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Sample records for 401k accounts invested

  1. 401(k) plan asset allocation, account balances, and loan activity in 2009.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2010-11-01

    CONSISTENT SAMPLE: Because 401(k) balances can fluctuate with market returns from year to year, meaningful analysis of 401(k) plans must examine how participants' accounts have performed over the long term. Looking at consistent participants in the EBRI/ICI 401(k) database over the six-year period from 2003 to 2009 (which included one of the worst bear markets for stocks since the Great Depression), the study found: After rising in 2003 and for the next four consecutive years, the average 401(k) retirement account fell 27.8 percent in 2008, before rising 31.9 percent in 2009. The average 401(k) account balance moved up and down with stock market performance, but over the entire six-year time period increased at an average annual growth rate of 10.5 percent, attaining $109,723 at year-end 2009. The median (or midpoint, half above and half below) 401(k) account balance increased at an average annual growth rate of 14.7 percent over the 2003-2009 period to $59,381 at year-end 2009. THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2009, 60 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-six percent was in fixed-income securities such as stable-value investments and bond and money funds. MORE THAN THREE-QUARTERS OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2009: At year-end 2009, nearly 10 percent of the assets in the EBRI/ICI 401(k) database was invested in target-date funds and 33 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, they are designed to simplify investing and to automate account rebalancing. NEW EMPLOYEES CONTINUED TO USE BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: Across all but the oldest age group, more new or recent hires invested their 401(k) assets in balanced funds, including target-date funds. At year-end 2009, about 42 percent

  2. 401(k) plan asset allocation, account balances, and loan activity in 2008.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis

    2009-10-01

    Because 401(k) balances can fluctuate with market returns from year to year, meaningful analysis of 401(k) plans must examine how participants' accounts have performed over the long term. Looking at consistent participants in the EBRI/ICI 401(k) database over the five-year period from 2003 to 2008 (which included one of the worst bear markets for stocks since the Great Depression), the study found: After rising in 2003 and for the next four consecutive years, the average 401(k) retirement account fell 24.3 percent in 2008. The average 401(k) account balance moved up and down with stock market performance, but over the entire five-year time period increased at an average annual growth rate of 7.2 percent, attaining $86,513 at year-end 2008. The median (mid-point) 401(k) account balance increased at an average annual growth rate of 11.4 percent over the 2003-2008 period to $43,700 at year-end 2008. THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS. On average, at year-end 2008, 56 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Forty-one percent was in fixed-income securities such as stable-value investments and bond and money market funds. THREE-QUARTERS OF 401(K) PLANS INCLUDED LIFECYCLE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2008. At year-end 2008, nearly 7 percent of the assets in the EBRI/ICI 401(k) database were invested in lifecycle funds and 31 percent of 401(k) participants held lifecycle funds. Also known as "target-date" funds, they are designed to simplify investing and automate account rebalancing. NEW EMPLOYEES CONTINUED TO USE BALANCED FUNDS, INCLUDING LIFECYCLE FUNDS. Across all age groups, more new or recent hires invested their 401(k) assets in balanced funds, including lifecycle funds. At year-end 2008, 36 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with

  3. 401(k) plan asset allocation, account balances, and loan activity in 2007.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis; Copeland, Craig

    2008-12-01

    The bulk of 401(k) assets continued to be invested in stocks. On average, at year-end 2007, about two-thirds of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. About one-third was in fixed-income securities such as stable value investments and bond and money market funds. Although these relative shares have changed little over the past 12 years, the underlying fund composition has changed over time. About two-thirds of 401(k) plans included lifecycle funds in their investment lineup at year-end 2007. New analysis shows that at year-end 2007, more than 7 percent of the assets in the EBRI/ICI database were invested in lifecycle funds and one-quarter of 401(k) participants held lifecycle funds. Also known as "target date" funds, they are designed to simplify investing and automate account rebalancing. New employees continued to utilize balanced funds, including lifecyclefunds. Across all age groups, more new or recent hires invested their 401(k) assets in balanced funds, including lifecycle funds. At year-end 2007, 28 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with 24 percent in 2006, 19 percent in 2005, and about 7 percent in 1998. At year-end 2007, almost 19 percent of the account balances of recently hired participants in their 20s were invested in lifecycle funds compared with 16 percent at year-end 2006. 401(k) participants continued to seek diversification of their investments. The share of 401(k) accounts invested in company stock continued to shrink, falling by 0.5 percentage point (to 10.6 percent) in 2007. That continued a steady decline that started in 1999. Recently hired 401(k) participants contributed to this trend: they were less likely to hold employer stock. Participants' 401(k) loan activity was stable. In 2007, 18 percent of all 401(k) participants eligible for loans had a loan

  4. 401(k) plan asset allocation, account balances, and loan activity in 2011.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis; Bass, Steven

    2012-12-01

    THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2011, 61 percent of 401(k) participants' assets was invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-four percent was in fixed-income securities such as stable-value investments and bond and money funds. SEVENTY-TWO PERCENT OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2011: At year-end 2011, 13 percent of the assets in the EBRI/ICI 401(k) database was invested in target-date funds and 39 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, these funds are designed to offer a diversified portfolio that automatically rebalances to be more focused on income over time. MORE NEW OR RECENT HIRES INVESTED THEIR 401(K) ASSETS IN BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: For example, at year-end 2011, 51 percent of the account balances of recently hired participants in their 20s was invested in balanced funds, compared with 44 percent in 2010, and about 7 percent in 1998. A significant subset of that balanced fund category is target-date funds. At year-end 2011, 40 percent of the account balances of recently hired participants in their 20s was invested in target-date funds, compared with 35 percent at year-end 2010. 401(K) PARTICIPANTS CONTINUED TO SEEK DIVERSIFICATION OF THEIR INVESTMENTS: The share of 401(k) accounts invested in company stock remained at 8 percent in 2011. This share has fallen by more than half since 1999. Recently hired 401(k) participants contributed to this trend: They tended to be less likely to hold employer stock. PARTICIPANTS' 401(K) LOAN ACTIVITY REMAINED STEADY, ALTHOUGH LOAN BALANCES INCREASED SLIGHTLY IN 2011: At year-end 2011, 21 percent of all 401(k) participants who were eligible for loans had loans outstanding against their 401(k) accounts, unchanged from year-end 2009 and year-end 2010, and up from 18 percent at year

  5. 401(k) plan asset allocation, account balances, and loan activity in 2010.

    PubMed

    VanDerhei, Jack; Holden, Sarah; Alonso, Luis; Bass, Steven

    2011-12-01

    THE BULK OF 401(K) ASSETS CONTINUED TO BE INVESTED IN STOCKS: On average, at year-end 2010, 62 percent of 401(k) participants' assets were invested in equity securities through equity funds, the equity portion of balanced funds, and company stock. Thirty-three percent were in fixed-income securities such as stable value investments and bond and money funds. SEVENTY PERCENT OF 401(K) PLANS INCLUDED TARGET-DATE FUNDS IN THEIR INVESTMENT LINEUP AT YEAR-END 2010: At year-end 2010, 11 percent of the assets in the EBRI/ICI 401(k) database were invested in target-date funds and 36 percent of 401(k) participants held target-date funds. Also known as lifecycle funds, they are designed to offer a diversified portfolio that automatically rebalances to be more focused on income over time. MORE NEW OR RECENT HIRES INVESTED THEIR 401(K) ASSETS IN BALANCED FUNDS, INCLUDING TARGET-DATE FUNDS: For example, at year-end 2010, 44 percent of the account balances of recently hired participants in their 20s were invested in balanced funds, compared with 42 percent in 2009, and about 7 percent in 1998. A significant subset of that balanced fund category is target-date funds. At year-end 2010, 35 percent of the account balances of recently hired participants in their 20s were invested in target-date funds, compared with 31 percent at year-end 2009. 401(K) PARTICIPANTS CONTINUED TO SEEK DIVERSIFICATION OF THEIR INVESTMENTS: The share of 401(k) accounts invested in company stock continued to shrink, falling by more than a percentage point (to 8 percent) in 2010, continuing a steady decline that started in 1999. Recently hired 401(k) participants contributed to this trend: They tended to be less likely to hold employer stock. PARTICIPANTS' 401(K) LOAN BALANCES DECLINED SLIGHTLY IN 2010: In 2010, 21 percent of all 401(k) participants who were eligible for loans had loans outstanding against their 401(k) accounts, unchanged from year-end 2009, and up from 18 percent at year-end 2008. Loans

  6. The impact of the recent financial crisis on 401(k) account balances.

    PubMed

    VanDerhei, Jack

    2009-02-01

    401(K) LOSSES FROM THE ECONOMIC CRISIS: During 2008, major U.S. equity indexes were sharply negative, with the S&P 500 Index losing 37.0 percent for the year, which translated into corresponding losses in 401(k) retirement plan assets. But how individual 401(k) participants are affected by the crisis is largely determined by their account balance, age, and job tenure. IMPACT VARIES BY ACCOUNT BALANCE: This Issue Brief estimates changes in average 401(k) balances from Jan. 1, 2008, to Jan. 20, 2009, using the EBRI/ICI 401(k) database of more than 21 million participants. Not surprisingly, how the recent financial market losses affect individual 401(k) account balances is strongly affected by the size of a participant's account balance. Those with low account balances relative to contributions experienced minimal investment losses that were typically more than made up by contributions: Those with less than $10,000 in account balances had an average growth of 40 percent during 2008, since contributions had a bigger impact than investment losses. However, those with more than $200,000 in account balances had an average loss of more than 25 percent. IMPACT VARIES BY AGE AND JOB TENURE: 401(k) participants on the verge of retirement (ages 56-65) had average changes during this period that varied between a positive 1 percent for short-tenure individuals (one to four years with the current employer) to more than a 25 percent loss for those with long tenure (with more than 20 years). SHORT-TERM VS. LONG-TERM: While much of the focus has been on market fluctuations in the last year, investing for retirement security is (or should be) a long-term proposition. When a consistent sample of 2.2 million participants who had been with the same 401(k) plan sponsor for the seven years from 1999-2006 was analyzed, the average estimated growth rates for the period from Jan. 1, 2000 through Jan. 20, 2009, ranged from +29 percent for long-tenure older participants to more than +500

  7. The impact of the recent financial crisis on 401(k) account balances.

    PubMed

    VanDerhei, Jack

    2009-02-01

    401(K) LOSSES FROM THE ECONOMIC CRISIS: During 2008, major U.S. equity indexes were sharply negative, with the S&P 500 Index losing 37.0 percent for the year, which translated into corresponding losses in 401(k) retirement plan assets. But how individual 401(k) participants are affected by the crisis is largely determined by their account balance, age, and job tenure. IMPACT VARIES BY ACCOUNT BALANCE: This Issue Brief estimates changes in average 401(k) balances from Jan. 1, 2008, to Jan. 20, 2009, using the EBRI/ICI 401(k) database of more than 21 million participants. Not surprisingly, how the recent financial market losses affect individual 401(k) account balances is strongly affected by the size of a participant's account balance. Those with low account balances relative to contributions experienced minimal investment losses that were typically more than made up by contributions: Those with less than $10,000 in account balances had an average growth of 40 percent during 2008, since contributions had a bigger impact than investment losses. However, those with more than $200,000 in account balances had an average loss of more than 25 percent. IMPACT VARIES BY AGE AND JOB TENURE: 401(k) participants on the verge of retirement (ages 56-65) had average changes during this period that varied between a positive 1 percent for short-tenure individuals (one to four years with the current employer) to more than a 25 percent loss for those with long tenure (with more than 20 years). SHORT-TERM VS. LONG-TERM: While much of the focus has been on market fluctuations in the last year, investing for retirement security is (or should be) a long-term proposition. When a consistent sample of 2.2 million participants who had been with the same 401(k) plan sponsor for the seven years from 1999-2006 was analyzed, the average estimated growth rates for the period from Jan. 1, 2000 through Jan. 20, 2009, ranged from +29 percent for long-tenure older participants to more than +500

  8. 401(k) plan asset allocation, account balances, and loan activity in 1998.

    PubMed

    VanDerhei, J; Holden, S; Quick, C

    2000-02-01

    The Employee Benefit Research Institute (EBRI) and the Investment Company Institute (ICI) have been collaborating for the past three years to collect data on participants in 401(k) plans. This effort, known as the EBRI/ICI Participant-Directed Retirement Plan Data Collection Project, has obtained data for 401(k) plan participants from certain of EBRI and ICI members serving as plan record keepers and administrators. The report includes 1998 information on 7.9 million active participants in 30,102 plans holding nearly $372 billion in assets. The data include demographic information, annual contributions, plan balances, asset allocation, and loans, and are broadly representative of the universe of 401(k) plans. The database also includes three years of longitudinal information on approximately 3.3 million participants. Key findings include: For all 401(k) participants in the 1998 EBRI/ICI database, almost three-quarters of plan balances are invested directly or indirectly in equity securities. Specifically, 49.8 percent of total plan balances are invested in equity funds, 17.7 percent in company stock, 11.4 percent in guaranteed investment contracts (GICs), 8.4 percent in balanced funds, 6.1 percent in bond funds, 4.7 percent in money funds, and 0.3 percent in other stable value funds. Participant asset allocation varies considerably with age. Younger participants tend to favor equity funds, while older participants are more disposed to invest in GICs and bond funds. On average, participants in their 20s have 62.1 percent of their account balances invested in equity funds, in contrast to 39.8 percent for those in their 60s. Participants in their 20s invest 4.7 percent of their assets in GICs, while those in their 60s invest 20.6 percent. Bond funds, which represent 4.7 percent of the assets of participants in their 20s, amount to 9.0 percent of the assets of participants in their 60s. Investment options offered by 401(k) plans appear to influence asset allocation

  9. 401(k) plan asset allocation, account balances, and loan activity in 1998.

    PubMed

    VanDerhei, J; Holden, S; Quick, C

    2000-02-01

    The Employee Benefit Research Institute (EBRI) and the Investment Company Institute (ICI) have been collaborating for the past three years to collect data on participants in 401(k) plans. This effort, known as the EBRI/ICI Participant-Directed Retirement Plan Data Collection Project, has obtained data for 401(k) plan participants from certain of EBRI and ICI members serving as plan record keepers and administrators. The report includes 1998 information on 7.9 million active participants in 30,102 plans holding nearly $372 billion in assets. The data include demographic information, annual contributions, plan balances, asset allocation, and loans, and are broadly representative of the universe of 401(k) plans. The database also includes three years of longitudinal information on approximately 3.3 million participants. Key findings include: For all 401(k) participants in the 1998 EBRI/ICI database, almost three-quarters of plan balances are invested directly or indirectly in equity securities. Specifically, 49.8 percent of total plan balances are invested in equity funds, 17.7 percent in company stock, 11.4 percent in guaranteed investment contracts (GICs), 8.4 percent in balanced funds, 6.1 percent in bond funds, 4.7 percent in money funds, and 0.3 percent in other stable value funds. Participant asset allocation varies considerably with age. Younger participants tend to favor equity funds, while older participants are more disposed to invest in GICs and bond funds. On average, participants in their 20s have 62.1 percent of their account balances invested in equity funds, in contrast to 39.8 percent for those in their 60s. Participants in their 20s invest 4.7 percent of their assets in GICs, while those in their 60s invest 20.6 percent. Bond funds, which represent 4.7 percent of the assets of participants in their 20s, amount to 9.0 percent of the assets of participants in their 60s. Investment options offered by 401(k) plans appear to influence asset allocation

  10. $100 Bills on the Sidewalk: Suboptimal Investment in 401(k) Plans*

    PubMed Central

    Choi, James J.; Laibson, David; Madrian, Brigitte C.

    2010-01-01

    We identify employees at seven companies whose 401(k) investment choices are dominated because they are contributing less than the employer matching contribution threshold despite being vested in their match and being able to make penalty-free 401(k) withdrawals for any reason because they are older than 59½. At the average firm, 36% of match-eligible employees over 59½ forego arbitrage profits that average 1.6% of their annual pay, or $507. A survey educating employees about the free lunch they are foregoing raised contribution rates by a statistically insignificant 0.67 percent of income among those completing the survey. PMID:21860536

  11. 26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false SIMPLE 401(k) plan requirements. 1.401(k)-4 Section 1.401(k)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...(k)-4 SIMPLE 401(k) plan requirements. (a) General rule. A cash or deferred arrangement satisfies...

