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However, any amount paid as a dividend after the employer securities have been distributed from a qualified plan is not a distribution within the meaning of section 1411(c)(5), and thus is included in net investment income.
Considering the features as a distribution within the entire sequence will bring out underlying property distribution to a greater detail to enhance the prediction accuracy.
Any dividend that is deductible under section 404(k) and is paid in cash directly to plan participants or beneficiaries is a distribution within the meaning of section 1411(c)(5), and thus is not included in net investment income.
However, any appreciation in value of the employer securities after the distribution from the qualified plan is not a distribution within the meaning of section 1411(c)(5), and is included in net investment income.
Any amount actually distributed from a qualified plan or arrangement, as defined in paragraph (a) of this section, is a distribution within the meaning of section 1411(c)(5), and thus is not included in net investment income.
Any amount that is treated as distributed from a qualified plan or arrangement under the Code for purposes of income tax is a distribution within the meaning of section 1411(c)(5), and thus is not included in net investment income.
Similar(48)
Intracellular trafficking using confocal laser scanning microscopy (CLSM) revealed that Cy3-labelled Ad enveloped in DOPE CHEMS bilayers exhibited the characteristic Ad distribution within the cytoplasm that led to virion accumulation around the nuclear membrane, indicating endosomal release of Ad.
Likewise, the path scale (α l ) is chosen as a random variable that obeys a uniform distribution within the range [1,1 + αsp] with αsp the scale spread.
The path delay (τ l ) is chosen as a random variable that has a uniform distribution within the range [0,τmax].
The visualization of proteins by IH reveals a steady-state picture with a defined distribution within the cell.
It can be characterized as follows: silicon and aluminum have a random distribution within the tetrahedrons of sanidine, an arrangement termed disordered; they have a regular distribution within the constituent tetrahedrons of microcline, an arrangement termed ordered; and they are distributed within the tetrahedrons of orthoclase in a manner usually characterized as only partly ordered.
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CEO of Professional Science Editing for Scientists @ prosciediting.com