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The accounting systems were reprogrammed to automatically reverse accrued interest on all charged-off accounts in a two-step process.
411(d)(3); - if X had transferred the assets and liabilities of some, but not all, of the Division 2 employees; - if X had merged Plan A (in its entirety) with Plan B, and extended Plan B's distribution provisions to the accrued benefits attributable to benefits from Plan A; or - if Plan B had been a stock bonus plan.
The first step the tax adviser should take in verifying that the accrued bonus is deductible is to determine whether Minton and the corporation are related.
In the event the holders of a majority of such outstanding shares of common stock do not approve such feature, the outstanding debt and accrued interest would immediately become due and payable in full upon demand by Optel at any time after the stockholders' meeting.
Treasury Note due April 30, 2005 and (y) a fixed spread of 50 basis points, minus accrued and unpaid interest up to, but not including, the payment date, minus (ii) an amount equal to the early consent premium.
The warrants shall expire on the earlier of the date on which the principal and accrued interest on the debentures has been repaid in full and the maturity date of March 31, 2005.
1) The accrued benefit of a participant under a plan may not be decreased by an amendment of the plan, other than an amendment described in section 302(c)(8) [certain amendments made shortly after the close of the plan year] or section 4281 [certain amendments made on termination of a multiemployer plan].
As long as it is adopted in a timely manner, the amendment may apply retroactively even though it results in a reduction of some accrued benefits.
As of December 31, 2003 the Series B preferred stock had accrued and unpaid dividends of $533,800.
The executives' agreements equated the additional amount to interest accrued at a rate approximating the company's borrowing rate.
625% of the principal amount of the Notes, together with accrued and unpaid interest to March 1, 2004.
If the accrued compensation payments are made in the year of death, the applicable amounts should be reported as Social Security wages (box 3) and Medicare wages (box 5) on the decedent's final W-2, so that proper credit for those earnings is received.