  12. 26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false SIMPLE 401(k) plan requirements. 1.401(k)-4 Section 1.401(k)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-4...

  13. 26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false SIMPLE 401(k) plan requirements. 1.401(k)-4 Section 1.401(k)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...(k)-4 SIMPLE 401(k) plan requirements. (a) General rule. A cash or deferred arrangement satisfies...

  14. 26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true SIMPLE 401(k) plan requirements. 1.401(k)-4 Section 1.401(k)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...(k)-4 SIMPLE 401(k) plan requirements. (a) General rule. A cash or deferred arrangement satisfies...

  15. 26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false SIMPLE 401(k) plan requirements. 1.401(k)-4 Section 1.401(k)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...(k)-4 SIMPLE 401(k) plan requirements. (a) General rule. A cash or deferred arrangement satisfies...

  16. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... requirements. § 1.401(k)-5Special rules for mergers, acquisitions and similar events. § 1.401(k)-6Definitions.... (g) Plan year. (h) Other rules. § 1.401(k)-5Special Rules for Mergers, Acquisitions and...

  17. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Table of contents. 1.401(k)-0 Section 1.401(k)-0...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-0 Table of contents... section in §§ 1.401(k)-1 through 1.401(k)-6. List of Sections § 1.401(k)-1Certain cash or...

  18. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Table of contents. 1.401(k)-0 Section 1.401(k)-0...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-0 Table of contents... section in §§ 1.401(k)-1 through 1.401(k)-6. List of Sections § 1.401(k)-1Certain cash or...

  19. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Table of contents. 1.401(k)-0 Section 1.401(k)-0...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-0 Table of contents... section in §§ 1.401(k)-1 through 1.401(k)-6. List of Sections § 1.401(k)-1Certain cash or...

  20. 26 CFR 1.401(k)-0 - Table of contents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Table of contents. 1.401(k)-0 Section 1.401(k)-0...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-0 Table of contents... section in §§ 1.401(k)-1 through 1.401(k)-6. List of Sections § 1.401(k)-1Certain cash or...

  1. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and...

  2. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and...

  3. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and...

  4. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and...

  5. 26 CFR 1.401(k)-6 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and the...

  6. Roth 401(k): asking the right questions.

    PubMed

    Joyner, James F

    2006-01-01

    Roth 401(k) provisions are a newly available feature of 401(k) plans. Roth 401(k) provisions are after-tax savings that generally are tax-free at the time of distribution. Questions arise for plan sponsors about whether the new feature is beneficial, and to whom, and what needs to be done if the plan sponsor decides to offer this provision to its employees. This article tries to answer some of those common questions, including a simple computational analysis to try to answer the important question of how much an employee-participant genuinely benefits from this savings approach. Some practical issues of implementation are touched on, and some unanswered questions are identified. PMID:16833065

  7. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Safe harbor requirements. 1.401(k)-3 Section 1.401(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3...

  8. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Safe harbor requirements. 1.401(k)-3 Section 1.401(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3...

  9. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Safe harbor requirements. 1.401(k)-3 Section 1.401(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3...

  10. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Safe harbor requirements. 1.401(k)-3 Section 1.401(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3...

  11. 26 CFR 1.401(k)-3 - Safe harbor requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Safe harbor requirements. 1.401(k)-3 Section 1.401(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3 Safe...

  12. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...)(2)(iv) (as it appeared in the April 1, 2007, edition of 26 CFR part 1). (v) Distribution. Within 12... determined under § 1.401(k)-2(b)(2)(vi) (as it appeared in the April 1, 2007, edition of 26 CFR Part 1). (C... 26 Internal Revenue 5 2010-04-01 2010-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2...

  13. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... determined under § 1.401(k)-2(b)(2)(vi) (as it appeared in the April 1, 2007, edition of 26 CFR Part 1). (C...)(2)(iv) (as it appeared in the April 1, 2007, edition of 26 CFR part 1). (v) Distribution. Within 12... 26 Internal Revenue 5 2014-04-01 2014-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2...

  14. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... determined under § 1.401(k)-2(b)(2)(vi) (as it appeared in the April 1, 2007, edition of 26 CFR Part 1). (C...)(2)(iv) (as it appeared in the April 1, 2007, edition of 26 CFR part 1). (v) Distribution. Within 12... 26 Internal Revenue 5 2013-04-01 2013-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2...

  15. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... determined under § 1.401(k)-2(b)(2)(vi) (as it appeared in the April 1, 2007, edition of 26 CFR Part 1). (C...)(2)(iv) (as it appeared in the April 1, 2007, edition of 26 CFR part 1). (v) Distribution. Within 12... 26 Internal Revenue 5 2011-04-01 2011-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2...

  16. 26 CFR 1.401(k)-2 - ADP test.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... determined under § 1.401(k)-2(b)(2)(vi) (as it appeared in the April 1, 2007, edition of 26 CFR Part 1). (C...)(2)(iv) (as it appeared in the April 1, 2007, edition of 26 CFR part 1). (v) Distribution. Within 12... 26 Internal Revenue 5 2012-04-01 2011-04-01 true ADP test. 1.401(k)-2 Section 1.401(k)-2...

  17. 401(k) Plans. Incidence, Provisions, and Benefits. Report to the Ranking Minority Member, Special Committee on Aging, U.S. Senate.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC. Program Evaluation and Methodology Div.

    The General Accounting Office studied employer-sponsored retirement savings plans provided for under section 401(k) of the Internal Revenue Code. Nearly 5,000 employers were surveyed in 1987 to determine (1) the incidence of 401(k) plans and their relationship to other types of retirement plans; (2) the variation in plan provisions and experiences…

  18. An Individual Perspective on Risk in a DC (Usually 401(k)) Environment.

    PubMed

    Rappaport, Anna M

    2016-01-01

    Traditional benefit packages once typically included defined benefit (DB) pension plans and focused on identifying the key financial risks facing employees, deciding which were more serious and developing strategies to protect employees from those risks. Today, defined contribution (DC) plans often are the primary retirement security vehicle, and much of the risk protection has been taken out of the benefits package. This article focuses on some of the risks facing employees, identifies which are covered by the typical 401(k) plan and which are not and provides ideas for managing risks not covered directly by the typical plan. There is substantial focus on long-term disability and longevity. The discussion spans savings and payout periods and suggests some ideas for the future, including greater integration of 401(k) plans with risk protection approaches. The article does not focus on investment risk and options. PMID:27017792

  19. 18 CFR 367.1360 - Account 136, Temporary cash investments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... cash investments. 367.1360 Section 367.1360 Conservation of Power and Water Resources FEDERAL ENERGY... cash investments. (a) This account must include the book cost of investments, such as demand and time... similar investments, acquired for the purpose of temporarily investing cash. (b) This account must...

  20. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... investments. 367.1240 Section 367.1240 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1240 Account 124, Other investments. (a) This account must include the book cost of investments in securities issued or assumed by...

  1. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... investments. 367.1240 Section 367.1240 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1240 Account 124, Other investments. (a) This account must include the book cost of investments in securities issued or assumed by...

  2. Health Care Consumerism: Lessons My 401(k) Plan Taught Me.

    PubMed

    Steinberg, Allen T

    2015-01-01

    Changes to the U.S. health care system are here. As we think about how individuals will pay for health care--while actively employed and while retired--our experiences with 401(k) plans provide some valuable lessons. In order to support employees in this new health care world--a challenge arguably more daunting than the 401(k) challenge we faced 20 years ago--some very different types of support are needed. Employers should consider providing their employees with the resources to manage health care changes. PMID:26666089

  3. Health Care Consumerism: Lessons My 401(k) Plan Taught Me.

    PubMed

    Steinberg, Allen T

    2015-01-01

    Changes to the U.S. health care system are here. As we think about how individuals will pay for health care--while actively employed and while retired--our experiences with 401(k) plans provide some valuable lessons. In order to support employees in this new health care world--a challenge arguably more daunting than the 401(k) challenge we faced 20 years ago--some very different types of support are needed. Employers should consider providing their employees with the resources to manage health care changes.

  4. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Investment account requirements. 203... TREASURY TAX AND LOAN PROGRAM Investment Program and Collateral Security Requirements for TT&L Depositaries § 203.20 Investment account requirements. (a) Additions. Treasury will invest funds in obligations...

  5. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Investment account requirements. 203... TREASURY TAX AND LOAN PROGRAM Investment Program and Collateral Security Requirements for TT&L Depositaries § 203.20 Investment account requirements. (a) Additions. Treasury will invest funds in obligations...

  6. 31 CFR 203.20 - Investment account requirements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Investment account requirements. 203... TREASURY TAX AND LOAN PROGRAM Investment Program and Collateral Security Requirements for TT&L Depositaries § 203.20 Investment account requirements. (a) Additions. Treasury will invest funds in obligations...

  7. 26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Special rules for mergers, acquisitions and similar events. 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE.... § 1.401(k)-5 Special rules for mergers, acquisitions and similar events....

  8. 26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Special rules for mergers, acquisitions and similar events. 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.401(k)-5 Special rules for mergers, acquisitions and similar events....

  9. 26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Special rules for mergers, acquisitions and similar events. 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.401(k)-5 Special rules for mergers, acquisitions and similar events....

  10. 26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Special rules for mergers, acquisitions and similar events. 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.401(k)-5 Special rules for mergers, acquisitions and similar events....

  11. 26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Special rules for mergers, acquisitions and similar events. 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Plans, Etc. § 1.401(k)-5 Special rules for mergers, acquisitions and similar events....

  12. 18 CFR 367.1360 - Account 136, Temporary cash investments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 136, Temporary cash investments. 367.1360 Section 367.1360 Conservation of Power and Water Resources FEDERAL ENERGY... cash investments. (a) This account must include the book cost of investments, such as demand and...

  13. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... determined in accordance with regulations and rulings issued by the Department of Labor. See 29 CFR 2510.3... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Certain cash or deferred arrangements. 1.401(k)-1 Section 1.401(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  14. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... determined in accordance with regulations and rulings issued by the Department of Labor. See 29 CFR 2510.3... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Certain cash or deferred arrangements. 1.401(k)-1 Section 1.401(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  15. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... determined in accordance with regulations and rulings issued by the Department of Labor. See 29 CFR 2510.3... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Certain cash or deferred arrangements. 1.401(k)-1 Section 1.401(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  16. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... determined in accordance with regulations and rulings issued by the Department of Labor. See 29 CFR 2510.3... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Certain cash or deferred arrangements. 1.401(k)-1 Section 1.401(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

  17. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... rulings issued by the Department of Labor. See 29 CFR 2510.3-102. (3) Rules applicable to cash or deferred... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Certain cash or deferred arrangements. 1.401(k)-1 Section 1.401(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  18. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS... discount or premium on interest bearing investments. (See account 419, Interest and dividend income (§...

  19. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS... discount or premium on interest bearing investments. (See account 419, Interest and dividend income (§...

  20. Women Accountants in Practicing Accounting Firms: Their Status, Investments and Returns

    ERIC Educational Resources Information Center

    Okpechi, Simeon O.; Belmasrour, Rachid

    2011-01-01

    In the past twenty years, the number of qualified women accountants in the U.S. has outstripped that of men according to American Institute of Certified Public Accountants; yet these women occupy few strategic positions in accounting firms. Retention has been a major issue. This study explores how the perception of their status, investments and…

  1. 18 CFR 367.1240 - Account 124, Other investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL... THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS... discount or premium on interest bearing investments. (See account 419, Interest and dividend income (§...

  2. How to Open the Door to the Roth 401(k) Savings Opportunity.

    PubMed

    Knopping, Jamie

    2016-01-01

    For many employees, Roth 401(k) contributions are a smart move toward strengthening retirement readiness, yet they remain markedly underused. Employers should consider providing the option, educating employees on its value and providing a good modeling tool to help plan participants make the Roth decision. Doing so could both increase overall 401(k) participation and lead employees to save more for retirement--which would help the enterprise meet organizational goals by maintaining high employee engagement and productivity levels and reducing talent-related risk. PMID:27017795

  3. Managing resources and ensuring accountability: understanding return on investment.

    PubMed

    Green, Alexia; Masten, Yondell; Cherry, Barbara

    2005-01-01

    Leaders of colleges of nursing face increasing challenges associated with insufficient resources coupled with growing market demands. Managing financial resources and ensuring accountability are essential leadership skills for deans and academic leaders across the nation. An understanding of "return on investment" or "ROI" analysis as a mechanism to negotiate and validate outcomes with varied stakeholders is critical to building a financial business case. ROI analysis is one component of metrics for knowledge management and must be understood from a business perspective. Providing leadership to a resilient college of nursing requires a willingness to utilize innovative strategies and effective metrics to measure outcomes. By raising the effectiveness of base spending, thereby increasing ROI, an academic leader is better positioned to innovate, which is crucial to the future success of nursing education.

  4. 25 CFR 115.711 - How is money in a trust account invested?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false How is money in a trust account invested? 115.711 Section 115.711 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS... § 115.711 How is money in a trust account invested? OTFM manages trust fund investments and...

  5. 12 CFR 150.330 - Are there investments in which I may not invest funds of a fiduciary account?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Are there investments in which I may not invest funds of a fiduciary account? 150.330 Section 150.330 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary...

  6. 12 CFR 150.330 - Are there investments in which I may not invest funds of a fiduciary account?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Are there investments in which I may not invest funds of a fiduciary account? 150.330 Section 150.330 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary...

  7. 12 CFR 550.330 - Are there investments in which I may not invest funds of a fiduciary account?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Are there investments in which I may not invest funds of a fiduciary account? 550.330 Section 550.330 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers...

  8. 12 CFR 550.330 - Are there investments in which I may not invest funds of a fiduciary account?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Are there investments in which I may not invest funds of a fiduciary account? 550.330 Section 550.330 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers...

  9. 12 CFR 550.330 - Are there investments in which I may not invest funds of a fiduciary account?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Are there investments in which I may not invest funds of a fiduciary account? 550.330 Section 550.330 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers...

  10. 12 CFR 550.330 - Are there investments in which I may not invest funds of a fiduciary account?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Are there investments in which I may not invest funds of a fiduciary account? 550.330 Section 550.330 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers...

  11. 12 CFR 150.330 - Are there investments in which I may not invest funds of a fiduciary account?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Are there investments in which I may not invest funds of a fiduciary account? 150.330 Section 150.330 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary...

  12. 12 CFR 550.330 - Are there investments in which I may not invest funds of a fiduciary account?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Are there investments in which I may not invest funds of a fiduciary account? 550.330 Section 550.330 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers...

  13. 17 CFR 240.13f-1 - Reporting by institutional investment managers of information with respect to accounts over which...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... investment managers of information with respect to accounts over which they exercise investment discretion... of information with respect to accounts over which they exercise investment discretion. (a)(1) Every institutional investment manager which exercises investment discretion with respect to accounts holding...

  14. 17 CFR 240.13f-1 - Reporting by institutional investment managers of information with respect to accounts over which...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... investment managers of information with respect to accounts over which they exercise investment discretion... of information with respect to accounts over which they exercise investment discretion. (a)(1) Every institutional investment manager which exercises investment discretion with respect to accounts holding...

  15. 17 CFR 240.13f-1 - Reporting by institutional investment managers of information with respect to accounts over which...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... investment managers of information with respect to accounts over which they exercise investment discretion... of information with respect to accounts over which they exercise investment discretion. (a)(1) Every institutional investment manager which exercises investment discretion with respect to accounts holding...

  16. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... statement for separate accounts organized as management investment companies. 239.17a Section 239.17a... accounts organized as management investment companies. Form N-3 shall be used for registration under the... register under the Investment Company Act of 1940 as management investment companies, and certain...

  17. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1230 Account 123... offsetting entry to the recording of amortization of discount or premium on interest bearing...

  18. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... in associate companies. 367.1230 Section 367.1230 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE... NATURAL GAS ACT Balance Sheet Chart of Accounts Other Property and Investments § 367.1230 Account...

  19. 31 CFR 540.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... funds in interest-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c... § 540.201 shall hold or place such funds in a blocked interest-bearing account located in the...

