In addition to requiring collateral back up for the recourse portion of the CEI, the financial institution providing the enhancement (which generally
also acts as construction lender) will also require that the project's owner/ developer provide a completion guaranty and a limited repayment guaranty in connection with the construction loan.
D&O insurers have been called upon to pay defense costs in these actions under policies which generally
have a broader duty to indemnify settlement amounts or judgments.
2002-37, and is generally
effective for accounting-period changes for which the first effective year ends after Oct.
Both Section 987 and the 1991 proposed regulations require the taxable income or loss of a Section 987 QBU be computed in its functional currency and then translated at the average exchange rate (generally
, an average of the daily exchange rates) into the functional currency of its owner.
For money donations, the donor generally
must maintain one of the following:
While risk tolerance and asset diversification decisions vary for each client, tax considerations generally
apply across the board.
When pursuing a passive, or "buy and hold" strategy, portfolio managers generally
hold securities to final maturity.
If Robbie Fowler (5-1 generally
) starts he could provide the impetus and opening goal to give Liverpool a welcome three points.
perform the loading of sorted glass culler and facility processing systems and maintain incoming material on our tip floors," FCR Mid-Atlantic Regional Operations Manager Steve Gray, who works out of Camden, N.J., says.
They may, however, include qualifying mandatory convertible preferred securities up to the generally
applicable 25 percent limit.
For this reason, agencies generally
issue these firearms to specially trained officers, such as emergency response, special weapons and tactics (SWAT), or hostage rescue team members.