It is an irrevocable election binding on the partnership for all future transactions.
An irrevocable trust is often used as a recipient for the gifted stock.
Are these exceptional, or are they evidence of an irrevocable trend towards deterioration?
The IPCO should be owned by either a parent holding company of the two entities or by an irrevocable trust.
Instead of an irrevocable currency union, it becomes, as one senior European official has described it, a marriage of convenience.
In other words, an irrevocable life insurance trust (ILIT) can be used to purchase life insurance outside of the estate.
FORBES: Want to Avoid the Estate Tax Cliff? Five Ways to Help
If Senator John McCain wins, the Israelis may feel there are a few more months before an irrevocable decision must be made.
Opting out of the estate tax is generally an irrevocable election.
FORBES: Kinder, Gentler IRS Provides Deadline Relief For 2010 Heirs
You should evaluate an irrevocable strategy protected under the US constitution.
Obviously, a prenuptial agreement needs to be signed before you are married, and something like a transfer to an irrevocable trust must be done years in advance.
FORBES: Five Steps a Woman Can Take to Help Her Family-Run Business Survive Divorce
While pledging is certainly a potentially generous step, what really matters is not what one promises to give away but what one hands over, an irrevocable gift.
Whether the paid-up life insurance should be in an irrevocable trust or similar entities depends on whether the tax-free bonds are estate assets or outside the estate.
In one method, the insured sets up an irrevocable trust to buy a life-insurance policy and pays the premiums by giving sums of money to the trust annually.
WSJ: Shift to Wealthier Clientele Puts Life Insurers in a Bind
Given the hazard of joint and several liability and the fact that filing jointly is an irrevocable election, I really think the default assumption should be separate filing.
FORBES: Nebraska Supreme Court Rules - State Court Cannot Order Joint Federal Return
While they welcome any tools that can help solve a crime as brutal as the bombings, they worry about an irrevocable loss of privacy for anyone venturing into public places.
Born into humble circumstances in Scotland, this onetime bank clerk and schoolteacher had the amazing knowledge, perspicacity and stick-to-itiveness to organize the undertaking and push it on an irrevocable course to completion.
In other words, if certain investments need to be made or the trust needs to be moved to a state with more favorable laws, an irrevocable trust can often be modified to achieve these goals.
In spring training Rivera assembled an audience and told them he had made an "irrevocable" decision.
WSJ: Mariano Rivera Injury: Jason Gay on Mariano and the Staircase
The advantage is that you can make an immediate, irrevocable charitable contribution and get an immediate tax deduction up to the maximum.
Shari is vice chairman of both public companies, and entitled, per an agreement spelled out in the irrevocable trust, to succeed her father as chairman when he quits or dies.
On July 6 it released a "revenue ruling" that clears up long standing gift and estate tax issues relating to an estate-planning tool--irrevocable grantor trusts--widely used by wealthy families.
This idea that the euro is a take-it-or-leave-it option, an arrangement of convenience rather than a fixed and irrevocable union, has been a staple for European leaders over the past few years.
The death penalty, said President Tsakhia Elbegdorj, was an act of state violence that ran the risk of irrevocable error, and neither deterred criminals nor restored justice to victims' families.
The election of joint and several liability is irrevocable once made it cannot be revoked by, say, an amended tax return.
Mr Lobban said at an event in Leeds that Turing had a played a key part in the "irrevocable change" that eventually led to the development of the "highly technological intelligence organisation that GCHQ is today".
Former President Laszlo Solyom - who helped to draft the 1989 constitution and served as the head of the Hungarian Constitutional Court from 1990 to 1998 - said in an open letter to the press on the day of the vote that the only way to stop the changes becoming irrevocable would be for President Janos Ader to refuse to sign the constitutional amendments into law.
应用推荐