  20. 31 CFR 597.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) of this section, or... funds subject to § 597.201(b) shall hold or place such funds in a blocked interest-bearing account...

  1. 31 CFR 598.206 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  2. 31 CFR 544.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... interest-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c) or (d) of...) shall hold or place such funds in a blocked interest-bearing account located in the United States....

  3. 31 CFR 540.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... funds in interest-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c... § 540.201 shall hold or place such funds in a blocked interest-bearing account located in the...

  4. 31 CFR 562.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c) or (d) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  5. 31 CFR 544.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... interest-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c) or (d) of...) shall hold or place such funds in a blocked interest-bearing account located in the United States....

  6. 31 CFR 547.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... hold or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  7. 31 CFR 597.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) of this section, or... funds subject to § 597.201(b) shall hold or place such funds in a blocked interest-bearing account...

  8. 31 CFR 586.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... Holding of funds in interest-bearing accounts; investment and reinvestment. (a) Except as provided in..., subject to § 586.201 shall hold or place such funds in a blocked interest-bearing account located in...

  9. 31 CFR 598.206 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  10. 31 CFR 547.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... hold or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  11. 31 CFR 547.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... hold or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  12. 31 CFR 590.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (e) or (f) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  13. 31 CFR 598.206 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  14. 31 CFR 598.206 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  15. 31 CFR 597.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) of this section, or... funds subject to § 597.201(b) shall hold or place such funds in a blocked interest-bearing account...

  16. 31 CFR 562.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c) or (d) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  17. 31 CFR 540.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... funds in interest-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c... § 540.201 shall hold or place such funds in a blocked interest-bearing account located in the...

  18. 31 CFR 598.206 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) or (d) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  19. 31 CFR 597.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraph (c) of this section, or... funds subject to § 597.201(b) shall hold or place such funds in a blocked interest-bearing account...

  20. 31 CFR 590.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing...-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (e) or (f) of this... or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  1. 31 CFR 544.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... interest-bearing accounts; investment and reinvestment. (a) Except as provided in paragraphs (c) or (d) of...) shall hold or place such funds in a blocked interest-bearing account located in the United States....

  2. 31 CFR 542.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... accounts; investment and reinvestment. 542.203 Section 542.203 Money and Finance: Treasury Regulations... SYRIAN SANCTIONS REGULATIONS Prohibitions § 542.203 Holding of funds in interest-bearing accounts... or other attempted use of blocked funds or other assets as collateral. Note to § 542.203: See §...

  3. 31 CFR 593.203 - Holding of blocked funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...-bearing accounts; investment and reinvestment. 593.203 Section 593.203 Money and Finance: Treasury... blocked funds in interest-bearing accounts; investment and reinvestment. (a) Except as provided in..., subject to § 593.201(a) shall hold or place such funds in a blocked interest-bearing account located...

  4. 31 CFR 593.203 - Holding of blocked funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...-bearing accounts; investment and reinvestment. 593.203 Section 593.203 Money and Finance: Treasury... blocked funds in interest-bearing accounts; investment and reinvestment. (a) Except as provided in..., subject to § 593.201(a) shall hold or place such funds in a blocked interest-bearing account located...

  5. 17 CFR 239.17c - Form N-6, registration statement for separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... statement for separate accounts organized as unit investment trusts that offer variable life insurance... of separate accounts that offer variable life insurance policies and that register under the..., registration statement for separate accounts organized as unit investment trusts that offer variable...

  6. 31 CFR 587.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing....203 Holding of funds in interest-bearing accounts; investment and reinvestment. (a) Except as provided... obligations subject to § 587.201(a) shall hold or place such funds in a blocked interest-bearing...

  7. The Answer Is Blowing in the Wind. Investment in Training from a Human Resource Accounting Perspective.

    ERIC Educational Resources Information Center

    Johanson, Ulf

    1998-01-01

    Presents components of human resource accounting (HRA)--description of human resource costs, estimation of return on investment, estimation of human resource values. Reviews research on the influence of HRA on decision making, concluding that a number of factors inhibit its effective use. (SK)

  8. 12 CFR 250.410 - Interlocking relationships between bank and its commingled investment account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... be an eligible operation for a national bank under his Regulation 9, “Fiduciary Powers of National... commingled investment account. 250.410 Section 250.410 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) MISCELLANEOUS...

  9. 12 CFR 250.410 - Interlocking relationships between bank and its commingled investment account.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... be an eligible operation for a national bank under his Regulation 9, “Fiduciary Powers of National... commingled investment account. 250.410 Section 250.410 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) MISCELLANEOUS...

  10. 31 CFR 562.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... IRANIAN HUMAN RIGHTS ABUSES SANCTIONS REGULATIONS Prohibitions § 562.203 Holding of funds in interest... or place such funds in a blocked interest-bearing account located in the United States. (b)(1) For... the funds are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of...

  11. 31 CFR 562.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... IRANIAN HUMAN RIGHTS ABUSES SANCTIONS REGULATIONS Prohibitions § 562.203 Holding of funds in interest... or place such funds in a blocked interest-bearing account located in the United States. (b)(1) For... the funds are invested in a money market fund or in U.S. Treasury bills. (2) For purposes of...

  12. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  13. 31 CFR 570.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 570.203 Section 570.203 Money and Finance: Treasury Regulations... LIBYAN SANCTIONS REGULATIONS Prohibitions § 570.203 Holding of funds in interest-bearing...

  14. 31 CFR 558.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 558.203 Section 558.203 Money and Finance: Treasury Regulations... SOUTH SUDAN SANCTIONS REGULATIONS Prohibitions § 558.203 Holding of funds in interest-bearing...

  15. 31 CFR 551.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 551.203 Section 551.203 Money and Finance: Treasury Regulations... SOMALIA SANCTIONS REGULATIONS Prohibitions § 551.203 Holding of funds in interest-bearing...

  16. 31 CFR 590.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 590.203 Section 590.203 Money and Finance: Treasury Regulations... TRANSNATIONAL CRIMINAL ORGANIZATIONS SANCTIONS REGULATIONS Prohibitions § 590.203 Holding of funds in...

  17. 31 CFR 552.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 552.203 Section 552.203 Money and Finance: Treasury Regulations... YEMEN SANCTIONS REGULATIONS Prohibitions § 552.203 Holding of funds in interest-bearing...

  18. 31 CFR 542.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 542.203 Section 542.203 Money and Finance: Treasury Regulations... SYRIAN SANCTIONS REGULATIONS Prohibitions § 542.203 Holding of funds in interest-bearing...

  19. 31 CFR 576.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 576.203 Section 576.203 Money and Finance: Treasury Regulations... STABILIZATION AND INSURGENCY SANCTIONS REGULATIONS Prohibitions § 576.203 Holding of funds in...

  20. 31 CFR 576.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 576.203 Section 576.203 Money and Finance: Treasury Regulations... STABILIZATION AND INSURGENCY SANCTIONS REGULATIONS Prohibitions § 576.203 Holding of funds in...

  1. 31 CFR 546.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 546.203 Section 546.203 Money and Finance: Treasury Regulations... DARFUR SANCTIONS REGULATIONS Prohibitions § 546.203 Holding of funds in interest-bearing...

  2. 31 CFR 570.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 570.203 Section 570.203 Money and Finance: Treasury Regulations... LIBYAN SANCTIONS REGULATIONS Prohibitions § 570.203 Holding of funds in interest-bearing...

  3. 31 CFR 552.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 552.203 Section 552.203 Money and Finance: Treasury Regulations... YEMEN SANCTIONS REGULATIONS Prohibitions § 552.203 Holding of funds in interest-bearing...

  4. 31 CFR 549.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 549.203 Section 549.203 Money and Finance: Treasury Regulations... LEBANON SANCTIONS REGULATIONS Prohibitions § 549.203 Holding of funds in interest-bearing...

  5. 31 CFR 548.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 548.203 Section 548.203 Money and Finance: Treasury Regulations... BELARUS SANCTIONS REGULATIONS Prohibitions § 548.203 Holding of funds in interest-bearing...

  6. 31 CFR 538.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 538.203 Section 538.203 Money and Finance: Treasury Regulations... SUDANESE SANCTIONS REGULATIONS Prohibitions § 538.203 Holding of funds in interest-bearing...

  7. 31 CFR 588.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 588.203 Section 588.203 Money and Finance: Treasury Regulations... WESTERN BALKANS STABILIZATION REGULATIONS Prohibitions § 588.203 Holding of funds in...

  8. 31 CFR 546.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 546.203 Section 546.203 Money and Finance: Treasury Regulations... DARFUR SANCTIONS REGULATIONS Prohibitions § 546.203 Holding of funds in interest-bearing...

  9. 31 CFR 588.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 588.203 Section 588.203 Money and Finance: Treasury Regulations... WESTERN BALKANS STABILIZATION REGULATIONS Prohibitions § 588.203 Holding of funds in...

  10. 31 CFR 551.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 551.203 Section 551.203 Money and Finance: Treasury Regulations... SOMALIA SANCTIONS REGULATIONS Prohibitions § 551.203 Holding of funds in interest-bearing...

  11. 31 CFR 540.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 540.203 Section 540.203 Money and Finance: Treasury Regulations... HIGHLY ENRICHED URANIUM (HEU) AGREEMENT ASSETS CONTROL REGULATIONS Prohibitions § 540.203 Holding...

  12. 31 CFR 547.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 547.203 Section 547.203 Money and Finance: Treasury Regulations... DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS REGULATIONS Prohibitions § 547.203 Holding of funds in...

  13. 31 CFR 540.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 540.203 Section 540.203 Money and Finance: Treasury Regulations... HIGHLY ENRICHED URANIUM (HEU) AGREEMENT ASSETS CONTROL REGULATIONS Prohibitions § 540.203 Holding...

  14. 31 CFR 541.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 541.203 Section 541.203 Money and Finance: Treasury Regulations... ZIMBABWE SANCTIONS REGULATIONS Prohibitions § 541.203 Holding of funds in interest-bearing...

  15. 31 CFR 547.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 547.203 Section 547.203 Money and Finance: Treasury Regulations... DEMOCRATIC REPUBLIC OF THE CONGO SANCTIONS REGULATIONS Prohibitions § 547.203 Holding of funds in...

  16. 31 CFR 544.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 544.203 Section 544.203 Money and Finance: Treasury Regulations... WEAPONS OF MASS DESTRUCTION PROLIFERATORS SANCTIONS REGULATIONS Prohibitions § 544.203 Holding of funds...

  17. 31 CFR 548.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 548.203 Section 548.203 Money and Finance: Treasury Regulations... BELARUS SANCTIONS REGULATIONS Prohibitions § 548.203 Holding of funds in interest-bearing...

  18. 31 CFR 543.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 543.203 Section 543.203 Money and Finance: Treasury Regulations... D'IVOIRE SANCTIONS REGULATIONS Prohibitions § 543.203 Holding of funds in interest-bearing...

  19. 31 CFR 510.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 510.203 Section 510.203 Money and Finance: Treasury Regulations... NORTH KOREA SANCTIONS REGULATIONS Prohibitions § 510.203 Holding of funds in interest-bearing...

  20. 31 CFR 541.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 541.203 Section 541.203 Money and Finance: Treasury Regulations... ZIMBABWE SANCTIONS REGULATIONS Prohibitions § 541.203 Holding of funds in interest-bearing...

  1. 31 CFR 510.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 510.203 Section 510.203 Money and Finance: Treasury Regulations... NORTH KOREA SANCTIONS REGULATIONS Prohibitions § 510.203 Holding of funds in interest-bearing...

  2. 31 CFR 543.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 543.203 Section 543.203 Money and Finance: Treasury Regulations... D'IVOIRE SANCTIONS REGULATIONS Prohibitions § 543.203 Holding of funds in interest-bearing...

  3. 31 CFR 549.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 549.203 Section 549.203 Money and Finance: Treasury Regulations... LEBANON SANCTIONS REGULATIONS Prohibitions § 549.203 Holding of funds in interest-bearing...

  4. 31 CFR 544.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 544.203 Section 544.203 Money and Finance: Treasury Regulations... WEAPONS OF MASS DESTRUCTION PROLIFERATORS SANCTIONS REGULATIONS Prohibitions § 544.203 Holding of funds...

  5. 31 CFR 597.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 597.203 Section 597.203 Money and Finance: Treasury Regulations... FOREIGN TERRORIST ORGANIZATIONS SANCTIONS REGULATIONS Prohibitions § 597.203 Holding of funds in...

  6. 31 CFR 594.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 594.203 Section 594.203 Money and Finance: Treasury Regulations... GLOBAL TERRORISM SANCTIONS REGULATIONS Prohibitions § 594.203 Holding of funds in...

  7. 31 CFR 538.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing accounts; investment and reinvestment. 538.203 Section 538.203 Money and Finance: Treasury Regulations... SUDANESE SANCTIONS REGULATIONS Prohibitions § 538.203 Holding of funds in interest-bearing...

  8. 12 CFR 150.240 - May I hold investments of a fiduciary account off-premises?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false May I hold investments of a fiduciary account off-premises? 150.240 Section 150.240 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and...

  9. 12 CFR 550.240 - May I hold investments of a fiduciary account off-premises?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false May I hold investments of a fiduciary account off-premises? 550.240 Section 550.240 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and...

  10. 12 CFR 550.240 - May I hold investments of a fiduciary account off-premises?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true May I hold investments of a fiduciary account off-premises? 550.240 Section 550.240 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and...

  11. 12 CFR 550.240 - May I hold investments of a fiduciary account off-premises?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false May I hold investments of a fiduciary account off-premises? 550.240 Section 550.240 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and...

  12. 12 CFR 150.240 - May I hold investments of a fiduciary account off-premises?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false May I hold investments of a fiduciary account off-premises? 150.240 Section 150.240 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and...

  13. 12 CFR 550.240 - May I hold investments of a fiduciary account off-premises?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true May I hold investments of a fiduciary account off-premises? 550.240 Section 550.240 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and...

  14. 12 CFR 150.240 - May I hold investments of a fiduciary account off-premises?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false May I hold investments of a fiduciary account off-premises? 150.240 Section 150.240 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and...

  15. 12 CFR 550.240 - May I hold investments of a fiduciary account off-premises?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false May I hold investments of a fiduciary account off-premises? 550.240 Section 550.240 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Custody and...

  16. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...

  17. Accounting Issues: An Essay Series Part VI--Investments in Securities

    ERIC Educational Resources Information Center

    Laux, Judy

    2008-01-01

    The sixth in a series of theory-based essays, this article presents accounting for investments in debt and equity securities along with some related conceptual and measurement issues. Additional coverage is devoted to potential ethical dilemmas and both theoretical and empirical literature related to this asset. (Contains 1 footnote.)

  18. Lessons from the evolution of 401(k) retirement plans for increased consumerism in health care: an application of behavioral research.

    PubMed

    DiCenzo, Jodi; Fronstin, Paul

    2008-08-01

    when it was one of 24 as opposed to one of six, evidence has shown that people tend to be less likely to join a company-sponsored retirement plan when more investment options are offered. More choice can also lead to lower satisfaction. It is also known that workers may not be able to appropriately sort through many complex alternatives and that education is not always as effective as employers would hope. Decision complexity often forces people to find a way to simplify, and one of the easiest rules of thumb is to pick the option with the lowest short-term cost, even when that alternative is more costly in the longer run. It is also known that, for good or for bad, choices are constructed on the fly; preferences are dynamic, and logic does not always apply. Financial incentives are helpful in motivating behavior, but they do not affect everyone's decisions. Despite significant financial incentives to participate in 401(k) plans, many workers choose not to. Similarly, despite many of the financial incentives embedded in health care plan design, it can be expected that these incentives will not effectively motivate and engage all workers. One seemingly rational approach to improve workers' decision making is to provide education and guidance to help them sort through complex alternatives and to demonstrate the value of financial incentives. Certainly, providing education and guidance in the form of decision support tools may be an employer's responsibility. However, some studies have shown that, even when "educated" workers have the intent to make improved decisions, they often lack follow-through and fail to take action. In short, education and guidance may not be enough to foster improved health care consumerism. Some employers have begun to design benefit programs with a view toward overcoming behavioral tendencies that negatively affect workers' well-being. Newer retirement plan designs involve careful consideration of default choices. These defaults apply unless

  19. Lessons from the evolution of 401(k) retirement plans for increased consumerism in health care: an application of behavioral research.

