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
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
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.