Instead, it contends that the reimbursement arrangement
requirement should not be deemed satisfied simply because "the non-employee taxpayer is able, as an economic matter, to pass the cost on to its customers." There is, in fact, a difference between compensating a vendor for its services, and reimbursing it for a specific expense incurred in providing those services.
CLAs are also used in co-development arrangements
where two or more parties make available pre-existing IP to develop a commercially viable product, the Institute said.
A party that receives a favorable advisory opinion is protected from OIG administrative sanctions if the arrangement
is conducted in accordance with the submitted facts.
In the last decade those wanting to advance their careers used informal rather than formal flexible work arrangements
. Linda Bergen, CPA, of Citigroup says while she was in public accounting she used the accumulated overtime of busy season to take care of her children in the summer.
The hexagonal pattern can be extended to the entire tabletop Since antiquity, mathematicians have considered this arrangement
to be the densest-possible two-dimensional sphere packing, but their intuition was mathematically proved only in the early 20th century.
This substantially reduces the amount of capital available for writing other insurance, unless the reinsurance obligation is secured by a letter of credit or statutory trust arrangement
. In a typical fronted arrangement
, the captive is not an authorized reinsurer in the state where the policy is issued.
This definition is intended to apply broadly and, for example, will cover an arrangement
under which a contract's non-owner provides funds directly to the owner with which the owner pays premiums--as long as the non-owner is entitled to recover, conditionally or unconditionally, all or some of the contract's proceeds (e.g., death benefits) or has an interest in the contract to secure the right of recovery.
Entering into an illegal arrangement
with a clinical laboratory is a violation of the law whether or not the SNF solicited it or just accepted.
Goods or services tested by any one of these laboratories should be accepted more readily by authorities in economies represented by the signers of the ILAC arrangement
Approximately half the respondents were currently using a flexible work arrangement
(hereafter called Flex CPAs); the other half were "likely candidates" for a flexible arrangement
(hereafter called Traditional CPAs), as they had recently returned from maternity leave or had young children at home but were still working on a traditional full-time schedule.
Approximately 1 of 10 workers was employed in an alternative work arrangement
, according to data from the February 1995 Contingent Worker/Alternative Work Arrangement
Supplement to the Current Population Survey (CPS).
In this latter case the arrangement
isn't really a joint venture but a pure lessor-lessee relationship.