital gains — thus attracting long term capital gains tax rate.

3 PSECU Visa ® Founder's Card: When you take advantage of the 3.9 % APR (annual percentage rate) promotional offer, Visa ® Founder's Card balance transfers will be treated as a cash advance and will accrue interest at 3.9 % APR from the time that the transaction posts until 12/31/19; thereafter, any remaining balance will begin to accrue interest at the cash advance rate, which is a variable APR equal to the Prime Rate plus a margin of 9.15 %.

2 PSECU Visa ® Classic Card: When you take advantage of the 2.9 % APR (annual percentage rate) promotional offer, Visa ® balance transfers will be treated as a cash advance and will accrue interest at 2.9 % APR from the time that the transaction posts until 12/31/19; thereafter, any remaining balance will begin to accrue interest at the cash advance rate, which is currently 9.9 % APR and subject to change.

In practice if you just transfer money to the company when needed it would probably be treated as an interest - free loan, but even if that's what you want, it's best to document this to avoid any ambiguity.

You could treat the cottage as your principal residence, with the transfer to your stepchildren therefore being tax - free.

Credit Card Transfers: All transfers of funds from your CIBC credit card Account to another Account using Online Banking and all bill payments from your CIBC credit card Account using Online Banking are treated as cash advances under the CIBC Cardholder ATransfers: All transfers of funds from your CIBC credit card Account to another Account using Online Banking and all bill payments from your CIBC credit card Account using Online Banking are treated as cash advances under the CIBC Cardholder Atransfers of funds from your CIBC credit card Account to another Account using Online Banking and all bill payments from your CIBC credit card Account using Online Banking are treated as cash advances under the CIBC Cardholder Agreement.