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Possibly the most common form is the third-party administrator (TPA). [11] The TPA is an independent firm that does not sell associated investment products. A Pension administration firm can also be a division of a larger corporation engaged in the retirement plan business, such as with Principal Financial Group .
As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ - see below for explanations of each) used for such returns.
The "SAD” acronym was coined by Prof. Eric Goldman of Santa Clara University School of Law to refer to “the Schedule A Defendants scheme.” [4] [7] The acronym reflects the fact that rightsowners deploying the scheme often list the defendants in a “Schedule A” to the complaint rather than the more typical approach of enumerating defendants in the case caption. [10]
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