Even though the couple paid nearly $29,000 more in premiums than an identical heterosexual married couple, it was cheaper than using domestic partnership coverage throughout because of the onerous tax implications, according to Mr. Williams of the Tax Policy Center.
A century-old Upper East Side town house — a landmark with an off-again-on-again relationship to the market since 2008, when it was offered for $32.75 million, finding no takers — was yet another beneficiary of the December dash to seal the deal on luxury properties before onerous tax implications kicked in.
"We believe that the bill is so onerous and will have such dramatic implications for property owners that it will ultimately result in an increase in lead poisoning, and not the desired decrease," said Mitchell Posilkin, general counsel of the Rent Stabilization Association.
Yet at the same time in much of the world unemployment is persistently high and many of the jobs on offer are badly paid, onerous and unsatisfying.This has serious political implications, not least for America's current president, Barack Obama, who risks losing his own dream job because of his perceived failure to have created enough work for his fellow citizens.
You have the option of following people you might see face-to-face, day-to-day or otherwise, or to follow globally recognised experts, who, given that it only costs them a minute to reply and there is no implication they will get into an onerous, protracted correspondence, will actually reply if you ask them a question.
This 'coffee morning' approach proved popular with patients, and staff did not find this onerous to organise, but while patients demonstrated awareness of the implications for their own future care, it remained unclear if patients fully understood the results of the study as a whole.
The implication was that, yet again, banks were being hit with onerous demands while trying to go about their business.
"By the same token, we don't want to penalize someone who is interested in the commercial implications". Despite a university's best efforts, developing its own technology transfer policy is a difficult, onerous job, given that no standards exist, he says.
Looking at the implications for the life of the individual citizen shows that the proposed COLA freeze is a particularly onerous form of taxation, known in other contexts as a capital levy.
However, due to the onerous and disproportionate administrative and governmental burdens placed upon very small businesses (coupled with the legal risks and unfair implications we face if we were to dismiss employees even with just cause) we have elected to deal with the burden ourselves.
