When an employee exercises an NQSO, the company compares the allowable tax deduction with the related financial statement compensation expense computed earlier and credits the tax benefit associated with any excess
tax deduction to APIC.
The most likely reason for the lack of respect accorded excess
D & O policies is that people often mistakenly believe that excess
policies automatically adopt the same terms as the primary policy and therefore do not require additional negotiation.
destruction of excess
small arms had been largely an ad hoc effort.
At the level of an industry, you can certainly have excess
production because of productivity increases.
a Texas-based after-market auto parts distributor, worked with a corporate barter company to trade excess
inventory for a 259,000-square-foot distribution center -- a deal worth in excess
of $6 million.
It is expected the owner will have a refund in about four months and when the audit examiners get to the application from DOF, they will recoup if the excess
SCRIE is incorrect.
The following topics offer a fundamental understanding of the thought process for pricing excess
1375(b)(1)(A), the corporation's NPI subject to the top corporate tax rate is determined by the ratio of PII in excess
of 25% of gross receipts divided by PII for the tax year.
You get it: Lagging demand = excess
demand, shrinking supply = excess
benefit transactions also include those in which a tax-exempt makes payments wholly or partially based on its revenues, as defined by regulations to be written by the Treasury.
The excise tax on reversions of excess
pension plan assets to the employer on termination of a pension plan also goes up.