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An investor can still buy a put option to hedge against losses, but buying one for a stock owned less than 12 months will erase all of the accumulated time the stock has been owned before it can qualify for the lower long-term capital gains rate, Mr. Willens said.
Opponents and supporters of the measure are now negotiating over the 15-word title that will appear on the ballot and is required before it can qualify to appear before voters.
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If they should decide to sell either residence and can prove it was their principal home an "aggregate" two out of the last five years before sale, then it can qualify for up to $250,000 of tax-free profits per qualified seller.
Under a law authored by Senator Patrick J. Leahy, Democrat of Vermont, Indonesia must bring the military officers thought to be responsible for the deaths in East Timor to account before it can again qualify for American military assistance.
For elderly people with savings who are facing long-term care in an institution, this means they must spend nearly all of it on that care before they can qualify for Medicaid.
Before a project can qualify for funding, it must be shown that it will benefit an area where 51% of the residents have low or moderate incomes.
A larger version of the Hubble show, which is going to major sites like the Adler Planetarium in Chicago and even the Houston Space Center, is designed to fit into 50 large crates; before an institution can qualify to display it, explained Sandy Narva, a Sites scheduler, "the doors have to be big enough for the crates to fit through".
They must have served several jail sentences before they can qualify.
And these policies typically require patients to be quite frail before they can qualify for benefits.
And land also has to meet certain guidelines before donations are accepted or before they can qualify for tax writeoffs.
The Dominican Republic has said migrants who can prove they entered the country before October 2011 can qualify for legal residency.
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CEO of Professional Science Editing for Scientists @ prosciediting.com