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The Foreign Account Tax Compliance Act (FATCA) is a 2010 U.S. federal law requiring all non-U.S. foreign financial institutions (FFIs) to search their records for customers with indicia of a connection to the U.S., including indications in records of birth or prior residency in the U.S., or the like, and to report such assets and identities of such persons to the United States Department of ...
The use-of-money principle, also written as the use of money principle, is a principle invoked in the context of taxation in the United States (generally federal taxation, though many U.S. states also use a similar framework), that states that the government can charge interest for unpaid tax only if the government did not have use of that tax money (i.e., continuous possession of the money).
A custodial account is a financial account (such as a bank account, a trust fund or a brokerage account) set up for the benefit of a beneficiary, and administered by a responsible person, known as a legal guardian or custodian, who has a fiduciary obligation to the beneficiary.
In describing a "non-qualified deferred compensation plan", we can consider each word. Non-qualified: a "non-qualified" plan does not meet all of the technical requirements imposed on "qualified plans" (like pension and profit-sharing plans) under the IRC or the Employee Retirement Income Security Act (ERISA).
A counterparty (sometimes contraparty) is a legal entity, unincorporated entity, or collection of entities to which an exposure of financial risk may exist. The word became widely used in the 1980s, particularly at the time of the Basel I deliberations in 1988.
S Cephei (S Cep), also designated as HD 206362, is a carbon star and Mira-type variable in the constellation Cepheus.Based on the measurement of its annual parallax by the Gaia satellite, the star is approximately ∼1,590 ly (∼487 pc) away from Earth.
Lake Waccamaw is a fresh water lake located in Columbus County in North Carolina.It is the largest of the natural Carolina Bay lakes. [2] Although bay trees (Magnolia virginiana L., Gordonia lasianthus Ellis, and Persea) are present within many Carolina Bays, [3] the term "bay" does not refer to the trees but comes instead from an early science publication by Glenn (1895), who used the word ...
It has a mass 9 times greater than the Sun, at the limit from which stars end their lives by exploding as supernovae. Like other analogous supergiants, it loses mass; Its loss of stellar mass—in the form of dust, since the atomic and molecular gas could not be evaluated—is quantified at 2.5 × 10-9 solar masses per year. [3]
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