In July of 2013, Lawrence + Memorial Hospital ("Lawrence"), an urban hospital in New London, Connecticut, applied for reclassification as a rural hospital, as well as designation as a Rural Referral Center ("RCC"), which it was granted.

The district court found the statutory language ambiguous as to whether hospitals seeking reclassification as rural providers must be treated by the Secretary as rural when applying for reclassification.

As illustrated in Exhibit 2, the change in each component of AOCI is separately presented, as well as the portion of the change attributed to reclassifications out of AOCI and current period changes in OCI, regardless of the significance of the amount.

Closer to home, anticipating the reclassification, and supported by strong macro fundamentals, both the UAE and Qatar markets have had a good run

To a question about possible funds inflows to the UAE and Qatar after the reclassification, he said the two markets would be attracting investment inflows ranging from $400 million to $500 million, which is based on minimum weighting within MSCI for each country.

The seminar, attended by more than 100 senior financial executives, provided an overview of the IAS 39 amendments, the reclassification process and a brief update on the changing IFRS and Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) reporting landscape.

By any measure, the OSAA's reclassification plan has undermined academics, increased risks to student safety and boosted costs.

Exhibit 2 presents the two statement approach, net of tax and reclassifications. This example uses the new statement of comprehensive income, which begins with net income and continues with the items tacked on the end of the income statement in exhibit 1.

Section 530 was enacted to provide interim relief for taxpayers facing large employment tax assessments due to proposed reclassifications of workers.

The Tax Court recently decided that a reclassification of properties under the modified accelerated cost recovery system (MACRS) was not an accounting-method change under Sec.

Section 530 was enacted in response to a period of increased enforcement of employment tax laws by the IRS that created disputes over the classification of workers as independent contractors or employees.(10) An IRS victory in a reclassification case often required the taxpayer to pay employment tax deficiencies that reflected self-employment and income taxes already paid by the employee.(11) In effect, therefore, the tax was collected twice.