Sentences with phrase «use safe harbor»

If they are an employee working from home for the convenience of their employer, they could deduct their 2017 expenses that exceed 2 percent of their adjusted gross income on Schedule A. Or they could deduct $ 1,000 using the safe harbor calculation.
They specifically focus on strategies that can prevent and defend against substantial burden, unreasonable limits, and equal terms claims, including using the safe harbor provision, addressing public statements, and educating government officials about the law.
We believe that this change provides additional certainty to covered entities using the safe harbor and should eliminate any chilling effect.
In the final rule, we have changed the standard to one of actual knowledge in order to provide greater certainty to covered entities using the safe harbor approach.
Since your employer only has access to your portion of your household's income, that's all that will be taken into consideration if your employer uses a safe harbor calculation.

Not exact matches

«Clearly, there needs to be a more formal safe harbor if we ever expect widespread use,» Polis said.
Even more of them, 67 percent, support the use of an improved E-Verify system «with certain safe harbors for small business.»
Europe's highest court rejected the «safe harbor» agreement used by American tech companies.
Safe harbor 401 (k) plans are the most popular type of 401 (k) used by small businesses today.
«love the sinner, hate the sin» is used as a safe harbor for Christians when they realize what they are believing and saying is absurd.
Sea turtles can migrate across the ocean and back, but while Earth's magnetic field plays a role in their navigation, researchers have wondered what other tools turtles use to find safe harbor, particularly at smaller scales.
We have systematically optimized inducible gene expression in hPSCs using a dual genomic safe harbor gene - targeting strategy.
«I used the metaphor throughout my HGSE studies and during my superintendency,» she says, «to signify that all who lead the learning must serve as beacons to insure — by our collective wisdom, compassion, and action — that all students under our watch are afforded a safe harbor from which to learn, develop, and ultimately sail off to a bright and fulfilling future.»
But such discretion (or «safe harbor» provisions) need not equal the vague 1994 language or allow states to use measures that are divorced from academic results or are purely subjective and porous.
Here is an excerpt: «'' The amendment for consolidated schools includes a petition option: «If a consolidation results in a change of forty (40) percent of the receiving school's population, an LEA may petition to have the school's safe harbor targets that will be used in determining adequate yearly progress (AYP) for the next school year recalculated based on the school's new population.
NCLB's safe harbor provision, however, uses complementary logic: A subgroup that does not achieve its annual performance goal can still «pass» if the percentage of students scoring below proficient in that subgroup decreases by 10 percent or more.
We abide by the safe harbor framework as set forth by the U.S. Department of Commerce regarding the collection, use, and retention of data from the European Union.
In a release, representatives said Re: Create will focus on «engaging and informing lawmakers» on the importance of things like fair use, safe harbors, curbing statutory damages, and the need to counter «abusive» copyright enforcement practices.
There are a few affordability safe harbors that an employer can choose to use to absolve itself of a penalty on the basis of affordability.
If you use the prior year safe harbor for this year, you'll pay $ 30,000 more than necessary, so it makes sense to base your payments on 90 % of the current year estimated tax.
Some people wonder whether they're permitted to use the prior year safe harbor even if they know they're going to owe more tax for the current year.
In many cases, the best way to determine the amount of estimated tax to pay is the easiest: use the prior year safe harbor.
Experts suggest an additional annuity safe harbor regulation is unlikely and perhaps even unneeded for promoting greater use of in - plan lifetime income solutions, given that sponsors» hesitation is often misplaced.
They also represent a «safe harbor» from liability for your employer if they're used as the plan's Qualified Default Investment Alternative.
Washing only cleans smooth surfaces, not bacteria within tiny scratches - May irritate a cat's chin and cause feline acne - May contain BPA and other toxins that can leach into food Ceramic Cat Bowls - Can develop chips or cracks, which harbor bacteria similar to plastic bowls - Can break easily - Glaze may contain lead or other toxins that are not foodsafe Stainless Steel Cat Bowls + Sanitary and germ - resistant as bacteria can not enter hard, non-porous surface + Unbreakable + Long - lasting and won't easily scratch, stain, or rust despite constant use + Easy to clean and dishwasher safe Our cats use their food and water bowls every day, so it is essential that their bowls are safe.
