Tax treatment of liquidating dividends
150 (Issue Date June 29, 2005) [Full Text] [Status] FSP FAS 157-1—Application of FASB Statement No. 13 and Other Accounting Pronouncements That Address Fair Value Measurements for Purposes of Lease Classification or Measurement under Statement 13 (Issue Date October 10, 2008) [Full Text] [Status] FSP FAS 157-4—Determining Fair Value When the Volume and Level of Activity for the Asset or Liability Have Significantly Decreased and Identifying Transactions That Are Not Orderly (Issue Date April 9, 2009) [Full Text] [Status] FSP FAS 158-1—Conforming Amendments to the Illustrations in FASB Statements No. 46 (revised December 2003) (Issue Date February 12, 2004) [Full Text] [Status] FSP FIN 46(R)-3—Evaluating Whether, as a Group, the Holders of the Equity Investment at Risk Lack the Direct or Indirect Ability to Make Decisions about an Entity's Activities through Voting Rights or Similar Rights under FASB Interpretation No.46 (revised December 2003) (Issue Date February 12, 2004) [Full Text] [Status] FSP FIN 46(R)-4—Technical Correction of FASB Interpretation No.FASB Statements, Interpretations, FASB Staff Positions, Technical Bulletins, and EITF Abstracts are copyrighted by the Financial Accounting Foundation, 401 Merritt 7, Norwalk, Connecticut 06856. The FASB Statements, Interpretations, FASB Staff Positions, Technical Bulletins, and EITF Abstracts available at this website may be used only for individual personal non-commercial purposes—you may print one copy for such use.No part of the FASB Statements, Interpretations, FASB Staff Positions, Technical Bulletins, and EITF Abstracts as available at this website may be further reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation.17Designation of AICPA Guides and Statement of Position on Accounting by Brokers and Dealers in Securities, by Employee Benefit Plans, and by Banks as Preferable for Purposes of Applying APB Opinion 20—an amendment FASB Statement No. 32Guarantor's Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others—an interpretation of FASB Statements No.
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04-5 (Issue Date July 14, 2005) [Full Text] [Status] FSP SOP 90-7-1—An Amendment of AICPA Statement of Position 90-7 (Issue Date February 14, 2008) [As Amended] [Full Text] [Status] Superseded FSPs FSP FAS 106-1—Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003 (Issue Date January 12, 2004) (Superseded by FSP FAS 106-2, paragraph 2) [Full Text] [Status] FSP FIN 46-1—Applicability of FASB Interpretation No.
46 to Entities Subject to the AICPA Audit and Accounting Guide, (Issue Date July 24, 2003) (Updated as of December 24, 2003) [Full Text] [Status] FSP FIN 46-2—Reporting Variable Interests in Specified Assets of Variable Interest Entities as Separate Variable Interest Entities under Paragraph 13 of FASB Interpretation No.
This issue commonly arises in leasing arrangements among related parties, and in other types of arrangements involving related parties and previously unrelated parties.) (Issue Date March 27, 2006) [Full Text] [Status] FSP EITF 85-24-1—Application of EITF Issue No.
85-24 When Cash for the Right to Future Distribution Fees for Shares Previously Sold Is Received from Third Parties (Issue Date June 16, 2008) [Full Text] [Status] FSP AAG INV-1 and SOP 94-4-1—Reporting of Fully Benefit-Responsive Investment Contracts Held by Certain Investment Companies Subject to the AICPA Investment Company Guide and Defined-Contribution Health and Welfare and Pension Plans (Issue Date September 8, 2006) [Full Text] [Status] FSP SOP 78-9-1—Interaction of AICPA Statement of Position 78-9 and EITF Issue No.
I recently read a Facebook conversation about health insurance where one person said, “I’m better off saving the $1000/month premiums and paying for my own medical bills if they ever come up”. They do this by employing a team of brilliant mathematicians called Actuaries who analyze detailed mountains of statistics about the average behavior of people like you, and thus how much money they expect to pay out to you in claims.