    PubMed

    DiCenzo, Jodi; Fronstin, Paul

    2008-08-01

    when it was one of 24 as opposed to one of six, evidence has shown that people tend to be less likely to join a company-sponsored retirement plan when more investment options are offered. More choice can also lead to lower satisfaction. It is also known that workers may not be able to appropriately sort through many complex alternatives and that education is not always as effective as employers would hope. Decision complexity often forces people to find a way to simplify, and one of the easiest rules of thumb is to pick the option with the lowest short-term cost, even when that alternative is more costly in the longer run. It is also known that, for good or for bad, choices are constructed on the fly; preferences are dynamic, and logic does not always apply. Financial incentives are helpful in motivating behavior, but they do not affect everyone's decisions. Despite significant financial incentives to participate in 401(k) plans, many workers choose not to. Similarly, despite many of the financial incentives embedded in health care plan design, it can be expected that these incentives will not effectively motivate and engage all workers. One seemingly rational approach to improve workers' decision making is to provide education and guidance to help them sort through complex alternatives and to demonstrate the value of financial incentives. Certainly, providing education and guidance in the form of decision support tools may be an employer's responsibility. However, some studies have shown that, even when "educated" workers have the intent to make improved decisions, they often lack follow-through and fail to take action. In short, education and guidance may not be enough to foster improved health care consumerism. Some employers have begun to design benefit programs with a view toward overcoming behavioral tendencies that negatively affect workers' well-being. Newer retirement plan designs involve careful consideration of default choices. These defaults apply unless

  20. Accountability: An Investment of Quality. Final Report of the AB 1725 Accountability Task Force.

    ERIC Educational Resources Information Center

    MacDougall, Peter; And Others

    In response to legislative mandate, the Chancellor's Office of the California Community Colleges initiated the development of a community college accountability system by convening a task force in January 1991. In addition, grants were awarded to four community college districts (i.e., Mt. San Antonio College, San Joaquin Delta College, San…

  1. Collection Development: After the Meltdown (Personal Investing), January 2011

    ERIC Educational Resources Information Center

    Maxted, Lawrence

    2011-01-01

    Many current investors involuntarily entered the realm of investments for the first time when 401(k) retirement and other market-tied savings plans became the norm. Homeowners thought their homes were safe, appreciating investments. Yet the last decade saw two major market corrections. The 2008 mortgage-backed securities crisis induced global…

  2. 26 CFR 301.6511(d)-4 - Overpayment of income tax on account of investment credit carryback.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Overpayment of income tax on account of... Limitations on Assessment and Collection § 301.6511(d)-4 Overpayment of income tax on account of investment... overpayment of income tax attributable to an investment credit carryback, provided in section 46(b), then...

  3. 26 CFR 301.6511(d)-4 - Overpayment of income tax on account of investment credit carryback.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of... Limitations on Assessment and Collection § 301.6511(d)-4 Overpayment of income tax on account of investment... overpayment of income tax attributable to an investment credit carryback, provided in section 46(b), then...

  4. 26 CFR 301.6511(d)-4 - Overpayment of income tax on account of investment credit carryback.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Overpayment of income tax on account of... Limitations on Assessment and Collection § 301.6511(d)-4 Overpayment of income tax on account of investment... overpayment of income tax attributable to an investment credit carryback, provided in section 46(b), then...

  5. 26 CFR 301.6511(d)-4 - Overpayment of income tax on account of investment credit carryback.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Overpayment of income tax on account of... Limitations on Assessment and Collection § 301.6511(d)-4 Overpayment of income tax on account of investment... overpayment of income tax attributable to an investment credit carryback, provided in section 46(b), then...

  6. 26 CFR 301.6511(d)-4 - Overpayment of income tax on account of investment credit carryback.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Overpayment of income tax on account of... Limitations on Assessment and Collection § 301.6511(d)-4 Overpayment of income tax on account of investment... overpayment of income tax attributable to an investment credit carryback, provided in section 46(b), then...

  7. 17 CFR 274.11d - Form N-6, registration statement of separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... statement of separate accounts organized as unit investment trusts that offer variable life insurance... variable life insurance policies. Form N-6 shall be used as the registration statement to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts that offer variable...

  8. 17 CFR 274.11d - Form N-6, registration statement of separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... statement of separate accounts organized as unit investment trusts that offer variable life insurance... variable life insurance policies. Form N-6 shall be used as the registration statement to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts that offer variable...

  9. 17 CFR 239.17c - Form N-6, registration statement for separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www... statement for separate accounts organized as unit investment trusts that offer variable life insurance..., registration statement for separate accounts organized as unit investment trusts that offer variable...

  10. 17 CFR 239.17c - Form N-6, registration statement for separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www... statement for separate accounts organized as unit investment trusts that offer variable life insurance..., registration statement for separate accounts organized as unit investment trusts that offer variable...

  11. 17 CFR 274.11d - Form N-6, registration statement of separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... statement of separate accounts organized as unit investment trusts that offer variable life insurance... variable life insurance policies. Form N-6 shall be used as the registration statement to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts that offer variable...

  12. 17 CFR 274.11d - Form N-6, registration statement of separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... statement of separate accounts organized as unit investment trusts that offer variable life insurance... variable life insurance policies. Form N-6 shall be used as the registration statement to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts that offer variable...

  13. 17 CFR 239.17c - Form N-6, registration statement for separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www... statement for separate accounts organized as unit investment trusts that offer variable life insurance..., registration statement for separate accounts organized as unit investment trusts that offer variable...

  14. 17 CFR 239.17c - Form N-6, registration statement for separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www... statement for separate accounts organized as unit investment trusts that offer variable life insurance..., registration statement for separate accounts organized as unit investment trusts that offer variable...

  15. 17 CFR 274.11d - Form N-6, registration statement of separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... statement of separate accounts organized as unit investment trusts that offer variable life insurance... variable life insurance policies. Form N-6 shall be used as the registration statement to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts that offer variable...

  16. The impact of automatic enrollment in 401(k) plans on future retirement accumulations: a simulation study based on plan design modifications of large plan sponsors.

    PubMed

    VanDerhei, Jack

    2010-04-01

    SIGNIFICANCE OF AUTO-ENROLLMENT: Automatic enrollment of participants in 401(k) plans, which was encouraged by provisions in the Pension Protect Act of 2006, is designed to overcome the drawbacks of voluntary enrollment by getting more workers to save in their work place retirement plan. Auto-enrollment for 401(k) plans has been demonstrated by previous EBRI research to have substantial potential benefits for some employees. NEW EBRI RESEARCH: This EBRI study analyzes plan-specific data of 1,000 large defined contribution plans for salaried employees from Benefit SpecSelect (Hewitt Associates LLC) in 2005 and 2009 to compare a subsample of plan sponsors that did not have auto-enrollment in 2005 but that had adopted it in 2009. Actual plan information on both actual auto-enrollment and actual match rate information were coded both before and after adoption of auto-enrollment from 225 large 401(k) plan sponsors and found that the average change was positive under auto-enrollment in each of the following three categories: The first-tier match rate, the effective match rate, the average total employer contribution rate. MODELING ANALYSIS: This analysis created a series of simulation programs using these data. The analysis indicates that the adoption of automatic enrollment in 401(k) plans is likely to have a very significant positive impact (even greater than EBRI projected in 2008) in generating additional retirement savings for many workers, especially for young and low-income workers: Under baseline assumptions, the median 401(k) accumulations for the lowest-income quartile of workers currently age 25-29 (assuming all 401(k) plans were voluntary enrollment plans as typified by the 225 large plan sponsors described above) would only be 0.08 times final earnings at age 65. However, if all 401(k) plans are assumed to be using the large plan sponsor auto-enrollment provisions, the median 401(k) accumulations for the lowest-income quartile jumps to 4.96 times final

  17. 17 CFR 274.220 - Form N-17f-2, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accounting of securities and similar investments in the custody of a registered management investment company... each certificate of accounting of securities and similar investments in the custody of a registered management investment company, filed pursuant to rule 17f-2. 274.220 Section 274.220 Commodity and...

  18. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 3 2013-04-01 2013-04-01 false Form N-3, registration statement of separate accounts organized as management investment companies. 274.11b Section 274.11b Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940...

  19. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at... INVESTMENT COMPANY ACT OF 1940 Registration Statements § 274.11b Form N-3, registration statement of separate... to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts...

  20. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at... INVESTMENT COMPANY ACT OF 1940 Registration Statements § 274.11b Form N-3, registration statement of separate... to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts...

  1. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at... INVESTMENT COMPANY ACT OF 1940 Registration Statements § 274.11b Form N-3, registration statement of separate... to be filed pursuant to section 8(b) of the Investment Company Act of 1940 by separate accounts...

  2. The impact of activity based cost accounting on health care capital investment decisions.

    PubMed

    Greene, J K; Metwalli, A

    2001-01-01

    For the future survival of the rural hospitals in the U.S., there is a need to make sound financial decisions. The Activity Based Cost Accounting (ABC) provides more accurate and detailed cost information to make an informed capital investment decision taking into consideration all the costs and revenue reimbursement from third party payors. The paper analyzes, evaluates and compares two scenarios of acquiring capital equipment and attempts to show the importance of utilizing the ABC method in making a sound financial decision as compared to the traditional cost method. PMID:11794757

  3. 17 CFR 274.219 - Form N-17f-1, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... each certificate of accounting of securities and similar investments of a management investment company... page for each certificate of accounting of securities and similar investments of a management.... Editorial Note: For Federal Register citations affecting Form N-17f-1, see the List of CFR Sections...

  4. Managing Your TIAA-CREF Retirement Accounts. Investment Strategies To Maximize Retirement Income.

    ERIC Educational Resources Information Center

    Goodall, Leonard E.; Corney, William J.

    This book offers investment strategies for participants in the primary retirement organization for universities and nonprofit organizations, the Teachers Insurance and Annuity-College Retirement Equities Fund (TIAA-CREF). The investment principles outlined also apply to retirement funds offered by other investment companies. The book's scope…

  5. Accountable for Billions, School Boards Break into the Investment Big Leagues.

    ERIC Educational Resources Information Center

    Rist, Marilee C.

    1988-01-01

    School budget dollars demand conscientious management and prudent investment, where permitted by law, in U.S. treasury bills, certificates of deposit, and repurchase agreements. Insets outline investment instruments and provide a money management primer and a chart of state-by-state investment rules. (MLH)

  6. Education and advice under ERISA for employee-directed 401(k) plans.

    PubMed

    Kimpel, J M

    2000-01-01

    Section 404(c) regulation sets forth the conditions that plan fiduciaries must meet to be relieved of liability for the consequences of employees' control over their accounts. After reviewing applicable laws and regulations, the author concludes that employers desiring to provide employees with education and/or advice services through a third party should be able to do so while still obtaining reliance on the protections of Section 404(c) and without taking on significant additional fiduciary responsibilities.

  7. 31 CFR 593.203 - Holding of blocked funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of blocked funds in interest-bearing accounts; investment and reinvestment. 593.203 Section 593.203 Money and Finance: Treasury... TREASURY FORMER LIBERIAN REGIME OF CHARLES TAYLOR SANCTIONS REGULATIONS Prohibitions § 593.203 Holding...

  8. 17 CFR 274.219 - Form N-17f-1, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... Editorial Note: For Federal Register citations affecting Form N-17f-1, see the List of CFR Sections Affected... each certificate of accounting of securities and similar investments of a management investment company... PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940 Forms for Other Statements § 274.219 Form N-17f-1,...

  9. 17 CFR 274.219 - Form N-17f-1, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    .... Editorial Note: For Federal Register citations affecting Form N-17f-1, see the List of CFR Sections Affected... each certificate of accounting of securities and similar investments of a management investment company... PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940 Forms for Other Statements § 274.219 Form N-17f-1,...

  10. 17 CFR 274.219 - Form N-17f-1, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... Editorial Note: For Federal Register citations affecting Form N-17f-1, see the List of CFR Sections Affected... each certificate of accounting of securities and similar investments of a management investment company... PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940 Forms for Other Statements § 274.219 Form N-17f-1,...

  11. 17 CFR 274.219 - Form N-17f-1, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    .... Editorial Note: For Federal Register citations affecting Form N-17f-1, see the List of CFR Sections Affected... each certificate of accounting of securities and similar investments of a management investment company... PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940 Forms for Other Statements § 274.219 Form N-17f-1,...

  12. 12 CFR 150.260 - How may I invest funds of a fiduciary account?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... CFR 9.18. (2) If you must file a document with the OCC under 12 CFR 9.18, the OCC may review such... used in 12 CFR 9.18 shall be deemed to include a Federal savings association. Funds Awaiting Investment... FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Investing Funds of A...

  13. 12 CFR 150.260 - How may I invest funds of a fiduciary account?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... CFR 9.18. (2) If you must file a document with the OCC under 12 CFR 9.18, the OCC may review such... used in 12 CFR 9.18 shall be deemed to include a Federal savings association. Funds Awaiting Investment... FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Investing Funds of A...

  14. 12 CFR 150.260 - How may I invest funds of a fiduciary account?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... CFR 9.18. (2) If you must file a document with the OCC under 12 CFR 9.18, the OCC may review such... used in 12 CFR 9.18 shall be deemed to include a Federal savings association. Funds Awaiting Investment... FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Investing Funds of A...

  15. 18 CFR 367.1230 - Account 123, Investment in associate companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND... not relate to a subsidiary company. (If the investment relates to a subsidiary company, it must...

  16. 12 CFR 550.260 - How may I invest funds of a fiduciary account?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... CFR 9.18. (2) If you must file a document with the Comptroller of the Currency under 12 CFR 9.18, you...” and “national bank” as used in 12 CFR 9.18 shall be deemed to include a Federal savings association... FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Investing Funds of A Fiduciary...

  17. 12 CFR 550.260 - How may I invest funds of a fiduciary account?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... CFR 9.18. (2) If you must file a document with the Comptroller of the Currency under 12 CFR 9.18, you...” and “national bank” as used in 12 CFR 9.18 shall be deemed to include a Federal savings association... FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Investing Funds of A Fiduciary...

  18. 12 CFR 550.260 - How may I invest funds of a fiduciary account?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... CFR 9.18. (2) If you must file a document with the Comptroller of the Currency under 12 CFR 9.18, you...” and “national bank” as used in 12 CFR 9.18 shall be deemed to include a Federal savings association... FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Investing Funds of A Fiduciary...

  19. 12 CFR 550.260 - How may I invest funds of a fiduciary account?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... CFR 9.18. (2) If you must file a document with the Comptroller of the Currency under 12 CFR 9.18, you...” and “national bank” as used in 12 CFR 9.18 shall be deemed to include a Federal savings association... FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Investing Funds of A Fiduciary...

  20. 12 CFR 550.260 - How may I invest funds of a fiduciary account?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... CFR 9.18. (2) If you must file a document with the Comptroller of the Currency under 12 CFR 9.18, you...” and “national bank” as used in 12 CFR 9.18 shall be deemed to include a Federal savings association... FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Investing Funds of A Fiduciary...

