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TRA 1986 definition

TRA 1986 means the Tax Reform Act of 1986.

Examples of TRA 1986 in a sentence

  • Section 1803(a)(13)(A) of the Tax Reform Act of 1986 (TRA 1986) Public Law 99-514 (100 Stat.

  • In conjunction with the California Manufacturer’s Association and Cal-Tax, taxpayer is trying to introduce a new exemption into the law.

  • Of all the reforms undertaken in the US, the Tax Reform Act of 1986 (TRA 1986) is the 10Hanlon and Heitzman (2010) also caution that careful consideration is needed when using these different measures of effective tax rates.

  • The tax ratio was equal to one briefly after TRA 1986 and again after the 2003 dividend tax cut.

  • The limit was implemented because “Congress was extremely concerned with the volume of tax-exempt bonds used to finance private activities.”45 The limit and the list of qualified activities were both modified again under the Tax Reform Act of 1986 (TRA 1986, P.L. 99-514).

  • Financial and procurement management were assessed to be satisfactory throughout implementation.

  • Part (b) then follows from the fact that bΩ/k and rΩ/k respect algebraic equivalence.

  • As a result of TRA 1986 and for Plan years after December 31, 1986, no employee may be granted options which are exercisable for the first time in any one calendar year relating to more than $100,000 in fair market value of the Company's Common Stock valued on the date of the grant of the option.

  • Hereinafter, we refer to section 931 before its amendment by TRA 1986 section 1272(a) as old section 931.

  • Each party shall pay its own expenses in connection with the matters contemplated by this Agreement.

Related to TRA 1986

  • Military spouse means a person who is married to a military service member.

  • Single Life Annuity means an annuity payable for the life of a Participant.

  • Actuarial method means the method of allocating a fixed level monthly payment on an obligation between principal and interest, pursuant to which the portion of such payment that is allocated to interest is equal to the product of (a) 1/12, (b) the fixed annual rate of interest on such obligation and (c) the outstanding principal balance of such obligation.

  • Annuity means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.

  • war widow s pension” means any pension or allowance payable to a woman as a widow under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 in respect of the death or disablement of any person;

  • Required Beginning Date means April 1 of the calendar year following the later of:

  • DEPP means the Authority’s Decision Procedure and Penalties Manual;

  • life annuity means an annuity payable under a policy issued to an SRS member for a term ending with, or at a time ascertainable only by reference to, the end of his life;

  • Joint Annuitant means the one person that a retired member who has elected an optional

  • Cabinet means the Cabinet for Health and Family Services;

  • additional spouse means a spouse by the party to the marriage who is additional to the party to the marriage;

  • Qualified Joint and Survivor Annuity means an immediate annuity for the life of a Participant, with a survivor annuity for the life of the spouse which is not less than 50% and not more than 100% of the amount of the annuity which is payable during the joint lives of the Participant and the spouse, and which is the amount of benefit that can be purchased with the Participant's Vested Account Balance. The percentage of the survivor annuity under the Plan shall be 50%.

  • Living Wage Employee means any and all employees of the Contractor and all Subcontractors of the Contractor that perform any part of the Work on a property owned by or leased to the City, including all streets, sidewalks and other public rights of way, for at least one consecutive hour, but excluding Students, volunteers and employees of Social Enterprises;

  • 100-year floodplain means any area of land that:

  • war widower s pension” means any pension or allowance payable to a man as a widower or to a surviving civil partner under an instrument specified in section 639(2) of the Income Tax (Earnings and Pensions) Act 2003 in respect of the death or disablement of any person;

  • New employee orientation means the onboarding process of a newly hired public employee, whether in person, online, or through other means or mediums, in which employees are advised of their employment status, rights, benefits, duties and responsibilities, or any other employment-related matters.

  • Basic Plan means as to any Member or Vested Former Member the defined benefit pension plan of the Company or an Affiliated Employer intended to meet the requirements of Code Section 401(a) pursuant to which retirement benefits are payable to such Member or Vested Former Member or to the Surviving Spouse or designated beneficiary of a deceased Member or Vested Former Member.

  • 2001 CSO Mortality Table means that mortality table, consisting of separate rates of mortality for male and female lives, developed by the American Academy of Actuaries CSO Task Force from the valuation basic mortality table developed by the Society of Actuaries Individual Life Insurance Valuation Mortal- ity Task Force, and adopted by the NAIC in December 2002. The 2001 CSO mortality table is included in the Proceedings of the NAIC (2nd Quarter 2002) and is supplemented by the 2001 CSO preferred class structure mortality table and may be obtained from the office. Unless the context indicates otherwise, the “2001 CSO mortality table” includes both the ultimate form of that table and the select and ultimate form of that table and includes both the smoker and nonsmoker mortality tables and the composite mor- tality tables. It also includes both the age−nearest−birthday and age−last−birthday bases of the mortality tables.

  • Shift Schedule means a written statement setting forth the days and hours upon which the employees are required to work.

  • Plan Schedule means the key terms applicable to Plans as set, and as may be varied by Us, from time to time in its absolute discretion without notice to You;

  • Air gap separation means the unobstructed vertical distance through the free atmosphere between the lowest opening from any pipe or faucet supplying water to a tank, plumbing fixture, or other device and the flood level rim of the receptacle.

  • Rear Yard means a yard extending across the full width of a lot between the rear lot line of the lot, or where there is no rear lot line, the junction point of the side lot lines, and the nearest wall of the nearest main building or structure on the lot;

  • 100-year flood means a flood that has a 1-percent or greater chance of recurring in any given year or a flood of a magnitude equalled or exceeded once in 100 years on the average over a significantly long period.

  • Supplemental Benefit means the monthly benefit payable to the Executive under this Agreement.

  • Net death benefit means the amount of the life insurance policy or certificate to be settled less any outstanding debts or liens.

  • retirement annuity contract means a contract or scheme approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988;