Swept up in the growing "constitutionalization" of the law of democracy, political parties today are centerpieces of American law and politics. However, even sophisticated courts and legal commentators adhere to a formalistic view of political parties as discrete, legally defined entities. The Article topples this conventional view of political parties. Drawing from recent research in political science, the Article presents a more realistic deconstruction of political parties and how they operate in American democracy. The Article argues that "parties" are merely a colloquial shorthand for bundles of political relationships, constituting fluid, informal arrangements that defy and transcend legal definition. The supralegal character of political parties complicates their legal regulation...
Provisional MOJ statistics for the first quarter of 2009, now reveal that debtor bankruptcies have jumped a further 9% to 16,775, a new record for a single quarter, while individual voluntary arrangements increased 3.6% to 10,713. The figures are modest when compared with installment arrangements for those who cannot pay their debts as they fall due, the classical definition of insolvency. Practical insolvency qualifications would soon coalesce and creditor organizations would liaise to decide where the affairs of debtors common to them should sit. Some creditor companies would no doubt blossom into specialists, and this methodology would be a perfect way of dealing with regulated Debt Management Schemes if they reach the Statute Book.
... respect to the Third Party Brokerage Arrangements (“Networking”) Exception from the definition o...
The Small Business Job Protection Act of 1996 eliminated a number of employee benefit plan tax provisions that were seen as unnecessarily complex and burdensome, but the increased flexibility that Congress has provided may increase complexity in some areas. Areas addressed by the Act include plan discrimination testing, the definition of highly compensated employees, deferred compensation arrangements, aggregation, distributions, leased employees and early participation. The Act adds alternative safe harbors and testing methods that may complicate plan administration.
...I. (1990) and Mohd. Asri (1999). This definition is similar to the one used by the World bank (1984... an organisation as a rational set of arrangements and emphasised toward achieving certain goals defi...
On Dec. 20, 2004, the Treasury Department released Notice 2005- 1, the first part of what is expected to be a series of guidance notices with respect to the application of new IRC 409A concerning nonqualified deferred compensation (NQDC) plans. As readers are aware, as a result of the Jobs Act virtually every NQDC arrangement must be reviewed and a significant number will have to be amended in order to avoid adverse tax consequences. However, this guidance provides NQDC arrangements with a generous transition relief period during which plans can be amended to comply with the new rules or elections and plan participation may be terminated. Notice 2005-1 does not address many of the substantive issues of interest to hedge fund managers. Not addressed is the definition of a plan participan...
On Dec. 20, 2004, the Treasury Department released Notice 2005- 1, the first part of what is expected to be a series of guidance notices with respect to the application of new IRC 409A concerning nonqualified deferred compensation (NQDC) plans. As readers are aware, as a result of the Jobs Act virtually every NQDC arrangement must be reviewed and a significant number will have to be amended in order to avoid adverse tax consequences. However, this guidance provides NQDC arrangements with a generous transition relief period during which plans can be amended to comply with the new rules or elections and plan participation may be terminated. Notice 2005-1 does not address many of the substantive issues of interest to hedge fund managers. Not addressed is the definition of a plan participan...
The GASB met in December 2008 to pursue work on a number of its ongoing technical agenda projects. The board continued work on the recognition and measurement attributes component of its conceptual framework project. The final standard will clarify that, where revenues that pass through a clearing fund prior to ultimately being reported in a special revenue fund, the revenues should be reported in the special revenue fund rather than the clearing fund. The board reviewed its working definition of a public/private partnership to ensure that it was sufficiently clear about the type of transactions that would be subject to the proposed guidance. At its December meeting, the board reviewed a staff analysis of feedback to its request for response (RFR) document, Suggested Guidelines for Volu...
... will clarify that for revolving loan arrangements initially funded from restricted grant revenues th...
...(CMP) law provisions to specified arrangements involving accountable care organizations (ACOs) un... or entities that would meet the definitions of the terms set forth in 42 CFR 425.20, if the AC...
...This definition is consistent with previously existing law. . "Pet... the area pursuant to international arrangements. This definition is based largely on the definitio...
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