Accounting/Treasurers Content

1 “Category one” companies are identified in their offering documents, annual reports, or other company-generated, publicly-available documents as being (or as likely being) PFICs. 2 “Category two” companies are companies (other than category one companies) that one or more Institute...

[11093] July 1, 1999 TO: ACCOUNTING/TREASURERS COMMITTEE No. 21-99 BROKER/DEALER ADVISORY COMMITTEE No. 17-99 CLOSED-END INVESTMENT COMPANY COMMITTEE No. 22-99 COMPLIANCE ADVISORY COMMITTEE No. 27-99 EQUITY MARKETS ADVISORY COMMITTEE No. 25-99 FIXED-INCOME ADVISORY COMMITTEE No. 2-99...

1 See, e.g., Institute Memorandum to (among others) Tax Members No. 27-97, Accounting/Treasurers Members No. 31-97, Operations Members No. 13-97 and Transfer Agent Advisory Committee No. 36-97, dated August 1, 1997. 2 See, e.g., Institute Memorandum to (among others) Tax Members No...

[11078] June 25, 1999 TO: ACCOUNTING/TREASURERS COMMITTEE No. 19-99 RE: SURVEY OF POLICIES FOR PROCESSING AS-OF TRANSACTIONS ______________________________________________________________________________ The Accounting Policy Subcommittee prepared the attached survey of policies for...

1 This year-end information often is referred to as “reclassified” tax information because of the practice at many brokerage firms and banks to treat distributions from RICs and REITs as ordinary income until advised to “reclassify” the income, such as to long-term capital gain. 2...

1 Regulation A defines a “depository institution” as including, among other things, an insured bank, a savings bank or mutual savings bank, or a savings association, each as defined in Section 3 of the Federal Deposit Insurance Act, or an insured credit union, as defined in Section...

[11010] May 26, 1999 TO: ACCOUNTING/TREASURERS COMMITTEE No. 16-99 INDEPENDENT ACCOUNTANTS ADVISORY COMMITTEE No. 5-99 RE: MEETING AGENDA - JUNE 3, 1999 ______________________________________________________________________________ A draft agenda for the meeting of the Accounting...

[10966] May 10, 1999 TO: ACCOUNTING/TREASURERS COMMITTEE No. 15-99 INDEPENDENT ACCOUNTANTS ADVISORY COMMITTEE No. 4-99 RE: NOTICE OF MEETING - JUNE 3, 1999 ______________________________________________________________________________ This is to inform you that there will be a joint...

[10936] May 3, 1999 TO: ACCOUNTING/TREASURERS COMMITTEE No. 14-99 NASDAQ PRICING REPORTING FORUM RE: ICI/NASDAQ PRICE REPORTING FORUM MEETING WEDNESDAY, MAY 26, 1999 ______________________________________________________________________________ There will be a meeting of the ICI...

[10943] April 29, 1999 TO: ACCOUNTING/TREASURERS COMMITTEE No. 13-99 RE: AcSEC REVIEW OF DRAFT INVESTMENT COMPANY AUDIT GUIDE ______________________________________________________________________________ The AICPA Investment Companies Committee (ICC) met with the AICPA Accounting...