The game makers are wrong to argue that the Federal Circuit should rehear the case because the appellate court panel allegedly created a «safe harbor» for technological ideas, as the court simply followed precedent for abstract claims as set by Alice Corp. v. CLS Bank International, a 2014 U.S. Supreme Court decision that held that abstract ideas implemented using a computer are not eligible for a patent, asserted McRO Inc. in its brief.
As the coming century of global warming threatens to accelerate the extinction crisis, we believe the highest and best use of public lands is to provide safe harbor for species by protecting the ecological systems upon which they and we ultimately depend.
After all, those are precisely the tools the anti-nukes have used so successfully to establish LNT as the Mt. Olympus of anti-nuke mythology... it is the safe harbor where all radiation fear - mongering finds unassailable credibility.
On September 7, 2017, the IRS issued Revenue Procedure 2017 - 47, which provides a safe harbor for regulated public utilities for inadvertent or unintentional uses of a practice or procedure that is...
If the person is aware of the potential for fraudulent use of a number, the fact that it has some non-fraudulent personal significance or use does not provide a safe harbor against such criminal charges.
Posted in C - 11, c - 32, Copyright, copyright reform, DMCA safe harbor, DRMs, enablement, Fair Use, Geist, Graduated Response, infringment, ISP exceptions, ISP Liability, making available right, notice and notice, Piracy, TPMs, WIPO Treaties
The intent of the safe harbor is to provide a means to produce some de-identified information that could be used for many purposes with a very small risk of privacy violation.
And if the federal poverty level safe harbor method is used, it's based on the poverty level for just one person.
The Stop Online Piracy Act (SOPA) is a nasty, totally broken little power grab of a bill that would effectively end the concept of «safe harbor» that has allowed the internet to grow and thrive over the last ten years by allowing the government to add websites to a DNS blacklist for posting any kind of copyrighted material, fair use or not.
Using a holistic combination of scientifically - based and intuitively - improved methods, I provide a safe harbor from which to launch your «heroic journey» of reflection, inner healing and transformation.
Rule 506 (c) offers a safe harbor under the statute if you comply with all requirements and don't use a general solicitation.
The guidance provides specific safe harbor language that clarifies when your vacation home, second home or primary residence that was converted to investment property would be considered as «qualified use property» and therefore qualify for 1031 Exchange treatment pursuant to Section 1031 of the Internal Revenue Code.
It is important to note that these guidelines did not offer «safe harbor» or «guaranteed» structures for TIC Investment Properties, but they did provide guidance for TIC Brokers and TIC Sponsors to use in structuring and distributing (selling) interests in TIC Investment Properties.
To best ensure safer, well documented and underwritten loans without limiting the availability or increasing the costs of credit to borrowers, NAHB supports a QM safe harbor definition that would provide more assurance to lenders that they will not be subject to increased litigation if they use sound underwriting criteria.
In the interest of sound tax administration, this revenue procedure provides taxpayers with a safe harbor under which a dwelling unit will qualify as property held for productive use in a trade or business or for investment under Section 1031 even though a taxpayer occasionally uses the dwelling unit for personal purposes.
The safe harbor provided in this revenue procedure applies only to the determination of whether a dwelling unit qualifies as property held for productive use in a trade or business or for investment under Section 1031.
NAR has also complied with the «safe harbor» requirements on its website and has generously offered to allow members to use their language as a template for their own websites.
The Internal Revenue Service issued Revenue Procedure 2000 - 37 on September 15, 2000, which provides a safe - harbor for how to properly structure a Reverse 1031 Exchange transaction by using a parking arrangement in conjunction with a simultaneous 1031 Exchange.
It is important to note that these guidelines do not offer «safe harbor» or «guaranteed» structures for TIC investment properties, but they do provide guidance for TIC Brokers and TIC Sponsors to use in structuring and distributing (selling) TIC investment property interests.
a b c d e f g h i j k l m n o p q r s t u v w x y z