guaranteed investment contract

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- Guaranteed investment contracts

More than 10.000 documents for guaranteed investment contract

- Working Through Benefit-Responsive Investment Contract Guidelines
AICPA issued three Technical Practice Aids (TPA) to provide guidance related to the Financial Accounting Standards Board's Staff Position (FSP). TPA 6931.08 defined the investments where the FSP applies: traditional or separate account guaranteed investment contract (GIC); a bank investment contract (BIC); a synthetic GIC composed of a wrapper contract and the underlying wrapped portfolio of individuals; or a contract with similar characteristics. The required financial statement presentation is in the statement of net assets available for benefits. The change is reflected in all investments at fair value to include those for which the FSP applies, such as GIGs, BICs, and so on.
- Pennsylvania CPA Journal
- Vol. 79 Nbr. 2, July 2008
- S&P Afms Rtg on BMA Gtd Inv Contract Sep Act No 1 Prog BMA Guaranteed Investment Contract Separate Ac.
NEW YORK--(BUSINESS WIRE)--Standard & Poor's CreditWire 6/30/98--Standard & Poor's affirmed its triple-'A' rating on the BMA Guaranteed Investment Con...
- Business Wire
- June 30, 1998
- Historic Boardwalk Hall v. Commissioner of Internal Reven, (3rd Cir. 2012)
... new tax incentives for private sector investment in certified historic buildings. See Tax Reform Ac... by [NJSEA] of Federally Taxable State Contract Bonds." (J.A. at 708.) In June 1999, NJSEA issued ... the AREA mandated that NJSEA obtain a guaranteed investment contract (the "Guaranteed Investment Co...
- Federal Circuits

- 26 CFR 1.148-5 - Yield and valuation of investments.
... is determined on the date on which a contract to purchase or sell the nonpurpose investment beco... for establishing fair market value for guaranteed investment contracts and investments purchased for...
- Code of Federal Regulations - Title 26: Internal Revenue
- TRW's 401(k) grows up.
TRW Inc. was able to successfully reform its salary-reduction stock savings plan with the help of the right information technology. One of the areas in which improvements were needed was the HR department which was being addled with 401(k) responsibilities. As a remedy, four service representatives were hired, namely, a guaranteed investment contract manager, a trustee/investment manager, a recordkeeper and the stock savings plan office of TRW. Interfacing among these service providers can be accomplished through a daily processing network. A voice-response system was also installed to make timely information available to plan participants. With the help of information technology, transactions can now be held without paper and the stock savings plan was reduced by 33%. These initiatives...
- Financial Executive
- Vol. 10 Nbr. 2, March 1994
- There's good news for muni-GIC holders.
Municipal bonds-guaranteed investment contract
- Los Angeles Business Journal
- November 25, 1991
- GIC strategies for the '90s.
The book value guaranteed investment contract (GIC) investment option is very popular among defined contribution plan participants because they yield stable returns, allow book value withdrawals, and offer competitive yields. However, a number of plan sponsors have stopped offering traditional GIC products because of the credit risks that accompany these products. Instead, plan sponsors are turning to products that allow the diversification of credit risk while offering the benefits as traditional GICs at the same time. One such product is the synthetic GIC. There are several approaches that plan sponsors use regarding synthetic GICs. Among these are the traditional GIC/BIC product, the bond portfolio with no wraparound contract, the GIC-like synthetic with direct asset ownership, and t...
- Financial Executive
- Vol. 8 Nbr. 3, May 1992
- Tax Credit Structures Called Into Question By 'Historic Boardwalk Hall' Decision.
... above any preferred cash return on its investment. . The business venture in question was the rehabi... call options being backstopped by a guaranteed investment contract. . Downside Risk . The court n...
- Mondaq Business Briefing
- Nbr. 2012, January 2012
- Banks Still Have To Worry About Being Regulated By The SEC As 'Municipal Advisors'
... entity; includes financial advisors, guaranteed investment contract brokers, third-party marketers...
- Historic Boardwalk Hall, Llc, New Jersey Sports and Exposition Authority, Tax Matters Partner, Petitioner V. Commissioner of Internal Revenue, Respondent
...NJSEA contracted to have SMG manage the East Hall because njsea fel... Respondent argues that this was not an investment, but rather Sovereign was facilitating a sale of t... was used by NJSEA to purchase the guaranteed investment contract (Gic). The GiC is discussed fu...
- United States. Tax Court. Reports
- Vol. 136 Nbr. 1, January 2011