  1. 31 CFR 541.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... ZIMBABWE SANCTIONS REGULATIONS Prohibitions § 541.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  2. 31 CFR 510.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... NORTH KOREA SANCTIONS REGULATIONS Prohibitions § 510.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  3. 31 CFR 551.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... SOMALIA SANCTIONS REGULATIONS Prohibitions § 551.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  4. 31 CFR 542.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... SYRIAN SANCTIONS REGULATIONS Prohibitions § 542.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  5. 31 CFR 542.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... SYRIAN SANCTIONS REGULATIONS Prohibitions § 542.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  6. 31 CFR 570.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... LIBYAN SANCTIONS REGULATIONS Prohibitions § 570.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  7. 31 CFR 548.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... BELARUS SANCTIONS REGULATIONS Prohibitions § 548.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  8. 31 CFR 537.208 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... BURMESE SANCTIONS REGULATIONS Prohibitions § 537.208 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  9. 31 CFR 546.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... DARFUR SANCTIONS REGULATIONS Prohibitions § 546.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  10. 31 CFR 546.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... DARFUR SANCTIONS REGULATIONS Prohibitions § 546.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  11. 31 CFR 549.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... LEBANON SANCTIONS REGULATIONS Prohibitions § 549.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  12. 31 CFR 548.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... BELARUS SANCTIONS REGULATIONS Prohibitions § 548.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  13. 31 CFR 551.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... SOMALIA SANCTIONS REGULATIONS Prohibitions § 551.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  14. 31 CFR 538.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... SUDANESE SANCTIONS REGULATIONS Prohibitions § 538.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  15. 31 CFR 537.208 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... BURMESE SANCTIONS REGULATIONS Prohibitions § 537.208 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  16. 31 CFR 541.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... ZIMBABWE SANCTIONS REGULATIONS Prohibitions § 541.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  17. 31 CFR 538.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... SUDANESE SANCTIONS REGULATIONS Prohibitions § 538.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  18. 31 CFR 541.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... ZIMBABWE SANCTIONS REGULATIONS Prohibitions § 541.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  19. 31 CFR 537.208 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... BURMESE SANCTIONS REGULATIONS Prohibitions § 537.208 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  20. 31 CFR 542.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... SYRIAN SANCTIONS REGULATIONS Prohibitions § 542.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  1. 31 CFR 570.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... LIBYAN SANCTIONS REGULATIONS Prohibitions § 570.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  2. 31 CFR 548.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... BELARUS SANCTIONS REGULATIONS Prohibitions § 548.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  3. 31 CFR 549.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... LEBANON SANCTIONS REGULATIONS Prohibitions § 549.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  4. 31 CFR 546.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... DARFUR SANCTIONS REGULATIONS Prohibitions § 546.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  5. 31 CFR 537.208 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... BURMESE SANCTIONS REGULATIONS Prohibitions § 537.208 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  6. 31 CFR 589.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... UKRAINE RELATED SANCTIONS REGULATIONS Prohibitions § 589.203 Holding of funds in interest-bearing accounts... obligations, subject to § 589.201 shall hold or place such funds in a blocked interest-bearing account...

  7. 31 CFR 538.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... SUDANESE SANCTIONS REGULATIONS Prohibitions § 538.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  8. 31 CFR 551.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... SOMALIA SANCTIONS REGULATIONS Prohibitions § 551.203 Holding of funds in interest-bearing accounts... blocked interest-bearing account located in the United States. (b)(1) For purposes of this section,...

  9. Career and Technical Education: The Impact of Program Investment on Accountability Ratings

    ERIC Educational Resources Information Center

    Hersperger, Susan L.

    2012-01-01

    Purpose: The purpose of this study was to examine the extent to which Career and Technical Education (CTE) enrollment and expenditure differed as a function of the accountability ratings of Texas public high schools. The extent to which CTE enrollment and expenditure influences accountability ratings is not clear. Accordingly, in this study, CTE…

  10. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 255... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  11. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 255... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  12. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 255... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  13. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 255... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  14. Investing in Accounting: A Call for Professional Involvement in Higher Education

    ERIC Educational Resources Information Center

    Chang, Chun-Chia; Landis, Mark; Yu, Shaokun Carol

    2011-01-01

    The current financial crisis has created serious repercussions for accounting education. Public universities have lost funding and initiated huge budget cuts. These drastic cutbacks have resulted in the losses of courses, enrollment, and faculty. These losses will translate into inaccessibility of education will reduce the future accounting work…

  15. Using an Investment Project To Develop Professional Competencies in Introduction to Financial Accounting.

    ERIC Educational Resources Information Center

    Dudley, Lola Woodard; Davis, Henry H.; McGrady, David G.

    2001-01-01

    A group project involves accounting students in hypothetical creation of a stock portfolio after completing financial analyses. The activity develops decision-making, critical thinking, research, communication, and finance skills. (SK)

  16. 31 CFR 510.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... NORTH KOREA SANCTIONS REGULATIONS Prohibitions § 510.203 Holding of funds in interest-bearing accounts... or access to North Korea or any North Korean national who has property or interests in...

  17. 31 CFR 576.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... STABILIZATION AND INSURGENCY SANCTIONS REGULATIONS Prohibitions § 576.203 Holding of funds in interest-bearing... hold or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  18. 31 CFR 543.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing...´TE D'IVOIRE SANCTIONS REGULATIONS Prohibitions § 543.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  19. 31 CFR 588.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... WESTERN BALKANS STABILIZATION REGULATIONS Prohibitions § 588.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  20. 31 CFR 543.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing...´TE D'IVOIRE SANCTIONS REGULATIONS Prohibitions § 543.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  1. 31 CFR 588.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... WESTERN BALKANS STABILIZATION REGULATIONS Prohibitions § 588.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  2. 31 CFR 594.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... GLOBAL TERRORISM SANCTIONS REGULATIONS Prohibitions § 594.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  3. 31 CFR 594.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Holding of funds in interest-bearing... GLOBAL TERRORISM SANCTIONS REGULATIONS Prohibitions § 594.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  4. 31 CFR 545.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Holding of funds in interest-bearing... TALIBAN (AFGHANISTAN) SANCTIONS REGULATIONS Prohibitions § 545.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  5. 31 CFR 594.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... GLOBAL TERRORISM SANCTIONS REGULATIONS Prohibitions § 594.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  6. 31 CFR 594.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... GLOBAL TERRORISM SANCTIONS REGULATIONS Prohibitions § 594.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  7. 31 CFR 537.208 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... BURMESE SANCTIONS REGULATIONS Prohibitions § 537.208 Holding of funds in interest-bearing accounts... obligations, subject to § 537.201(a) shall hold or place such funds in a blocked interest-bearing...

  8. 31 CFR 576.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... STABILIZATION AND INSURGENCY SANCTIONS REGULATIONS Prohibitions § 576.203 Holding of funds in interest-bearing... hold or place such funds in a blocked interest-bearing account located in the United States. (b)(1)...

  9. 31 CFR 560.213 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Holding of funds in interest-bearing... IRANIAN TRANSACTIONS AND SANCTIONS REGULATIONS Prohibitions § 560.213 Holding of funds in interest-bearing... funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes of...

  10. 31 CFR 588.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing... WESTERN BALKANS STABILIZATION REGULATIONS Prohibitions § 588.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  11. 31 CFR 560.213 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Holding of funds in interest-bearing... IRANIAN TRANSACTIONS AND SANCTIONS REGULATIONS Prohibitions § 560.213 Holding of funds in interest-bearing... funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes of...

  12. 31 CFR 543.203 - Holding of funds in interest-bearing accounts; investment and reinvestment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Holding of funds in interest-bearing...´TE D'IVOIRE SANCTIONS REGULATIONS Prohibitions § 543.203 Holding of funds in interest-bearing... such funds in a blocked interest-bearing account located in the United States. (b)(1) For purposes...

  13. 12 CFR 250.409 - Investment for own account affects applicability of section 32.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... over the past 3 years, but underwriting has accounted for no more than one-half of 1 percent of that.... (a) The Board of Governors has been presented with the question whether a certain firm is primarily... a restricted family group, and had been held for relatively long periods of time. (f) The...

  14. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... pursuant to section 8(b) of the Investment Company Act of 1940 (§ 274.11b of this chapter). Editorial Note: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... register under the Investment Company Act of 1940 as management investment companies, and certain...

  15. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... pursuant to section 8(b) of the Investment Company Act of 1940 (§ 274.11b of this chapter). Editorial Note: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... register under the Investment Company Act of 1940 as management investment companies, and certain...

  16. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... pursuant to section 8(b) of the Investment Company Act of 1940 (§ 274.11b of this chapter). Editorial Note: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... register under the Investment Company Act of 1940 as management investment companies, and certain...

  17. Accountability.

    ERIC Educational Resources Information Center

    Mullen, David J., Ed.

    This monograph, prepared to assist Georgia elementary principals to better understand accountability and its implications for educational improvement, sets forth many of the theoretical and philosophical bases from which accountability is being considered. Leon M. Lessinger begins this 5-paper presentation by describing the need for accountability…

  18. Accountability.

    ERIC Educational Resources Information Center

    Lashway, Larry

    1999-01-01

    This issue reviews publications that provide a starting point for principals looking for a way through the accountability maze. Each publication views accountability differently, but collectively these readings argue that even in an era of state-mandated assessment, principals can pursue proactive strategies that serve students' needs. James A.…

  19. Accountability.

    ERIC Educational Resources Information Center

    The Newsletter of the Comprehensive Center-Region VI, 1999

    1999-01-01

    Controversy surrounding the accountability movement is related to how the movement began in response to dissatisfaction with public schools. Opponents see it as one-sided, somewhat mean-spirited, and a threat to the professional status of teachers. Supporters argue that all other spheres of the workplace have accountability systems and that the…

  20. 17 CFR 274.11b - Form N-3, registration statement of separate accounts organized as management investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and on... offer variable annuity contracts to register as management investment companies. This form shall also...

  1. 17 CFR 274.11c - Form N-4, registration statement of separate accounts organized as unit investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... chapter). Editorial Note: For Federal Register citations affecting Form N-4, see the List of CFR Sections... variable annuity contracts to register as unit investment trusts. This form shall also be used...

  2. 17 CFR 270.11a-3 - Offers of exchange by open-end investment companies other than separate accounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... exchange offer an offering company may cause a securityholder to be charged a sales load on the acquired... acquire the securities of other investment companies in an exchange transaction, and (ii) If the offering... offering company temporarily delays or ceases the sale of the acquired security because it is unable...

  3. 75 FR 67642 - Investment of Customer Funds and Funds Held in an Account for Foreign Futures and Foreign Options...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-03

    ... investment was later amended to read ``corporate notes or bonds.'' See 70 FR 28190, 28197 (May 17, 2005). \\6\\ See 65 FR 77993 (Dec. 13, 2000) (publishing final rules); and 65 FR 82270 (Dec. 28, 2000) (making... certain technical changes.\\9\\ \\8\\ 69 FR 6140 (Feb. 10, 2004). \\9\\ 70 FR 28190. The Commission has...

  4. The Investment Paradigm

    ERIC Educational Resources Information Center

    Perna, Mark C.

    2005-01-01

    Is marketing an expense or an investment? Most accountants will claim that marketing is an expense, and clearly that seems true when cutting the checks to fund these efforts. When it is done properly, marketing is the best investment. A key principle to Smart Marketing is the Investment Paradigm. The Investment Paradigm is understanding that every…

  5. 18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Accounts 411.4, and 411... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  6. 18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Accounts 411.4, and 411... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  7. 18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Accounts 411.4, and 411... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  8. 17 CFR 239.17b - Form N-4, registration statement for separate accounts organized as unit investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Federal Register citations affecting Form N-4, see the List of CFR Sections Affected, which appears in the... 1933 of securities of separate accounts that offer variable annuity contracts and which register...

  9. 17 CFR 239.17a - Form N-3, registration statement for separate accounts organized as management investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...: For Federal Register citations affecting Form N-3, see the List of CFR Sections Affected, which... Securities Act of 1933 of securities of separate accounts that offer variable annuity contracts and...

  10. 47 CFR 69.302 - Net investment.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 3 2014-10-01 2014-10-01 false Net investment. 69.302 Section 69.302... Apportionment of Net Investment § 69.302 Net investment. (a) Investment in Accounts 2001, 1220 and Class B Rural...) Investment in Accounts 2002, 2003 and to the extent such inclusions are allowed by this Commission,...

  11. 47 CFR 69.302 - Net investment.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 3 2013-10-01 2013-10-01 false Net investment. 69.302 Section 69.302... Apportionment of Net Investment § 69.302 Net investment. (a) Investment in Accounts 2001, 1220 and Class B Rural...) Investment in Accounts 2002, 2003 and to the extent such inclusions are allowed by this Commission,...

  12. 47 CFR 69.302 - Net investment.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 3 2012-10-01 2012-10-01 false Net investment. 69.302 Section 69.302... Apportionment of Net Investment § 69.302 Net investment. (a) Investment in Accounts 2001, 1220 and Class B Rural...) Investment in Accounts 2002, 2003 and to the extent such inclusions are allowed by this Commission,...

  13. 47 CFR 69.302 - Net investment.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 3 2011-10-01 2011-10-01 false Net investment. 69.302 Section 69.302... Apportionment of Net Investment § 69.302 Net investment. (a) Investment in Accounts 2001, 1220 and Class B Rural...) Investment in Accounts 2002, 2003 and to the extent such inclusions are allowed by this Commission,...

  14. 17 CFR 256.124 - Other investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... current value of investments, whichever is less, in securities, club memberships, associations, life insurance policies for employees, or other investments in nonassociate companies, other than account...

  15. 17 CFR 274.220 - Form N-17f-2, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and... management investment company, filed pursuant to rule 17f-2. 274.220 Section 274.220 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY...

  16. 17 CFR 274.220 - Form N-17f-2, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and... management investment company, filed pursuant to rule 17f-2. 274.220 Section 274.220 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY...

  17. 17 CFR 274.220 - Form N-17f-2, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and... management investment company, filed pursuant to rule 17f-2. 274.220 Section 274.220 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY...

  18. 17 CFR 274.220 - Form N-17f-2, cover page for each certificate of accounting of securities and similar investments...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and... management investment company, filed pursuant to rule 17f-2. 274.220 Section 274.220 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY...

  19. SEAL 401(k)Savings Act

    THOMAS, 112th Congress

    Sen. Kohl, Herb [D-WI

    2011-05-18

    05/18/2011 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3108-3109) (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  20. 47 CFR 69.302 - Net investment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Net investment. 69.302 Section 69.302 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) ACCESS CHARGES Apportionment of Net Investment § 69.302 Net investment. (a) Investment in Accounts 2001, 1220 and Class B...

  1. 47 CFR 32.102 - Nonregulated investments.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Nonregulated investments. 32.102 Section 32.102 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... investments. Nonregulated investments shall include the investment in nonregulated activities that...

  2. 47 CFR 32.102 - Nonregulated investments.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Nonregulated investments. 32.102 Section 32.102 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... investments. Nonregulated investments shall include the investment in nonregulated activities that...

  3. 47 CFR 32.102 - Nonregulated investments.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Nonregulated investments. 32.102 Section 32.102 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... investments. Nonregulated investments shall include the investment in nonregulated activities that...

  4. 17 CFR 256.124 - Other investments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Other investments. 256.124... COMPANY ACT OF 1935 2. Investments § 256.124 Other investments. This account shall include the cost or current value of investments, whichever is less, in securities, club memberships, associations,...

  5. Investment Avenues

    NASA Astrophysics Data System (ADS)

    Jain, Priyanka

    2012-11-01

    Investors are a heterogeneous group, they may be large or small, rich or poor, expert or lay man and not all investors need equal degree of protection (Mayya, 1996). An investor has three objectives while investing his money, namely safety of invested money, liquidity position of invested money and return on investment. The return on investment may further be divided into capital gain and the rate of return on investment as interest or dividend. Among all investment options available, securities are considered the most challenging as well as rewarding. Securities include shares, debentures, derivatives, units of mutual funds, Government securities etc. An investor may be an individual or corporate legal entity investing funds with a view to derive maximum economic advantage from investment such as rate of return, capital appreciation, marketability, tax advantage and convenience of investment.The Capital market facilitates mobilization of savings of individuals and pools them into reservoir of capital which can be used for the economic development of a country. An efficient capital market is essential for raising capital by the corporate sector of the economy and for the protection of the interest of investors in corporate securities. There arises a need to strike a balance between raising of capital for economic development on one side and protection of investors on the other. Unless the interests of investors are protected, raising of capital, by corporates is not possible. Like, the primary objective of a senior citizenís asset allocation is the generation of regular income.

  6. 12 CFR 703.3 - Investment policies.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... written investment policies consistent with the Act, this part, and other applicable laws and regulations... investment may be inventoried in a trading account; and (7) Internal controls, including segregation...

