Tax Committee Content

March 8, 1995 TO: TAX COMMITTEE No. 12-95 ACCOUNTING/TREASURERS COMMITTEE No. 14-95 TRANSFER AGENT ADVISORY COMMITTEE No. 17-95 RE: IRS AND TREASURY RELEASE 1995 BUSINESS PLAN ______________________________________________________________________________ In the attached "1995 Guidance...

March 8, 1995 TO: TAX COMMITTEE No. 11-95 PENSION COMMITTEE No. 5-95 RE: MEETING DATE CHANGE ______________________________________________________________________________ Please note that the Tax and Pension Committee meetings originally scheduled for Wednesday, June 7, 1995 have...

VIA FAX March 3, 1995 TO: TAX COMMITTEE No. 10-95 RE: MARCH 13 MEETING ON MULTIPLE CLASS TAX ISSUES ______________________________________________________________________________ As we discussed at the February Tax Committee meeting, the Internal Revenue Service ("IRS") has been...

February 28, 1995 TO: BOARD OF GOVERNORS No. 34-95 FEDERAL LEGISLATION COMMITTEE No. 12-95 FEDERAL LEGISLATION MEMBERS No. 12-95 TAX COMMITTEE No. 7-95 RE: MARKET DISCOUNT LEGISLATION INTRODUCED ______________________________________________________________________________ On February...

1 See Institute Memorandum to Accounting/Treasurers Committee No. 4-95 and Tax Committee No. 3-95, dated January 18, 1995. 2 The representations are: (a) The assets transferred to the transferee will satisfy the diversification test of section 368(a)(2)(F)(ii). For purposes of...

February 28, 1995 TO: TAX COMMITTEE No. 8-95 RE: INSTITUTE STATEMENT SUPPORTING WASHINGTON LEGISLATION REDUCING INVESTMENT MANAGER TAXES ______________________________________________________________________________ The Washington State Legislature is considering legislation that...

February 3, 1995 TO: TAX COMMITTEE No. 6-95 ACCOUNTING/TREASURERS COMMITTEE No. 8-95 OPERATIONS COMMITTEE No. 6-95 TRANSFER AGENT ADVISORY COMMITTEE No. 11-95 CLOSED-END FUND COMMITTEE No. 5-95 RE: INSTITUTE STATEMENT ON INDEXING COST BASIS FOR INFLATION ______________________________...

VIA FAX January 31, 1995 TO: TAX COMMITTEE No. 5-95 PENSION COMMITTEE No. 4-95 RE: PRELIMINARY AGENDAS - TAX AND PENSION COMMITTEE MEETINGS _____________________________________________________________________________ Attached are copies of the preliminary agendas for the Tax and...

VIA FAX January 24, 1995 TO: TAX COMMITTEE No. 4-95 ACCOUNTING/TREASURERS COMMITTEE No. 6-95 TRANSFER AGENT ADVISORY COMMITTEE No. 7-95 RE: COST BASIS REPORTING SURVEY ______________________________________________________________________________ A bill was recently introduced in the...

* Section 368(a)(2)(F)(ii) effectively requires greater diversification of investment than does section 851(b)(4), which provides the diversification requirement for RIC qualification. January 18, 1995 TO: ACCOUNTING/TREASURERS COMMITTEE No. 4-95 TAX COMMITTEE No. 3-95 RE: IRS RULINGS...