With a formal restatement, a company must file a special form, 8-K, calling attention to its corrections.
FORBES: Is The SEC's Ponzi Crusade Enabling Companies To Cook The Books, Enron-Style?
For more information, see my earlier post, IRS Extends Deadline For Filing Special Form Just For 2010 Deaths.
FORBES: Pssst. Don't Tell The IRS. It's Spring And The Estate Tax Has Been Reinstated
Form W-2G, a special form for reporting certain gambling winnings.
Executors of 2010 decedents can opt out of the estate tax regime by filing a special form: Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent.
FORBES: Tax Deadlines For 2010 Deaths? IRS Finally Issues Guidance
Executors of the estates of 2010 decedents can opt out of the estate tax by filing a special form Form 8939 (Allocation of Increase in Basis for Property Acquired From a Decedent).
FORBES: Kinder, Gentler IRS Provides Deadline Relief For 2010 Heirs
We're hearing their benefits will end after August, however there are offers of contracts to answer questions about important topics like "where things are, " in exchange for special form stock in the new venture.
To set up an S corporation, you follow the same steps for setting up a regular corporation but take the extra step of electing S status via a special IRS form.
Make sure to consult a lawyer prior to beginning this process and to draft the Special Employment Release form.
FORBES: The Top 5 Steps Small Businesses Should Take To Minimize Their Risk Of An Employee Lawsuit
One thrust takes the form of special eye exercises for primary school students -- all pupils must engage in five minutes of orbital pressure-point massage every day.
Six zones, including those in Liverpool and The Humber, have been given special treatment in the form of 100% tax relief for companies investing in plant and equipment.
BBC: Business community's mixed feelings on enterprise zones
Grinker said about 10-12% of school children from K-12 classes receive some form of special needs education, but that in Korea that figure is far lower, maybe under 1%.
In 2012, many companies globally shied away from deal making, opting instead to focus on strengthening their balance sheets and returning capital to shareholders in the form of special dividends and stock buybacks.
The supervisory teachers form a special element of the team, accompanying the students throughout the programme, organising the group activities and holding one-to-one meetings to provide a sufficient level of support to the students.
In a statement released by the Brotherhood on Saturday afternoon, Mr. Morsi said that if elected, he will form a special investigative team that will "be responsible of exacting retribution" against those security personnel who attacked protesters.
The orientation and setup guide, which comes in the form of a special pad, is exceptionally clear and useful.
WSJ: The CrossPad Sends Paper-and-Ink Notes To Your PC Screen
Religion, in all its forms, is but another form of vested special interest, like labour unions or business associations, and should be treated as such.
Formal, long-term arrangements for a pet can be created with the help of a lawyer in the form of a special will, trust, or other document.
Expectations are that these countries will likely provide help through the International Monetary Fund, of which they are all members and have money to lend in the form of IMF Special Drawing Rights.
But when shareholders don't have the documents in hand, they seem to have a hard time walking the form and its special code to the computer, despite an envelope that was redesigned last year to add a large "vote" logo.
WSJ: Getting Going: Why Proxy Votes May Matter More This Year
The special regime he envisions is a form of temporary limbo.
WSJ: The Weekend Interview with Marco Rubio: Riding to the Immigration Rescue
That requires special calculations and the filing of a Form 8615.
There were speakers such as Cleve Jones, who created the AIDS Memorial Quilt, and Robert Kabel, a special assistant to President Ronald Reagan who helped form the Log Cabin Republicans.
If you own or have signature power over an offshore bank account, you are required to file a special, annual, non-IRS Treasury form by June 30, giving details of the account.
After the film was done we realized we had made something special, that we had departed from typical storytelling form.
CNN: ASIANOW - TIME Asia | Visions of China: Beijing Film Academy
The commonest form is advertising: statistics-laden special supplements, where leaden prose is coupled with cheesy new logos and lame slogans.
He had access to powerful people and he could get special treatment for his clients, sometimes in the form of targeted federal money, or earmarks.
At the level of the team, work is planned in the form of user stories a special kind of story devised to formulate the goals of teams in terms of customer outcomes.
FORBES: Leadership Storytelling 3.0: From Arithmetic to Calculus
As in America, there is disagreement both within the industry and among politicians about whether special aid is needed and, if so, what form it should take.
This year, with the help of fellow assistant principal Mark Koller, we joined all the LISD Watch DOGS with the Texas Stars Triple-A hockey team to form a partnership in order to provide a special night for fathers and father-figures with their children.
Zaggora products made from a light form of neoprene and infused with a "special mix" of what Bell refers to as "cellulite technology" claim some miraculous results, including an increase energy expenditure, greater weight loss after 30 minutes of exercise than in regular work-out kit, and an increase in body temperature that leads to a raised metabolic rate.
应用推荐