Result. Indicator 6: Increase student credit hours (SCH) completed through distance education Description: Continuous growth in distance education provides vital educational opportunities for many Kansans by providing increased access to higher education while promoting technology-enhanced learning. ESU is employing targeted recruitment and enhanced technology to achieve growth in distance education, which is central to the university’s overall growth strategy. The SCH figures used for measuring and reporting this metric are based on KBOR required reporting of academic year SCH totals which include combined undergraduate and graduate credit hour production. Result: Fort Xxxx State University Bridge Performance Agreement AY 2020 and AY 2021 AY 2018 FTE: 10,120 Date: 9/17/2019 Contact Person: Xxxxxx Xxx Phone: 785-6285-4540email: firstname.lastname@example.org Foresight Goal 3 yr. History Reporting AY 2020 (SU19, FA19, SP20) Reporting AY 2021 (SU20, FA20, SP21) Institution Result Baseline Comparison Institution Result Baseline Comparison 1 Increase first to second year retention rates 1 KBOR data Fall 2012 Cohort: 621/949 = 65.4% Fall 2013 Cohort: 659/981 = 67.2% Fall 2014 Cohort: 669/975 = 68.6% Baseline: 1,949/2,905 = 67.1% 2 Increase number of degrees awarded 1 KBOR data AY 2013: 3,340 AY 2014: 3,252 AY 2015: 3,208 Baseline: 3,267 3 Increase percent of online degree programs for which FHSU ranks higher in U.S. News World Report as compared to KBOR peers 3 AY 2013: 37/40 = 92.5% AY 2014: 38/40 = 95.0% AY 2015: 38/40 = 95.0% Baseline: 113/120 = 94.2% 4 Increase number of students (age 25 and above) enrolled 1 AY 2013: 5,084 AY 2014: 5,468 AY 2015: 5,836 Baseline: 5,463 5 Increase number of degrees awarded in STEM fields 2 KBOR data AY 2013: 451 AY 2014: 447 AY 2015: 443 Baseline: 447 6 Increase Credit Hours completed through distance education 1 AY 2013: 129,686 AY 2014: 135,172 AY 2015: 144,900 Baseline: 136,586 Fort Xxxx State University Bridge Performance Agreement AY 2020 and AY 2021 Indicator 1: Increase first to second year retention rates Description: This indicator is the 20th day fall-to-fall retention percentage of first-time, full-time, degree seeking freshman students. This indicator was selected because it is a KBOR Foresight 2020 goal and because institutionally we have lagged behind peers on this metric. Result:
Result. Xxxxxxxx University & Xxxxxxxx Institute of Technology Bridge Performance Agreement AY 2020 and AY 2021 Xxxxxxxx XX 2018 FTE: 5,106 Xxxxxxxx Tech AY 2018 FTE: 1,219 Date: 10/22/2019 Contact Person:XxxxXxx Xxxxxxxx Phone: 785-670-1648email: email@example.com Foresight Goal 3 yr. History Reporting AY 2020 (SU19, FA19, SP20) Reporting AY 2021 (SU20, FA20, SP21) Institution Result Baseline Comparison Institution Result Baseline Comparison 1 Increase first to second year retentionrates of first time full-time freshmen at Xxxxxxxx University 1 KBOR data Fall 2012 Cohort: 517/803 = 64.4% Fall 2013 Cohort: 509/779 = 65.3% Fall 2014 Cohort: 514/753 = 68.3% Baseline: 1,540/2,335 = 66.0% 2 Increase the number of Certificates and Degrees awarded at Xxxxxxxx University and Xxxxxxxx Tech 1 KBOR data AY 2013: 2,319 AY 2014: 2,583 AY 2015: 2,431 Baseline: 2,444 3 Increase the ranking among the state 2012 Rank: 2 public universities as measured by theendowment per FTE student 3 2013 Rank: 2 2014 Rank: 2 Baseline: Rank 2 4 Increase the percentage of online FY 2013: 27,329/162,754 = 16.8% student credit hours completed atWashburn University out of the total student credit hours completed annually 2 FY 2014: 26,386/155,304 = 17.0% FY 2015: 26,051/149,024 = 17.5% Baseline: 79,766/467,082 = 17.1% 5 Increase the number of undergraduate FY 2013: 2,152 Kansas resident degree-seeking adult FY 2014: 1,940 student learners (25-64) at Washburn 1 FY 2015: 1,722 University Baseline: 1,938 6 Increase the number of industry- AY 2013: 1,071 recognized technical credentials,including WorkKeys at Xxxxxxxx Tech 2 AY 2014: 1,909 AY 2015: 1,986 Baseline: 1,655 7 Increase the number of students FY 2013: 46 completing a General Education 1 FY 2014: 41 Diploma (GED) at Xxxxxxxx Tech FY 2015: 40 Baseline: 42 Xxxxxxxx University & Xxxxxxxx Institute of Technology Bridge Performance Agreement AY 2020 and AY 2021 Indicator 1: Increase first to second year retention rates of first time full-time freshmen at Xxxxxxxx University.
