defeasance defined

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575 documents for defeasance defined

- 7 CFR 1767.41 - Accounting methods and procedures required of all RUS borrowers.
... . . 622 . In-Substance Defeasance . . . 623 . Satellite or Cable Television Serv...Defined Benefit Pension Plans. A defined benefit pension p...
- Code of Federal Regulations - Title 7: Agriculture
- T.D. 9339
D. 9339, under Section 1397E, sets forth guidance for state and local governments that issue qualified zone academy bonds and for banks, insurance companies, and other taxpayers that hold those bonds. The regulations provide guidance on the maximum term, expenditure and use of proceeds, remedial actions, arbitrage, and reporting requirements for QZABs.

..., "proceeds" means sale proceeds, as defined in §1.148-l(b), plus investment proceeds, as defi... Regulations are (1) redemption or defeasance of the nonqualified bonds, and (2) alternative use...
- United States. Internal Revenue Bulletin
- August 21, 2009
- 26 CFR 1.141-12 - Remedial actions.
...(d) Redemption or defeasance of nonqualified bonds(1) In general. The requireme...(5) Defeasance escrow defined. A defeasance escrow is an irrevocable escrow esta...
- Code of Federal Regulations - Title 26: Internal Revenue

- Qualified Zone Academy Bonds:
... academy bonds that have established a defeasance escrow as a remedial action taken because of failu... is not a significant regulatory action as defined in Executive Order 12866. Therefore, a regulatory ...
- FR, July 30, 2010
- Rules
- Internal Revenue Service
- 26 CFR 1.141-0 - Table of contents.
...(3) Deliberate action defined. (4) Special rule for dispositions of personal pro...(d) Redemption or defeasance of nonqualified bonds. (1) In general. (2) Special...
- Code of Federal Regulations - Title 26: Internal Revenue
- Shalala v. Guernsey Memorial Hospital, 514 U.S. 87 (1995)
... of its bonded debt resulted in a "defeasance" loss for accounting purposes, respondent health c... are reimbursed for "reasonable costs," defined by the statute as "the cost actually incurred, exc...
- U.S. Supreme Court
- 31 CFR 344.1 - What special terms do I need to know to understand this part?
... bond issues in a refunding escrow, defeasance escrow, parity debt service reserve fund, or commiingled fund (as defined in 26 CFR 1.148-1(b));. (4) Proceeds of a taxable ...
- Code of Federal Regulations - Title 31: Money and Finance: Treasury
- Associated Estates Realty Corporation Reports Third Quarter Results
To: BUSINESS EDITORS Contact: Investor Contact: Swarup Katuri, +1-216-797-8743, Media Contact: Kimberly Kanary, +1-216-797-8718

... $0.03 per common share for a refund of defeasance costs on certain previously defeased loans. FFO as... and non-recurring, except those results defined as. "extraordinary items" under generally accepted...
- U.S. Newswire
- October 26, 2009
- Reg-121475-03
Proposed regulations under Section 1397E amend the final regulations regarding qualified zone academy bonds. The proposed regulations contain guidance for state and local governments that issue QZABs and for banks, insurance companies, and other taxpayers that hold those bonds on the maximum term, use of proceeds, and remedial actions for QZABs. A public hearing is scheduled for July 21, 2004.

... academy bonds that have established a defeasance escrow as a remedial action taken because of failu... by an eligible local education agency (as defined in section 1397E(d)(4)(B)). section 1397E(d)(5) de...
- United States. Internal Revenue Bulletin
- July 29, 2009
- Summary of the Final Treasury Regulations Pertaining to State and Local Government Securities (SLGS).
... bond issues in a refunding escrow, defeasance escrow, parity debt service reserve fund, or commiingled fund (as defined in the applicable tax regulations); (d) proceeds o...
- Mondaq Business Briefing
- Nbr. 2005, January 2005