Final Ruling definition

Final Ruling means either (1) the initial letter ruling from the District Director in response to the Employer's original application for such a ruling, or (2) if such letter ruling is unfavorable and a written appeal is taken or protest filed within 60 days of the date of such letter ruling, it shall mean the ruling received in response to such appeal or protest. If the Plan is terminated, the Plan Administrator shall promptly notify the IRS and such other appropriate governmental authority as applicable law may require. Neither the Employer nor its Employees shall make any further contributions under the Plan after the termination date, except that the Employer shall remit to the TPA a reasonable administrative fee to be determined by the TPA for each Member with a balance in his Account to defray the cost of implementing its termination. Where the Employer has terminated the Plan pursuant to this Article, the Employer may elect to transfer assets from the Plan to a successor plan qualified under Section 401(a) of the Code in which event the Employer shall remit to the TPA an additional administrative fee to be determined by the TPA to defray the cost of such transfer transaction. TRUSTS ESTABLISHED UNDER THE PLAN Assets of the Plan are held in trust under separate Trust Agreements with the Trustee or Trustees. Any Eligible Employee or Member may obtain a copy of these Trust Agreements from the Plan Administrator.
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Final Ruling means that the matter will be resolved in the manner, and for the reasons, indicated below. The matter will not be called; parties and/or counsel need not appear and will not be heard on the matter.
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Final Ruling means a decision by a Court from which no further appeals or reconsideration may be made.
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Examples of Final Ruling in a sentence

  • Other health plan issuers’ interpretation of the Transparency in Coverage Final Ruling may differ.

  • For more information regarding the 2008 ASCM, please refer to the Federal Energy Regulatory Commission’s final ruling and the 2008 ASCM, available at Federal Energy Regulatory Commission's Final Ruling and the 2008 ASCM, and the Average System Cost Methodology Final Record of Decision (“2008 ASCM ROD”), June 30, 2008, available at BPA’s Residential Exchange Program website.

  • For more information regarding the 2008 ASCM, please refer to the Federal Energy Regulatory Commission’s (FERC) final ruling and the 2008 ASCM, available at Federal Energy Regulatory Commission's Final Ruling and the 2008 ASCM, and the Average System Cost Methodology Final Record of Decision (“2008 ASCM ROD”), June 30, 2008, available at BPA’s Residential Exchange Program website.

  • Final Ruling Motion: Approve Compromise of ControversyNotice: LBR 9014-1(f)(1); written opposition requiredDisposition: GrantedOrder: Civil minute order Unopposed motions are subject to the rules of default.

  • For more information regarding the 2008 ASCM, please refer to the Federal Energy Regulatory Commission’s (“FERC”) final ruling and the 2008 ASCM, available at Federal Energy Regulatory Commission's Final Ruling and the 2008 ASCM, and the Average System CostMethodology Final Record of Decision (“2008 ASCM ROD”), June 30, 2008, available at BPA’s Residential Exchange Program website.

  • This request should be made as soon as reasonably practicable after the Arbitrator is appointed and, in any event, not after the date of the Final Ruling.

  • During the Interim Period either Party may make a request in writing to the Arbitrator that the Claim should proceed to the Final Ruling Procedure in order to obtain a determination in relation to the outstanding issues.

  • In so doing the Respondent must not identify parties who have been anonymised in the Final Ruling or include redacted information.

  • Direct the Respondent to publish a summary of the Final Ruling in Claims for defamation in accordance with s.12 Defamation Act 2013.

  • After a Preliminary Ruling has been given, the Claim will not proceed to a Final Ruling Procedure unless one or both of the Parties makes a valid request in writing for it to do so.


More Definitions of Final Ruling

Final Ruling means either (1) the initial letter ruling from the District Director in response to the Employer’s original application for such a ruling, or (2) if such letter ruling is unfavorable and a written appeal is taken or protest filed within 60 days of the date of such letter ruling, it shall mean the ruling received in response to such appeal or protest. If the Plan is terminated or otherwise merged with, or its assets or liabilities are transferred to, another tax-qualified plan, the Plan Administrator shall promptly notify the IRS and such other appropriate governmental authority as applicable law may require and shall notify the TPA. Neither the Employer nor its Employees shall make any further contributions under the Plan after the termination merger or transfer date, except that the Employer shall remit to the TPA a reasonable administrative fee to be determined by the TPA for each Member with a balance in his Account to defray the cost of implementing the Plan’s termination, merger or transfer. Where the Employer has terminated the Plan pursuant to this Article, the Employer may elect to transfer assets from the Plan to a successor plan qualified under Code Section 401(a) in which event the Employer shall remit to the TPA an additional administrative fee to be determined by the TPA to defray the cost of such transfer transaction. TRUSTS ESTABLISHED UNDER THE PLAN Assets of the Plan are held in trust under separate Trust Agreements with the Trustee or Trustees. Any eligible Employee or Member may obtain a copy of these Trust Agreements from the Plan Administrator.
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Final Ruling means either (1) the initial letter ruling from the District Director in response to the Employer’s original application for such a ruling, or (2) if such letter ruling is unfavorable and a written appeal is taken or protest filed within 60 days of the date of such letter ruling, it shall mean the ruling received in response to such appeal or protest. If the Plan is terminated or otherwise merged with, or its assets or liabilities are transferred to, another tax-qualified plan, the Plan Administrator shall promptly notify the IRS and such other appropriate governmental authority as applicable law may require and shall notify the TPA. Neither the Employer nor its Employees shall make any further contributions under the Plan after the termination merger or transfer date, except that the Employer shall remit to the TPA a reasonable administrative fee to be determined by the TPA for each Member with a balance in his Account to defray the cost of implementing the Plan’s termination, merger or transfer. Where the Employer has terminated the Plan pursuant to this Article, the Employer may elect to transfer assets from the Plan to a successor plan qualified under Section 401(a) of the Code in which event the Employer shall remit to the TPA an additional administrative fee to be determined by the TPA to defray the cost of such transfer transaction. TRUSTS ESTABLISHED UNDER THE PLAN Assets of the Plan are held in trust under separate Trust Agreements with the Trustee or Trustees. Any eligible Employee or Member may obtain a copy of these Trust Agreements from the Plan Administrator.
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Related to Final Ruling

