safe harbor rule


Also found in: Financial.
A federal guideline as to what constitutes antitrust activity, established by the US Federal Trade Commission and Justice Department, after specific legislation—which might be open to misinterpretation—is enacted

safe harbor rule

Antitrust law A federal guideline as to what constitutes antitrust activity, established by the FTC and Justice Dept, after specific legislation–which might be open to misinterpretation–is enacted. See Self-referral.
References in periodicals archive ?
the status "continues to be determined by reference to the investment risk and marketing tests articulated in existing case law under Section 3(a)(8) and, to the extent applicable, the Commission's safe harbor rule 151.
Similarly, for partnerships taxed under foreign law at the entity level, the safe harbor rule allows a partner to take into account the share of the partnership's foreign tax expenditures proportionate to the partner's share of the income to which those taxes relate when computing U.
Truth-in-labeling requires the Court to identify each doctrinal rule it creates as being either an explicit constitutional rule or remedy, or a prophylactic or safe harbor rule or incidental right, so that there is a clear signal that modification may be permissible.
Additionally, the bulletin says that the frequency of periodic reviews to comply with the safe harbor rule depends on the facts and circumstances.
Federal agencies have created a safe harbor rule employers can use to decide whether they can just check the box or must provide more documentation.
Indeed, to make it fact, the SEC proposes issuing a new Safe Harbor Rule 151A (since the existing Safe Harbor Rule 151, widely interpreted as permitting index annuities to be regulated as insurance products, is contrary to the proposal's goal).
221-1(e)(3)(ii) provides that a reasonable period is determined on the basis of doe relevant facts and circumstances; a safe harbor rule provides two ways in which expenses can be deemed paid within a reasonable time.
Though possible, changing position would require overturning multiple legal decisions and ignoring Safe Harbor Rule 151.
Moreover, a special safe harbor rule for valuing flights on the corporate aircraft for security concerns permits the employer to value any personal flights at a rate that is generally more favorable than the rate provided under the rules used by companies to value flights on noncommercial aircraft.
To date, the last overt action of the SEC regarding FIAs was to create a Safe Harbor Rule 151, which excludes index annuities that meet the Safe Harbor criteria.
transferor will effectively have lost those liquid assets for purpose of the safe harbor rule.
The ruling also sets forth a special safe harbor rule for determining whether the right to make a rollover contribution is offered on a uniform basis.