Lower Value definition
Examples of Lower Value in a sentence
In the case of a Preexisting Individual Account that is a Lower Value Account, an “in-care-of” address outside the United States or “hold mail” address shall not be treated as U.S. indicia.
In the case of a Preexisting Individual Account that is a Lower Value Account, an “in-care-of” address outside the United States shall not be treated as U.S. indicia.
Review of Preexisting Individual Accounts that are Lower Value Accounts for U.S. indicia must be completed by June 30, 2016.
In the case of a Preexisting Individual Account that is a Lower Value Account, an “in-care-of” address outside the United States will not be treated as a U.S. indicium.
Review of Preexisting Individual Accounts that are Lower Value Accounts for U.S. indicia must be completed by December 31, 2015.
The following procedures apply with respect to Lower Value Accounts.
In the case of a Preexisting Individual Account that is a Lower Value Account, an '"in-care-of" address outside the United States or "hold mai'" address shall not be treated as U.S. indicia.
If there is a change of circumstances with respect to a Preexisting Individual Account that is a Lower Value Account that results in one or more U.S. indicia described in subparagraph B(1) of this section being associated with the account, then the Reporting Bahamas Financial Institution must treat the account as a U.S. Reportable Account unless subparagraph B(4) of this section applies.
If the Higher Value is more than 110% of the Lower Value, a third appraiser shall be selected in accordance with the provisions of paragraph (e) below, and the Final Number of ATI Shares will be determined in accordance with the provisions of paragraph (f) below.
The higher of the values set forth on the Appraisers' Certificates is hereinafter referred to as the "Higher Value," and the lower of such values is hereinafter referred to as the "Lower Value." If the Higher Value is not more than 110% of the Lower Value, the Fair Market Value of the Minority Member's Interest will be the arithmetic average of the Higher Value and the Lower Value.