  7. Individual social security accounts: issues in assessing administrative feasibility and costs.

    PubMed

    Olsen, K A; Salisbury, D L

    1998-11-01

    difficult to administer than employment-based plans, and total administrative expenses would be larger relative to benefits. Credit-based systems such as the current Social Security program are less difficult to administer than cash-based systems, which must account for every dollar. Inherent in the "privatization" debate is generally the presumption that IA benefits would be based on cash contributions and investment returns. The current credit-based system tolerates small errors in wage reporting, because they rarely affect benefits. But every dollar counts in a cash-based IA system. To ensure that benefits are properly provided, an IA system would require more regulation, oversight, and error reconciliation than the current Social Security program. Social Security individual accounts cannot be administered like 401(k) plans without adding significant employer burdens--especially on small businesses. Under the current wage reporting and tax collection process, it would take at least 7-19 months for every dollar contributed to an individual's account to be sorted out from aggregate payments and credited to his or her IA. This 7-19 month "float period" could result in substantial benefit losses over time. Options for preventing such losses involve difficult trade-offs, such as increased government responsibility, increased complexity, greater employer burdens, and/or investment restrictions for beneficiaries. If legally considered personal property, the IAs of married participants could pose significant administrative challenges. Social Security today must obtain proof of marriage only at the time spousal benefits are claimed. But some IA proposals would require contributions to be split between spouses' individual accounts, requiring records on participants' marital status to be continuously update to ensure that contributions are correctly directed. Also, dealing with claims on individual account contributions in divorce cases could place IA record keepers in the middle o

  8. 24 CFR 92.500 - The HOME Investment Trust Fund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false The HOME Investment Trust Fund. 92... Investment Trust Fund. (a) General. A HOME Investment Trust Fund consists of the accounts described in this... Investment Trust Fund United States Treasury account for each participating jurisdiction. Each...

  9. 47 CFR 32.1406 - Nonregulated investments.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Nonregulated investments. 32.1406 Section 32.1406 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM... Nonregulated investments. This account shall include the carrier's investment in nonregulated...

  10. 47 CFR 32.1406 - Nonregulated investments.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Nonregulated investments. 32.1406 Section 32.1406 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM... Nonregulated investments. This account shall include the carrier's investment in nonregulated...

  11. 47 CFR 32.1406 - Nonregulated investments.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Nonregulated investments. 32.1406 Section 32.1406 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM... Nonregulated investments. This account shall include the carrier's investment in nonregulated...

  12. 48 CFR 1830.7002-3 - Representative investment calculations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Representative investment... Representative investment calculations. (a) The calculation of the representative investment requires... accounting period, the contractor shall either: (1) Determine a representative investment for the...

  13. 24 CFR 92.500 - The HOME Investment Trust Fund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false The HOME Investment Trust Fund. 92... Urban Development HOME INVESTMENT PARTNERSHIPS PROGRAM Program Administration § 92.500 The HOME Investment Trust Fund. (a) General. A HOME Investment Trust Fund consists of the accounts described in...

  14. 48 CFR 1830.7002-3 - Representative investment calculations.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Representative investment... Representative investment calculations. (a) The calculation of the representative investment requires... accounting period, the contractor shall either: (1) Determine a representative investment for the...

  15. 48 CFR 1830.7002-3 - Representative investment calculations.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Representative investment... Representative investment calculations. (a) The calculation of the representative investment requires... accounting period, the contractor shall either: (1) Determine a representative investment for the...

  16. 17 CFR 256.411.5 - Investment tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Investment tax credit. 256.411... HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.411.5 Investment tax credit. (a) This account shall be debited with the amounts of investment tax credits related to service company...

  17. 17 CFR 256.411.5 - Investment tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Investment tax credit. 256.411... HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.411.5 Investment tax credit. (a) This account shall be debited with the amounts of investment tax credits related to service company...

  18. Investment Primer for Green Revolving Funds

    ERIC Educational Resources Information Center

    Weisbord, Dano

    2012-01-01

    Developing return-oriented green revolving funds (GRFs) is a rapidly growing trend at colleges and universities. A green revolving fund (GRF) is a special account designated for investment in on-campus projects that improve energy efficiency or decrease material use. GRFs invest in a variety of cost-saving initiatives, resulting in significant…

  19. Financial accounting for radiology executives.

    PubMed

    Seidmann, Abraham; Mehta, Tushar

    2005-03-01

    The authors review the role of financial accounting information from the perspective of a radiology executive. They begin by introducing the role of pro forma statements. They discuss the fundamental concepts of accounting, including the matching principle and accrual accounting. The authors then explore the use of financial accounting information in making investment decisions in diagnostic medical imaging. The paper focuses on critically evaluating the benefits and limitations of financial accounting for decision making in a radiology practice.

  20. 47 CFR 32.7210 - Operating investment tax credits-net.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Operating investment tax credits-net. 32.7210....7210 Operating investment tax credits—net. (a) This account shall be charged and Account 4320, Unamortized Operating Investment Tax Credits—Net, shall be credited with investment tax credits generated...

  1. Achieving Investment Autonomy.

    ERIC Educational Resources Information Center

    Flynn, Jeffrey B.

    1988-01-01

    Public investors can lower commissions through investment autonomy, that is, implementing the investment decision process without outside input. Details some techniques for fine-tuning the investment process. (MLF)

  2. 7 CFR 1902.4 - Establishing MFH reserve accounts in a supervised bank account.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... reserve accounts in a supervised bank account(s) which meets the following requirements: (1... authorized FmHA or its successor agency under Public Law 103-354 official. (2) Restrictions on collateral...) Restricted investments. Reserve funds must be placed in investments authorized in 7 CFR part 3560, subpart...

  3. 77 FR 69754 - Promoting Transmission Investment Through Pricing Reform

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-21

    ... associated with investment in particular transmission projects that are not accounted for in the base ROE. In... the project for which an incentive ROE is being requested. 21. Investments in the following types of... industry trends and system investment needs, may warrant an incentive ROE based on the project's risks...

  4. 17 CFR 256.136 - Temporary cash investments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Temporary cash investments... UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.136 Temporary cash investments. This account shall include the cost of investments, such as demand and time loans, bankers'...

  5. Investing for the Future.

    ERIC Educational Resources Information Center

    Goodall, Leonard E.

    1992-01-01

    Four steps to retirement planning, intended to demystify retirement investment, are offered for college faculty: (1) establish diversification goals; (2) urge their institutions to offer more investment options; (3) coordinate retirement investments with other investments; and (4) take steps to guarantee against inflation. Typical age-related…

  6. 47 CFR 32.102 - Nonregulated investments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Nonregulated investments. 32.102 Section 32.102 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.102...

  7. 47 CFR 32.102 - Nonregulated investments.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Nonregulated investments. 32.102 Section 32.102 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.102...

  8. 47 CFR 32.1406 - Nonregulated investments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Nonregulated investments. 32.1406 Section 32.1406 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  9. 47 CFR 32.1406 - Nonregulated investments.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Nonregulated investments. 32.1406 Section 32.1406 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts §...

  10. Prioritizing conservation investments for mammal species globally

    PubMed Central

    Wilson, Kerrie A.; Evans, Megan C.; Di Marco, Moreno; Green, David C.; Boitani, Luigi; Possingham, Hugh P.; Chiozza, Federica; Rondinini, Carlo

    2011-01-01

    We need to set priorities for conservation because we cannot do everything, everywhere, at the same time. We determined priority areas for investment in threat abatement actions, in both a cost-effective and spatially and temporally explicit way, for the threatened mammals of the world. Our analysis presents the first fine-resolution prioritization analysis for mammals at a global scale that accounts for the risk of habitat loss, the actions required to abate this risk, the costs of these actions and the likelihood of investment success. We evaluated the likelihood of success of investments using information on the past frequency and duration of legislative effectiveness at a country scale. The establishment of new protected areas was the action receiving the greatest investment, while restoration was never chosen. The resolution of the analysis and the incorporation of likelihood of success made little difference to this result, but affected the spatial location of these investments. PMID:21844046

  11. Boon or bane: 401(k) loans and employee contributions.

    PubMed

    Wenger, Jeffrey B; Weller, Christian E

    2014-09-01

    Economic and behavioral theories arrive at different conclusions about the effect of being allowed to borrow from one's defined-contribution (DC) retirement plan on people's contributions to DC plans. Traditional life-cycle models unambiguously suggest that the borrowing option makes people better off than not being able to borrow. Households consequently contribute more to their DC plans than they would absent the borrowing option. Previous research finds that the ability to borrow from a DC plan increases contemporaneous contributions, consistent with traditional models. Behavioral finance, in contrast, suggests that some workers may operate with nonlinear time discounting. They plan on saving more in the future but change their mind and save less than initially planned as time passes. These workers may enjoy higher lifetime utility if they have no loan option because DC plans serve as commitment devices for retirement saving. The money cannot be used prior to retirement. Absent this commitment device, contributions may be lower for some households than would be the case without a DC loan option. We study DC plan contributions for households with heterogeneous preferences about discounting. We separate households into those that demonstrate inconsistent (or paradoxical) borrowing behavior, which may reflect nonlinear time discounting, and those with more consistent borrowing behavior. We find that a DC loan option raises current savings, but does so more for households with consistent borrowing behavior than for those with inconsistent borrowing behavior. PMID:25651509

  12. Boon or bane: 401(k) loans and employee contributions.

    PubMed

    Wenger, Jeffrey B; Weller, Christian E

    2014-09-01

    Economic and behavioral theories arrive at different conclusions about the effect of being allowed to borrow from one's defined-contribution (DC) retirement plan on people's contributions to DC plans. Traditional life-cycle models unambiguously suggest that the borrowing option makes people better off than not being able to borrow. Households consequently contribute more to their DC plans than they would absent the borrowing option. Previous research finds that the ability to borrow from a DC plan increases contemporaneous contributions, consistent with traditional models. Behavioral finance, in contrast, suggests that some workers may operate with nonlinear time discounting. They plan on saving more in the future but change their mind and save less than initially planned as time passes. These workers may enjoy higher lifetime utility if they have no loan option because DC plans serve as commitment devices for retirement saving. The money cannot be used prior to retirement. Absent this commitment device, contributions may be lower for some households than would be the case without a DC loan option. We study DC plan contributions for households with heterogeneous preferences about discounting. We separate households into those that demonstrate inconsistent (or paradoxical) borrowing behavior, which may reflect nonlinear time discounting, and those with more consistent borrowing behavior. We find that a DC loan option raises current savings, but does so more for households with consistent borrowing behavior than for those with inconsistent borrowing behavior.

  13. Carbon investment funds

    SciTech Connect

    2007-01-15

    The report is a study of the development of funds to invest in the purchase of carbon credits. It takes a look at the growing market for carbon credits, the rise of carbon investment funds, and the current state of carbon investing. Topics covered in the report include: Overview of climate change, greenhouse gases, and the Kyoto Protocols. Analysis of the alternatives for reducing carbon emissions including nitrous oxide reduction, coal mine methane capture and carbon capture and storage; Discussion of the different types of carbon credits; Discussion of the basics of carbon trading; Evaluation of the current status of carbon investing; and Profiles of 37 major carbon investment funds worldwide.

  14. 48 CFR 1830.7002-3 - Representative investment calculations.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... SPACE ADMINISTRATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION... accounting period, the contractor shall either: (1) Determine a representative investment for the cost accounting period by calculating the average of the month-end balances for that cost accounting period; or...

  15. Grandparental investment: past, present, and future.

    PubMed

    Coall, David A; Hertwig, Ralph

    2010-02-01

    What motivates grandparents to their altruism? We review answers from evolutionary theory, sociology, and economics. Sometimes in direct conflict with each other, these accounts of grandparental investment exist side-by-side, with little or no theoretical integration. They all account for some of the data, and none account for all of it. We call for a more comprehensive theoretical framework of grandparental investment that addresses its proximate and ultimate causes, and its variability due to lineage, values, norms, institutions (e.g., inheritance laws), and social welfare regimes. This framework needs to take into account that the demographic shift to low fecundity and mortality in economically developed countries has profoundly altered basic parameters of grandparental investment. We then turn to the possible impact of grandparental acts of altruism, and examine whether benefits of grandparental care in industrialized societies may manifest in terms of less tangible dimensions, such as the grandchildren's cognitive and verbal ability, mental health, and well-being. Although grandparents in industrialized societies continue to invest substantial amounts of time and money in their grandchildren, we find a paucity of studies investigating the influence that this investment has on grandchildren in low-risk family contexts. Under circumstances of duress - for example, teenage pregnancy or maternal depression - there is converging evidence that grandparents can provide support that helps to safeguard their children and grandchildren against adverse risks. We conclude by discussing the role that grandparents could play in what has been referred to as Europe's demographic suicide. PMID:20377929

  16. Accountability in the pesticide industry.

    PubMed

    Riggs, Peter; Waples, Megan

    2003-01-01

    To counter the lack of corporate accountability of the agrochemical industry for the damage caused by its perpetuation of the use of harmful chemical pesticides, the Rockefeller Brothers Fund staff in June 2002 brought together concerned scientists, lawyers, socially responsible investment professionals, and sustainable agriculture advocates at their Pocantico Conference Center. The group's objective was to communicate to market analysts the long-term downside risks of investments in pesticides, in the hope that dissemination of this information would contribute to increasing corporate accountability and safeguarding public and environmental health. Excerpts from its proceedings are presented. PMID:12749634

  17. 75 FR 11949 - Lincoln Investment Advisors Corporation and Lincoln Variable Insurance Products Trust; Notice of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-12

    ... insurance policy and variable annuity contract owners that are unitholders of any separate account for which... COMMISSION Lincoln Investment Advisors Corporation and Lincoln Variable Insurance Products Trust; Notice of... requirements. Applicants: Lincoln Investment Advisors Corporation (``Adviser'') and Lincoln Variable...

  18. 47 CFR 32.4320 - Unamortized operating investment tax credits-net.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4320 Unamortized operating investment tax credits—net. (a) This account shall...

  19. 47 CFR 32.4330 - Unamortized nonoperating investment tax credits-net.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4330 Unamortized nonoperating investment tax credits—net. (a) This account shall...

  20. The new retirement reality: calculating the true cost of retirement income adequacy.

    PubMed

    Lucas, Lori; Steinberg, Allen

    2006-01-01

    Recognizing that 401(k) plans are emerging as many employees' sole source of employer-sponsored retirement income, plan sponsors are increasingly adding paternalistic plan features to increase the amount--and effectiveness--of dollars invested in 401(k) accounts. The authors describe the results of a study they prepared for Hewitt Associates that assesses retirement income adequacy for individuals represented in a plan participant database of 1.8 million individuals. The study includes analysis of retirement income adequacy for the aggregate population as well as the results for different subgroups, reflecting factors such as whether individuals actively contribute; the impact of different levels of retiree medical coverage; and the presence of a defined benefit pension. Finally, the authors discuss how plan sponsors can bolster the adequacy of retirement income from 401(k) plans, depending on employer objectives.

  1. Educational Accountability

    ERIC Educational Resources Information Center

    Pincoffs, Edmund L.

    1973-01-01

    Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)

  2. Investment in Success

    ERIC Educational Resources Information Center

    Weinstein, Margery

    2010-01-01

    Operating a financial investment company in an unstable economy is not easy. But the right training at Vanguard ensures satisfied customers. The company made an investment of its own in learning and development that paid off big in 2009. The learning offerings, both innovative and efficient, keep its workers updated on strategies that bring…

  3. Investing in Innovation

    ERIC Educational Resources Information Center

    National Governors Association, 2007

    2007-01-01

    "Investing in Innovation" provides a snapshot of trends in the states and identifies a wide range of strategies now employed. California's big investments, such as $3 billion for stem cell research, have already grabbed national headlines. But states like Arizona, Indiana and North Dakota, which haven't historically been big research and…

  4. Investing in Faculty.

    ERIC Educational Resources Information Center

    New Directions for Higher Education, 2002

    2002-01-01

    Discusses why it is essential to look at costs related to science, technology, engineering, and mathematics (STEM) faculty not simply as a critical expense, but as part of an intentional investment strategy meant to produce an important and significant value-added benefit. Offers advice on planning, financing, and assessing this investment. (EV)

  5. GASB Statement No. 3 Guides Deposits, Investments.

    ERIC Educational Resources Information Center

    Barker, Linda A.

