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(4) See more in: The Economic Growth and Tax Reform Reconciliation Act of 2001 (EGTRRA), The Job Creation and Workers Assistance Act of 2002 (JCWAA) and The Job and Growth Tax Relief and Reconciliation Act of 2003 (JGTRRA).
Plan sponsors that have used the JCWAA interest rate to determine whether a participant notice was required should consider rerunning their calculations using the correct interest rate.
Once again, the JCWAA conformity rules completely eliminated any AMT or ACE adjustments on such qualified personalty.
Under JCWAA changes, taxpayers could elect to carry back the NOL to either the second (using the "old" law) or the fifth prior year (for NOLs incurred in either 2001 or 2002).
The statutory directive included in the JCWAA is addressed in Notice 2003-12; pending issuance of Sec.
The JCWAA imposed additional limits on the types of taxpayers eligible to use the NAE method.
The JCWAA added "bonus depreciation" rules for assets purchased between Sept.
On the other hand, under the JCWAA, the bonus depreciation on the assets is $240,000 ($800,000 x 30%).
First, JCWAA provides tax breaks for the parts of New York City damaged in the terrorist attacks on September 11, 2001.
The Job Creation and Worker Assistance Act of 2002 (JCWAA) will have three significant effects on the computation of S taxable income (in many cases, retroactive to already filed 2001 entity- and shareholder-level returns).
The centerpiece of this year's federal tax legislation was the Job Creation and Worker Assistance Act of 2002 (JCWAA), enacted in March.
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