"What matters that," replied the doctor, "
provided that it be practicable?"
Five Weeks in a Balloon
132(d)(2) working-condition fringe benefit,
provided that section's requirements are otherwise met (e.g., the education is job-related as defined under Sec.
Employee tuition reduction not excludible fringe benefit
In fact, the state police rules
provided that officers must follow lawful orders promptly and that failure to do so could result in the convening of a trial board for failure to follow state police rules.
Statements compelled from law enforcement employees. (Legal Digest)
If a conflict exists, but you believe professional service can be performed with objectivity, you may accept the engagement
provided that certain disclosures are made and client permission is received.
Positive ID
* FMFP funds estimated to be outlayed for Egypt during FY2001 shall be disbursed to an interest-bearing account for Egypt in the Federal Reserve Bank of New York within thirty days of the date of this Act, or by 31 October 2000, whichever is later,
provided that:
Fiscal Year 2001 Security Assistance Legislation
(1) With the consent or at the direction of the consumer,
provided that the consumer has not revoked the consent or direction;
JOINT FINAL RULE -- AMENDMENT TO FINAL PRIVACY RULES
Depending on state law and practice, the agreement might also address questions regarding assessments of additional tax and penalty if the rate developed on audit is within a specified tolerance from the originally projected rate,
provided that the underlying nature of the process and business use of the procurement card does not change.
Procurement cards and tax compliance: bridging the gap: a report of the Steering Committee Task Force on EDI Audit and Legal Issues for Tax Administration
The agreement also
provided that MRS and MCB would share SILC costs based upon their respective allocations of Title VII Part B funds.
The whole is greater than the sum of it's parts (at least, now it can be)
80-155
provided that a profit-sharing plan, stock-bonus plan or MPPP (i.e., a defined-contribution plan) will not satisfy plan-qualification requirements unless all funds are allocated to participants' accounts under the plan in accordance with a definite formula (although certain exceptions are allowed, such as the use of a suspense account in accordance with Sec.
Merger of pension plan into profit-sharing plan is not partial termination
A Treasury attorney has advised that the applicable deadline is either the extended deadline for filing information returns for the taxable year in which the benefits were provided (i.e., March 30 of the year after the benefits were provided), or the extended deadline for filing individual income tax returns (i.e., August 17),
provided that the employee reports the same special value on his own income tax return.
New fringe benefit regulations make useful changes to car and plane valuation rules
In a situation in which an employer has several facilities, one of which is accessible, and an employee with a disability is working in one of the inaccessible buildings, the employer must try to accommodate the employee's needs by allowing him/her to change buildings,
provided that this would not alter the essential functions of the job.
ADA + ability + accommodations = access to employment
The Agreement
provided that for the term of the Agreement and for 12 months following the end of Executive's employment with Target, Executive could not compete directly or indirectly with Target.
An overview of recent developments in employee benefits
In December 1981, the Treasury Department issued an alternative discussion draft that
provided that a corporation resident of a Contracting State shall not be entitled to relief from taxation in the other Contracting State with respect to an item of income, gains, or profits unless the corporation establishes that:
U.S. Model Income Tax Treaty
The contract
provided that Bob would act as CPN's controller for a period of six to 18 months.
Determining whether personal service income is PHC
95-68
provided that, absent reasonable cause, a taxpayer required to deposit Federal taxes by EFT was subject to the 10% failure-to-deposit penalty if the taxpayer deposited the taxes by means other than EFT.
IRS Provides Guidance on Waiver of Penalties for Certain EFT Deposits