  • Supplemental Ruling means (i) any ruling (other than the Ruling) issued by the IRS in connection with a Distribution, and (ii) any similar ruling issued by any other Taxing Authority addressing the application of a provision of the laws of another jurisdiction to a Distribution.

  • IRS Ruling shall have the meaning set forth in the Recitals.

  • IRS means the United States Internal Revenue Service.

  • Tax Ruling as used in this Agreement, shall mean a written ruling of a taxing authority relating to Taxes. "Closing Agreement", as used in this Agreement, shall mean a written and legally binding agreement with a taxing authority relating to Taxes.

  • advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;

  • Internal Revenue Service or “IRS” means the U.S. Internal Revenue Service or any successor thereto.

  • Final DIP Order means an order of the Bankruptcy Court approving the Loans, this Agreement and the other Loan Documents on a final basis, which order shall be (a) in form and substance acceptable to the Administrative Agent, and (b) in full force and effect and shall not have been reversed, vacated, stayed or subject to appeal.

  • Ruling means a ruling issued under § 62.1-44.15 (9).

  • Final Determination means the final resolution of liability for any Tax for any taxable period, by or as a result of (i) a final and unappealable decision, judgment, decree or other order by any court of competent jurisdiction; (ii) a final settlement with the IRS, a closing agreement or accepted offer in compromise under section 7121 or section 7122 of the Code, or a comparable agreement under the laws of other jurisdictions, which resolves the entire Tax liability for any taxable period; (iii) any allowance of a refund or credit in respect of an overpayment of Tax, but only after the expiration of all periods during which such refund may be recovered by the jurisdiction imposing the Tax; or (iv) any other final disposition, including by reason of the expiration of the applicable statute of limitations.

  • Tax Opinions/Rulings means (i) any Ruling and (ii) any opinion of a Tax Advisor relating to the Transactions, including those issued on the Distribution Date or to allow a party to take actions otherwise prohibited under Section 4.03(a) of this Agreement.

  • Final Decision means a final action of the commission determining the legal rights, duties, or privileges of any person. “Final decision” does not include preliminary, procedural, or intermediate actions by the commission, actions regulating the internal administration of the commission, or actions of the commission to enter into or refrain from entering into contracts or agreements with vendors to provide goods or services to the commission.

  • Private Letter Ruling shall have the meaning set forth in the Recitals.

  • Ruling Request means any letter filed by Parent with the IRS requesting a ruling regarding certain tax consequences of the Transactions (including all attachments, exhibits, and other materials submitted with such ruling request letter) and any amendment or supplement to such ruling request letter.

  • Independent Tax Counsel means a lawyer, a certified public accountant with a nationally recognized accounting firm, or a compensation consultant with a nationally recognized actuarial and benefits consulting firm with expertise in the area of executive compensation tax law, who shall be selected by the Employer and shall be reasonably acceptable to the Executive, and whose fees and disbursements shall be paid by the Employer.

  • Tax Opinions means the opinions of Tax Advisors deliverable to OFC in connection with the Transactions.

  • Tax Counsel shall have the meaning set forth in Section 6.2 hereof.

  • Independent Accounting Firm has the meaning set forth in Section 2.05(c).

  • Tax Opinion means, with respect to any action, an Opinion of Counsel to the effect that, for federal income tax purposes, (i) following such action the Trust will not be deemed to be an association (or publicly traded partnership) taxable as a corporation, (ii) following such action the Trust will be disregarded as a separate entity from the Depositor, and (iii) such action will not affect the tax characterization as debt of Notes of any outstanding Class issued by the Trust for which an Opinion of Counsel has been provided that such Notes are debt.

  • Post-FIRM means construction or other development for which the “start of construction” occurred on or after the effective date of the initial Flood Insurance Rate Map.

  • foreign firm means a business entity owned or controlled by one or more foreign nationals or a business entity in which more than 50 percent of the stock is owned or controlled by one or more foreign nationals.

  • Ruling Documents means the Ruling and the Ruling Request.

  • Final Determination Date means the following:

  • Issuer Tax Opinion means with respect to any action, an Opinion of Counsel to the effect that, for federal income tax purposes and subject to customary assumptions and qualifications for opinions of this type, (a) such action will not adversely affect the tax characterization as debt of any Notes that were characterized as debt at the time of their issuance, and (b) following such action neither the Issuer nor the Titling Trust will be treated as an association (or publicly traded partnership) taxable as a corporation.

  • Tax Regulatory Agreement means the Tax Regulatory Agreement dated as of the date hereof by and among the Company, the Issuer and the Trustee.

  • Disputing Party has the meaning specified in Paragraph 5.

  • Accounting Firm has the meaning set forth in Section 2.3(c).