Result. In year 1, the dual consolidated loss attributable to P’s interest in DE1X is available to, and in fact does, offset income recognized in Country X and, under U.S. tax principles, the income is considered to be in- come of FRHX, a foreign corporation. Ac- cordingly, pursuant to § 1.1503(d)–3(a)(1), there is a foreign use of the dual xxxxxxx- dated loss. Therefore, P cannot make a do- mestic use election with respect to the year 1 dual consolidated loss attributable to its interest in DE1X, as provided under § 1.1503(d)–6(d)(2), and such loss will be sub- ject to the domestic use limitation rule of § 1.1503(d)–4(b).
Result. As a result of the carryover of the year 1 $100x loss (which includes $50x of the year 1 dual consolidated loss) under Country Y law, a portion of such loss will be available to offset income of XXX that is at- tributable to P’s interest in XXX owned indi- rectly through PRSX. A portion of such loss will also be available to offset income of XXX that is attributable to FSX’s indirect owner- ship of XXX. Accordingly, under § 1.1503(d)– 3(a), there would be a foreign use of a portion of P’s $250x year 1 dual consolidated loss be- cause it is available to offset an item of in- come of the owner of an interest in a hybrid entity, which is not a separate unit (there would also be a foreign use in this case be- cause FSX is a foreign corporation). However, there has not been a reduction of P’s interest in XXX, XXX has not consolidated under the laws of Country Y, and there has not been any other foreign use of the dual xxxxxxx- dated losses. As a result, no foreign use oc- curs as a result of the carryforward pursuant to § 1.1503(d)–3(c)(4)(i) and (ii).
Result. The payment made by DE1X to FBY in connection with the performance of services is taken into account as a deduction in computing DE1X’s taxable income for Country X tax purposes, but does not give rise to an item of income or gain for U.S. tax purposes. In addition, such payment has the effect of making an item of deduction or loss composing the dual consolidated loss attrib- utable to FBY available for a foreign use. This is the case because it may reduce or off- set items of deduction or loss composing the dual consolidated loss of FBY for foreign tax purposes, and creates another deduction that reduces or offsets income of FSX for foreign tax purposes (because DE1X and FSX elect to file a consolidated return) that, under U.S. tax principles, is income of a foreign cor- poration. However, the transaction between DE1X and FBY was entered into in the ordi- nary course of FBY’s trade or business. As a result, if P can demonstrate to the satisfac- tion of the Commissioner that the trans- action was not entered into with a principal purpose of avoiding the provisions of section 1503(d), FBY’s year 1 dual consolidated loss will not be treated as having been made available for an indirect foreign use. In such a case, P would be entitled to make a domes- tic use election with respect to such loss.
Result. The year 1 dual consolidated loss is a result of the $20x depreciation de- duction attributable to A. Although no item of deduction or loss was recognized by DE1X at the time of the sale for Country X tax pur- poses, the deduction composing the dual con- solidated loss was retained by DE1X after the sale in the form of tax basis in A. As a result, a portion of the dual consolidated loss may be available to offset income for Country X tax purposes in a manner that would con- stitute a foreign use. For example, if DE1X were to dispose of A, the amount of gain rec- ognized by DE1X would be reduced (or an amount of loss recognized by DE1X would be increased) and, therefore, an item composing the dual consolidated loss would be avail- able, under U.S. tax principles, to reduce in- come of a foreign corporation (and an owner of an interest in a hybrid entity that is not a separate unit). Thus, P cannot dem- onstrate pursuant to § 1.1503(d)–6(e)(2)(i) that there can be no foreign use of the year 1 dual consolidated loss following the triggering event, and must recapture the year 1 dual consolidated loss. Pursuant to § 1.1503(d)– 6(j)(1)(iii), the domestic use agreement filed by the P consolidated group with respect to the year 1 dual consolidated loss is termi- nated and has no further effect.
Result. (A) Under § 1.1503(d)–6(f)(2)(ii)(B), the acquisition by T of the P consolidated group is not an event described in § 1.1503(d)– 6(e)(1)(ii) requiring the recapture of the year 1 dual consolidated loss of DRCX (and the payment of an interest charge), provided that the T consolidated group files a new do- mestic use agreement described in § 1.1503(d)– 6(f)(2)(iii)(A). If a new domestic use agree- ment is filed, then pursuant to § 1.1503(d)– 6(j)(1)(ii), the domestic use agreement filed by the P consolidated group with respect to the year 1 dual consolidated loss of DRCX is terminated and has no further effect.