    1986-01-01

    Discusses an April 1986 Governmental Accounting Standards Board statement concerning disclosures of repurchase and reverse repurchase agreements. The statement tries to help financial statement users assess the risks a goverment entity takes when investing public funds. It is effective for financial statement periods ending after December 15,…

  6. 17 CFR 256.136 - Temporary cash investments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 3. Current and Accrued Assets § 256.136 Temporary cash investments..., United States Treasury obligations, marketable securities, and other similar investments, acquired...

  7. Application of environmental accounting to pollution prevention

    SciTech Connect

    Del Mar, R.A.

    1997-08-19

    Environmental accounting represents a major paradigm shift in the way most companies account for costs and benefits. However, it is a change that must be made if pollution prevention is to become institutionalized into the corporate and government mainstream. Pollution prevention investments must be justified on an economic basis; without environmental accounting tools, pollution prevention investments cannot show their true profitability. This is because traditional accounting methods only track billable costs, thus ignoring some of the major benefits of pollution prevention investments, which are indirect savings resulting from a lessening of a company`s regulatory compliance burden and present and future liabilities. This paper discusses how to apply environmental accounting principles to pollution prevention assessments to improve the outcome of profitability analyses.

  8. 7 CFR 1902.4 - Establishing MFH reserve accounts in a supervised bank account.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... institutions set out in 7 CFR part 3560, subpart G; e.g., banks, savings associations, credit unions, brokerage... set out in 7 CFR part 3560. subpart G are met. (7) Term. Reserve accounts are expected to be kept for...) Restricted investments. Reserve funds must be placed in investments authorized in 7 CFR part 3560, subpart...

  9. Investment, regulation, and uncertainty

    PubMed Central

    Smyth, Stuart J; McDonald, Jillian; Falck-Zepeda, Jose

    2014-01-01

    As with any technological innovation, time refines the technology, improving upon the original version of the innovative product. The initial GM crops had single traits for either herbicide tolerance or insect resistance. Current varieties have both of these traits stacked together and in many cases other abiotic and biotic traits have also been stacked. This innovation requires investment. While this is relatively straight forward, certain conditions need to exist such that investments can be facilitated. The principle requirement for investment is that regulatory frameworks render consistent and timely decisions. If the certainty of regulatory outcomes weakens, the potential for changes in investment patterns increases.   This article provides a summary background to the leading plant breeding technologies that are either currently being used to develop new crop varieties or are in the pipeline to be applied to plant breeding within the next few years. Challenges for existing regulatory systems are highlighted. Utilizing an option value approach from investment literature, an assessment of uncertainty regarding the regulatory approval for these varying techniques is undertaken. This research highlights which technology development options have the greatest degree of uncertainty and hence, which ones might be expected to see an investment decline. PMID:24499745

  10. Investing in river health.

    PubMed

    Bennett, J

    2002-01-01

    Rivers provide society with numerous returns. These relate to both the passive and extractive uses of the resources embodied in river environments. Some returns are manifest in the form of financial gains whilst others are non-monetary. For instance, rivers are a source of monetary income for those who harvest their fish. The water flowing in rivers is extracted for drinking and to water crops and livestock that in turn yield monetary profits. However, rivers are also the source of non-monetary values arising from biological diversity. People who use them for recreation (picnicking, swimming, boating) also receive non-monetary returns. The use of rivers to yield these returns has had negative consequences. With extraction for financial return has come diminished water quantity and quality. The result has been a diminished capacity of rivers to yield (non-extractive) environmental returns and to continue to provide extractive values. A river is like any other asset. With use, the value of an asset depreciates because its productivity declines. In order to maintain the productive capacity of their assets, managers put aside from their profits depreciation reserves that can be invested in the repair or replacement of those assets. Society now faces a situation in which its river assets have depreciated in terms of their capacity to provide monetary and non-monetary returns. An investment in river "repair" is required. But, investment means that society gives up something now in order to achieve some benefit in the future. Society thus has to grapple wih the choice between investing in river health and other investments--such as in hospitals, schools, defence etc. - as well as between investing in river health and current consumption--such as on clothes, food, cars etc. A commonly used aid for investment decision making in the public sector is benefit cost analysis. However, its usefulness in tackling the river investment problem is restricted because it requires all

  11. Investing in river health.

    PubMed

    Bennett, J

    2002-01-01

    Rivers provide society with numerous returns. These relate to both the passive and extractive uses of the resources embodied in river environments. Some returns are manifest in the form of financial gains whilst others are non-monetary. For instance, rivers are a source of monetary income for those who harvest their fish. The water flowing in rivers is extracted for drinking and to water crops and livestock that in turn yield monetary profits. However, rivers are also the source of non-monetary values arising from biological diversity. People who use them for recreation (picnicking, swimming, boating) also receive non-monetary returns. The use of rivers to yield these returns has had negative consequences. With extraction for financial return has come diminished water quantity and quality. The result has been a diminished capacity of rivers to yield (non-extractive) environmental returns and to continue to provide extractive values. A river is like any other asset. With use, the value of an asset depreciates because its productivity declines. In order to maintain the productive capacity of their assets, managers put aside from their profits depreciation reserves that can be invested in the repair or replacement of those assets. Society now faces a situation in which its river assets have depreciated in terms of their capacity to provide monetary and non-monetary returns. An investment in river "repair" is required. But, investment means that society gives up something now in order to achieve some benefit in the future. Society thus has to grapple wih the choice between investing in river health and other investments--such as in hospitals, schools, defence etc. - as well as between investing in river health and current consumption--such as on clothes, food, cars etc. A commonly used aid for investment decision making in the public sector is benefit cost analysis. However, its usefulness in tackling the river investment problem is restricted because it requires all

  12. 17 CFR 200.20b - Director of Division of Investment Management.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... to matters pertaining to investment companies registered under the Investment Company Act of 1940 and pooled investment funds or accounts, the administration of all matters relating to establishing and... disclosure and related matters under the Securities Act of 1933 and the Securities Exchange Act of 1934...

  13. 12 CFR 550.40 - When do I have investment discretion?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false When do I have investment discretion? 550.40... OF SAVINGS ASSOCIATIONS § 550.40 When do I have investment discretion? (a) General. You have investment discretion when you have, with respect to a fiduciary account, the sole or shared authority...

  14. 29 CFR 2509.96-1 - Interpretive bulletin relating to participant investment education.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... CFR 2510.3-21(c) as applied to the provision of investment-related educational information to..., whose investment decisions will directly affect their income at retirement, with information designed to... account. Applying 29 CFR 2510.3-21(c) in the context of providing investment-related information...

  15. Radiology applications of financial accounting.

    PubMed

    Leibenhaut, Mark H

    2005-03-01

    A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments.

  16. Radiology applications of financial accounting.

    PubMed

    Leibenhaut, Mark H

    2005-03-01

    A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments. PMID:17411807

  17. Moving to micro-based cost accounting.

    PubMed

    Baird, P J; Kazamek, T J

    1988-03-01

    Cost accounting information is needed for flexible budgeting, productivity management, contracting with third party payors, physician evaluation, and investment and divestment decisions. This article discusses why an increasing number of hospital managers are turning to microcomputer-based accounting systems as solutions to these growing needs.

  18. Advocating investments in information technology

    SciTech Connect

    Nirenberg, L.M. )

    1992-01-01

    Information and communication systems can improve the timeliness and quality of decisions. These benefits are strategically important to the utility industry in an era of increasing competition. Because these systems often do not reduce labor cost, however, they can be difficult to evaluate. This report presents a new process for reaching consensus of the value of capital investment in information and communication systems. The results of this project is A Strategic Advocacy Process (ASAP), a methodology that can be used to evaluate investments in information technology. ASAP uses belief graphs to produce a living business case showing facts, assumptions, goals, and metrics for measuring progress toward those goals; shows how to use option pricing theory to quantify the value of managerial flexibility; ASAP uses an organizational impact assessment tool to identify the potential impact of new information systems and how to realize the benefits of managerial flexibility. The ASAP methodology addresses the critical problem of correctly valuing information and communication systems. The methodology offers a way to account for the intangible'' value of these systems by recognizing the managerial flexibility these systems can provide in addressing risks and uncovering new business opportunities. Metrics for measuring progress toward new goals can be defined, and plans for achieving the goals can be made. As a result, agreement can be reached on the uses, value, and priority of projects based on a metric other than on labor replacement savings.

  19. Weatherization Enhancement, and Local Energy Efficiency Investment and Accountability Act

    THOMAS, 113th Congress

    Sen. Coons, Christopher A. [D-DE

    2013-06-20

    06/25/2013 Committee on Energy and Natural Resources Subcommittee on Energy. Hearings held. With printed Hearing: S.Hrg. 113-70. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  20. An Individual Educational Investment Account: A Swedish Proposal.

    ERIC Educational Resources Information Center

    Eliasson, Gunnar

    1994-01-01

    For mature industrialized nations to meet the challenge of shifting to a high value added technology base, excellence in three areas is needed: (1) education, (2) labor market performance, and (3) social insurance. A Swedish proposal that would allow individuals to take responsibility for their own future is the individual educational investment…

  1. 34 CFR 628.43 - What investment standards shall a grantee follow?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... her own financial affairs. (c) An institution may invest its endowment fund in savings accounts... comparable interest bearing account offered by a bank; or (3) A money market fund. (d) An institution...

  2. Invest in Family*

    PubMed Central

    Shah, Nilesh; De Sousa, Avinash

    2015-01-01

    The family is an integral part of one's life. It is very essential that every individual employed or unemployed invests time therein. The family is a source of support and growth for an individual, and the lack of family support or loneliness may be a causative factor in the genesis of psychiatric disorders, especially depression. In India, family plays a paramount role when it comes to mental health of the individual. Tips on how one should invest time in one's family along with the role of a family in one's personal and social structure are discussed. PMID:25838732

  3. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... segregated asset account includes a contract under which the reflection of investment return and market value...) provides that for purposes of section 801(b)(1)(A), the reflection of the investment return and the...

  4. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... segregated asset account includes a contract under which the reflection of investment return and market value...) provides that for purposes of section 801(b)(1)(A), the reflection of the investment return and the...

  5. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... segregated asset account includes a contract under which the reflection of investment return and market value...) provides that for purposes of section 801(b)(1)(A), the reflection of the investment return and the...

  6. 26 CFR 1.801-8 - Contracts with reserves based on segregated asset accounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... segregated asset account includes a contract under which the reflection of investment return and market value...) provides that for purposes of section 801(b)(1)(A), the reflection of the investment return and the...

  7. Accountability Overboard

    ERIC Educational Resources Information Center

    Chieppo, Charles D.; Gass, James T.

    2009-01-01

    This article reports that special interest groups opposed to charter schools and high-stakes testing have hijacked Massachusetts's once-independent board of education and stand poised to water down the Massachusetts Comprehensive Assessment System (MCAS) tests and the accountability system they support. President Barack Obama and Massachusetts…

  8. Painless Accountability.

    ERIC Educational Resources Information Center

    Brown, R. W.; And Others

    The computerized Painless Accountability System is a performance objective system from which instructional programs are developed. Three main simplified behavioral response levels characterize this system: (1) cognitive, (2) psychomotor, and (3) affective domains. Each of these objectives are classified by one of 16 descriptors. The second major…

  9. Accounting Specialist.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Center on Education and Training for Employment.

    This publication identifies 20 subjects appropriate for use in a competency list for the occupation of accounting specialist, 1 of 12 occupations within the business/computer technologies cluster. Each unit consists of a number of competencies; a list of competency builders is provided for each competency. Titles of the 20 units are as follows:…

  10. Investing in Youth: Lithuania

    ERIC Educational Resources Information Center

    OECD Publishing, 2016

    2016-01-01

    The series Investing in Youth builds on the expertise of the Organisation for Economic Cooperation and Development (OECD) on youth employment, social support and skills. It covers both OECD countries and countries in the process of accession to the OECD, as well as some emerging economies. The present report on Lithuania is the fourth of a new…

  11. Investing in Youth: Brazil

    ERIC Educational Resources Information Center

    OECD Publishing, 2014

    2014-01-01

    The series Investing in Youth builds on the expertise of the Organisation for Economic Cooperation and Development (OECD) on youth employment, social support and skills. It covers both OECD countries and countries in the process of accession to the OECD, as well as some emerging economies. This report provides a detailed diagnosis of the youth…

  12. Energy Investment: Beyond Competence

    ERIC Educational Resources Information Center

    Tosti, Donald T.; Amarant, John

    2005-01-01

    People vary considerably in their work performance as well as their overall approach to work. At one extreme are the outstanding performers, who approach work with enthusiasm and energy, and, at the other extreme, are those who seem to do only what is necessary to get by. Organizatins often invest a good deal of energy in trying to improve the…

  13. Beyond the Investment Narrative

    ERIC Educational Resources Information Center

    Moss, Peter

    2013-01-01

    The current policy interest in early childhood education and care is driven by an investment narrative, a story of quality and high returns emerging from a dominant neoliberal political economy. This short note expresses deep reservations about this narrative, and hints at another narrative that foregrounds democracy, experimentation and…

  14. Strategic Investments Overview

    NASA Technical Reports Server (NTRS)

    Comstock, Doug

    2004-01-01

    This viewgraph presentation provides an overview of the organizational hierarchy for strategic management and strategic investments at NASA. The presentation also relates these topics to the budgets it submits to Congress, strategies for space exploration research and development, and systems analysis.

  15. Investing in Youth: Latvia

    ERIC Educational Resources Information Center

    OECD Publishing, 2015

    2015-01-01

    The series Investing in Youth builds on the expertise of the Organisation for Economic Cooperation and Development (OECD) on youth employment, social support and skills. It covers both OECD countries and countries in the process of accession to the OECD, as well as some emerging economies. This report provides a detailed diagnosis of the youth…

  16. Protecting Biodiversity when Money Matters: Maximizing Return on Investment

    PubMed Central

    Underwood, Emma C.; Shaw, M. Rebecca; Wilson, Kerrie A.; Kareiva, Peter; Klausmeyer, Kirk R.; McBride, Marissa F.; Bode, Michael; Morrison, Scott A.; Hoekstra, Jonathan M.; Possingham, Hugh P.

    2008-01-01

    Background Conventional wisdom identifies biodiversity hotspots as priorities for conservation investment because they capture dense concentrations of species. However, density of species does not necessarily imply conservation ‘efficiency’. Here we explicitly consider conservation efficiency in terms of species protected per dollar invested. Methodology/Principal Findings We apply a dynamic return on investment approach to a global biome and compare it with three alternate priority setting approaches and a random allocation of funding. After twenty years of acquiring habitat, the return on investment approach protects between 32% and 69% more species compared to the other priority setting approaches. To correct for potential inefficiencies of protecting the same species multiple times we account for the complementarity of species, protecting up to three times more distinct vertebrate species than alternate approaches. Conclusions/Significance Incorporating costs in a return on investment framework expands priorities to include areas not traditionally highlighted as priorities based on conventional irreplaceability and vulnerability approaches. PMID:18231601

  17. Designing a successful investment program.

    PubMed

    Karpinski, J P

    1997-02-01

    Healthcare organizations have various asset pool funds that can be invested to increase nonoperating revenues. In order to maximize the long-term success of investment efforts, healthcare organizations need to develop comprehensive investment management programs. Such programs identify the assets that can be invested, establish the level of risk each asset type can be exposed to, and match long-term and short-term investment opportunities to the appropriate asset pool. Programs can be managed internally or outsourced to investment management firms with objectives and procedures that are compatible with those of the healthcare organizations' investment policies and guidelines. These policies and guidelines must address asset allocation. Oversight committees must be established to monitor investment performance and reallocate assets, as needed, to take advantage of market movements.

  18. Designing a successful investment program.

    PubMed

    Karpinski, J P

    1997-02-01

    Healthcare organizations have various asset pool funds that can be invested to increase nonoperating revenues. In order to maximize the long-term success of investment efforts, healthcare organizations need to develop comprehensive investment management programs. Such programs identify the assets that can be invested, establish the level of risk each asset type can be exposed to, and match long-term and short-term investment opportunities to the appropriate asset pool. Programs can be managed internally or outsourced to investment management firms with objectives and procedures that are compatible with those of the healthcare organizations' investment policies and guidelines. These policies and guidelines must address asset allocation. Oversight committees must be established to monitor investment performance and reallocate assets, as needed, to take advantage of market movements. PMID:10164878

  19. Investment Vehicles for School Funds.

    ERIC Educational Resources Information Center

    Holman, Paul C.

    1987-01-01

    School administrators are advised to invest school funds for maximum return, coupled with safety and flexibility. The advantages and disadvantages of a variety of investment instruments are explained. (MLF)

  20. The most influential investment.

    PubMed

    Summers, L

    1993-01-01

    Investment in women's education possibly has a greater return than investing in areas such as power generation. Education is an economic issue. When the self-fulfilling prophecy of girls' lack of education yielding lower economic worth is compared with the self-fulfilling prophecy of educated women having healthy children and greater earning ability, there is no doubt which scenario is more beneficial to the individual and society. Wages of educated female workers rise by 20%, and personal hygiene and public health improvements contribute to lower fertility and infant mortality. In Pakistan, educating an additional 1000 girls/year would cost $40,000 in 1990 prices. Each year of schooling would reduce the under-5 year child mortality rate by 10%. 1000 women with an extra year of schooling would prevent 60 infant deaths, which if prevented through health care interventions would cost an estimated $48,000. Female fertility would be reduced by about 10% for an extra year of schooling, and thus would avert 660 births or a saving $43,000. Social improvement alone is worth the extra cost. Investing in female education means establishing scholarship funds, providing more free books and other supplies, adapting curricula to cultural and practical concerns, and hiring female teachers. Increasing female primary school enrollment to equal boys enrollment in low income countries would mean educating an extra 25 million girls every/year at a total cost of about $938 million. Equalizing secondary school enrollment would entail educating an extra 21 million girls at a cost of $1.4 billion. The total cost of $2.4 billion constitutes less than .25% of the gross domestic product of low income countries, less than 1% of investment in new capital goods, and less than 10% of defense spending. Investment statistics on power plants in a sample of 57 developing countries showed a return on physical plant assets of less than 4% over the past 3 years and less than 6% over the past 10 years

  1. Trends in U.S. Venture Capital Investments Related to Energy: 1980-2007

    SciTech Connect

    Dooley, James J.

    2008-10-10

    This report documents trends in U.S. venture capital investments over the period 1980-2008. Particular attention is given to U.S. venture capital investments for “internet-specific”, biotechnology, and energy / industrial sectors over the period 1980-2007. During the early 1980s, U.S. venture capital investments in the energy / industrial area accounted for more than 20% of all venture capital investments. However subsequent periods of low energy prices and the emergence of fast growing new industries like computers (both hardware and software), biotechnology and the Internet quickly reduced the priority accorded to energy / industrial investments as by 2000 these investments accounted for only 1% of the $119 billion dollars invested that year by the U.S. venture capital community. The significant increase in the real price of oil that began in 2003-2004 correlates with renewed interest and increased investment by the venture capital community in energy / industrial investment opportunities. Venture capital investments in 2007 for the energy / industrial sector accounted for $3 billion or slightly more than 10% of all venture capital invested that year.

  2. Investing in justice: ethics, evidence, and the eradication investment cases for lymphatic filariasis and onchocerciasis.

    PubMed

    Bailey, Theodore C; Merritt, Maria W; Tediosi, Fabrizio

    2015-04-01

    It has been suggested that initiatives to eradicate specific communicable diseases need to be informed by eradication investment cases to assess the feasibility, costs, and consequences of eradication compared with elimination or control. A methodological challenge of eradication investment cases is how to account for the ethical importance of the benefits, burdens, and distributions thereof that are salient in people's experiences of the diseases and related interventions but are not assessed in traditional approaches to health and economic evaluation. We have offered a method of ethical analysis grounded in theories of social justice. We have described the method and its philosophical rationale and illustrated its use in application to eradication investment cases for lymphatic filariasis and onchocerciasis, 2 neglected tropical diseases that are candidates for eradication.

  3. Investing in Justice: Ethics, Evidence, and the Eradication Investment Cases for Lymphatic Filariasis and Onchocerciasis

    PubMed Central

    Merritt, Maria W.; Tediosi, Fabrizio

    2015-01-01

    It has been suggested that initiatives to eradicate specific communicable diseases need to be informed by eradication investment cases to assess the feasibility, costs, and consequences of eradication compared with elimination or control. A methodological challenge of eradication investment cases is how to account for the ethical importance of the benefits, burdens, and distributions thereof that are salient in people’s experiences of the diseases and related interventions but are not assessed in traditional approaches to health and economic evaluation. We have offered a method of ethical analysis grounded in theories of social justice. We have described the method and its philosophical rationale and illustrated its use in application to eradication investment cases for lymphatic filariasis and onchocerciasis, 2 neglected tropical diseases that are candidates for eradication. PMID:25713967

  4. [Several problems concerning population investment].

    PubMed

    Liu, Z

    1982-07-29

    Population investment is a major topic in the studies of population and economic relations. In this particular area, numerous theoretical and practical problems are still in need of solution. Concerning the problem of population concept, there are three different approaches: (1) to determine the definition of population investment from the relationship between the population growth and the capital from national income used for investment, including investment in the newly increased population and investment in the entire population; (2) to explain population investment from the economic viewpoint that people are producers; and (3) to explain population investment from the expense needed to change a simple labor force to a skillful labor force. The expenses include educational costs, maintanance spending, wages needed to compensate workers in labor, costs for workers to master and learn modern scientific techniques to be used for production, and the costs of keeping a young labor force in the next generation.

  5. 34 CFR 668.163 - Maintaining and accounting for funds.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 34 Education 3 2012-07-01 2012-07-01 false Maintaining and accounting for funds. 668.163 Section... POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION STUDENT ASSISTANCE GENERAL PROVISIONS Cash Management § 668.163 Maintaining and accounting for funds. (a)(1) Bank or investment account. An institution must maintain title...

  6. 34 CFR 668.163 - Maintaining and accounting for funds.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 34 Education 3 2014-07-01 2014-07-01 false Maintaining and accounting for funds. 668.163 Section... POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION STUDENT ASSISTANCE GENERAL PROVISIONS Cash Management § 668.163 Maintaining and accounting for funds. (a)(1) Bank or investment account. An institution must maintain title...

  7. 34 CFR 668.163 - Maintaining and accounting for funds.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 34 Education 3 2013-07-01 2013-07-01 false Maintaining and accounting for funds. 668.163 Section... POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION STUDENT ASSISTANCE GENERAL PROVISIONS Cash Management § 668.163 Maintaining and accounting for funds. (a)(1) Bank or investment account. An institution must maintain title...

  8. 12 CFR 703.14 - Permissible investments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... AND DEPOSIT ACTIVITIES § 703.14 Permissible investments. (a) Variable rate investment. A Federal credit union may invest in a variable rate investment, as long as the index is tied to domestic interest... obligation/real estate mortgage investment conduit. A Federal credit union may invest in a fixed or...

  9. 12 CFR 703.14 - Permissible investments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... AND DEPOSIT ACTIVITIES § 703.14 Permissible investments. (a) Variable rate investment. A Federal credit union may invest in a variable rate investment, as long as the index is tied to domestic interest... obligation/real estate mortgage investment conduit. A Federal credit union may invest in a fixed or...

  10. Eased Canadian foreign investment sought

    SciTech Connect

    Not Available

    1991-12-16

    This paper reports that foreign investors soon may have an expanded opportunity to invest in Canada's oil industry. Industry and business groups and members of the Alberta caucus of the governing federal Conservative Party are calling for easing or removal of current restrictions on foreign investment in the energy sector. There is strong opposition from the political left to block any dilution of current limits on foreign investment in Canada.

  11. Long-Run Savings and Investment Strategy Optimization

    PubMed Central

    Gerrard, Russell; Guillén, Montserrat; Pérez-Marín, Ana M.

    2014-01-01

    We focus on automatic strategies to optimize life cycle savings and investment. Classical optimal savings theory establishes that, given the level of risk aversion, a saver would keep the same relative amount invested in risky assets at any given time. We show that, when optimizing lifecycle investment, performance and risk assessment have to take into account the investor's risk aversion and the maximum amount the investor could lose, simultaneously. When risk aversion and maximum possible loss are considered jointly, an optimal savings strategy is obtained, which follows from constant rather than relative absolute risk aversion. This result is fundamental to prove that if risk aversion and the maximum possible loss are both high, then holding a constant amount invested in the risky asset is optimal for a standard lifetime saving/pension process and outperforms some other simple strategies. Performance comparisons are based on downside risk-adjusted equivalence that is used in our illustration. PMID:24711728

  12. Long-run savings and investment strategy optimization.

    PubMed

    Gerrard, Russell; Guillén, Montserrat; Nielsen, Jens Perch; Pérez-Marín, Ana M

    2014-01-01

    We focus on automatic strategies to optimize life cycle savings and investment. Classical optimal savings theory establishes that, given the level of risk aversion, a saver would keep the same relative amount invested in risky assets at any given time. We show that, when optimizing lifecycle investment, performance and risk assessment have to take into account the investor's risk aversion and the maximum amount the investor could lose, simultaneously. When risk aversion and maximum possible loss are considered jointly, an optimal savings strategy is obtained, which follows from constant rather than relative absolute risk aversion. This result is fundamental to prove that if risk aversion and the maximum possible loss are both high, then holding a constant amount invested in the risky asset is optimal for a standard lifetime saving/pension process and outperforms some other simple strategies. Performance comparisons are based on downside risk-adjusted equivalence that is used in our illustration.

  13. Investing in threatened species conservation: does corruption outweigh purchasing power?

    PubMed

    Garnett, Stephen T; Joseph, Liana N; Watson, James E M; Zander, Kerstin K

    2011-01-01

    In many sectors, freedom in capital flow has allowed optimization of investment returns through choosing sites that provide the best value for money. These returns, however, can be compromised in countries where corruption is prevalent. We assessed where the best value for money might be obtained for investment in threatened species that occur at a single site, when taking into account corruption. We found that the influence of corruption on potential investment decisions was outweighed by the likely value for money in terms of pricing parity. Nevertheless global conservation is likely to get best returns in terms of threatened species security by investing in "honest" countries than in corrupt ones, particularly those with a high cost of living.

  14. Investing in Threatened Species Conservation: Does Corruption Outweigh Purchasing Power?

    PubMed Central

    Garnett, Stephen T.; Joseph, Liana N.; Watson, James E. M.; Zander, Kerstin K.

    2011-01-01

    In many sectors, freedom in capital flow has allowed optimization of investment returns through choosing sites that provide the best value for money. These returns, however, can be compromised in countries where corruption is prevalent. We assessed where the best value for money might be obtained for investment in threatened species that occur at a single site, when taking into account corruption. We found that the influence of corruption on potential investment decisions was outweighed by the likely value for money in terms of pricing parity. Nevertheless global conservation is likely to get best returns in terms of threatened species security by investing in “honest” countries than in corrupt ones, particularly those with a high cost of living. PMID:21818383

  15. Scale determinants of fiscal investment in geological exploration: evidence from China.

    PubMed

    Lu, Linna; Lei, Yalin

    2013-01-01

    With the continued growth in demand for mineral resources and China's efforts in increasing investment in geological prospecting, fiscal investment in geological exploration becomes a research hotspot. This paper examines the yearly relationship among fiscal investment in geological exploration of the current term, that of the last term and prices of mining rights over the period 1999-2009. Hines and Catephores' investment acceleration model is applied to describe the scale determinants of fiscal investment in geological exploration which are value-added of mining rights, value of mining rights and fiscal investment in the last term. The results indicate that when value-added of mining rights, value of mining rights or fiscal investment in the last term moves at 1 unit, fiscal investment in the current term will move 0.381, 1.094 or 0.907 units respectively. In order to determine the scale of fiscal investment in geological exploration for the current year, the Chinese government should take fiscal investment in geological exploration for the last year and the capital stock of the previous investments into account. In practice, combination of government fiscal investment in geological exploration with its performance evaluation can create a virtuous circle of capital management mechanism. PMID:24204652

  16. Scale determinants of fiscal investment in geological exploration: evidence from China.

    PubMed

    Lu, Linna; Lei, Yalin

    2013-01-01

    With the continued growth in demand for mineral resources and China's efforts in increasing investment in geological prospecting, fiscal investment in geological exploration becomes a research hotspot. This paper examines the yearly relationship among fiscal investment in geological exploration of the current term, that of the last term and prices of mining rights over the period 1999-2009. Hines and Catephores' investment acceleration model is applied to describe the scale determinants of fiscal investment in geological exploration which are value-added of mining rights, value of mining rights and fiscal investment in the last term. The results indicate that when value-added of mining rights, value of mining rights or fiscal investment in the last term moves at 1 unit, fiscal investment in the current term will move 0.381, 1.094 or 0.907 units respectively. In order to determine the scale of fiscal investment in geological exploration for the current year, the Chinese government should take fiscal investment in geological exploration for the last year and the capital stock of the previous investments into account. In practice, combination of government fiscal investment in geological exploration with its performance evaluation can create a virtuous circle of capital management mechanism.

  17. Scale Determinants of Fiscal Investment in Geological Exploration: Evidence from China

    PubMed Central

    Lu, Linna; Lei, Yalin

    2013-01-01

    With the continued growth in demand for mineral resources and China's efforts in increasing investment in geological prospecting, fiscal investment in geological exploration becomes a research hotspot. This paper examines the yearly relationship among fiscal investment in geological exploration of the current term, that of the last term and prices of mining rights over the period 1999–2009. Hines and Catephores' investment acceleration model is applied to describe the scale determinants of fiscal investment in geological exploration which are value-added of mining rights, value of mining rights and fiscal investment in the last term. The results indicate that when value-added of mining rights, value of mining rights or fiscal investment in the last term moves at 1 unit, fiscal investment in the current term will move 0.381, 1.094 or 0.907 units respectively. In order to determine the scale of fiscal investment in geological exploration for the current year, the Chinese government should take fiscal investment in geological exploration for the last year and the capital stock of the previous investments into account. In practice, combination of government fiscal investment in geological exploration with its performance evaluation can create a virtuous circle of capital management mechanism. PMID:24204652

  18. NASA's Hypersonic Investment Area

    NASA Technical Reports Server (NTRS)

    Hueter, Uwe; Hutt, John; McClinton, Charles

    2002-01-01

    NASA has established long term goals for access to space. The third generation launch systems are to be fully reusable and operational around 2025. The goal for third-generation launch systems represents significant reduction in cost and improved safety over the current first generation system. The Advanced Space Transportation Office (ASTP) at NASA s Marshall Space Flight Center (MSFC) has the agency lead to develop space transportation technologies. Within ASTP, under the Hypersonic Investment Area (HIA), third generation technologies are being pursued in the areas of propulsion, airframe, integrated vehicle health management (IVHM), avionics, power, operations and system analysis. These technologies are being matured through research and both ground and flight-testing. This paper provides an overview of the HIA program plans and recent accomplishments.

  19. New accounting rules: asset allocation and portfolio management.

    PubMed

    Andrew, B K

    1997-01-01

    New accounting rules went into effect at the end of 1995 that are now starting to affect how medical practices must report income from equity and fixed income investments. This article explores the new accounting rules and considers the other factors that help practices determine investment strategies, including desired investment return, comfort with level of risk, appropriate time horizons, liquidity needs and legal restrictions. The author also presents an example that examines the different considerations that may affect an asset allocation decision, including endowments and operating reserve funds.

  20. Some problems about population investment.

    PubMed

    Liu, Z

    1983-01-01

    In this article, the concept--population investment--relates to population and economy for investment expenditures and economic gains. 3 economic approaches express this concept. 1) Population investment, which maintains the standard of living, may be considered separate from economic investment, which raises the per capita income. The original population and the increased population comprise total population. Increased population, composed of newborns, is nonproductive, lowering per capita output. Rapid population growth increases population investment and decreases economic investment so that the national economy does not improve. 2) Population investment regards people as producers in a narrow as well as broad sense. Each potential worker incurs labor reproduction expenses since he must be reared and educated before he becomes a producing laborer. Family and society labor reproduction expenditures depend upon costs for 1) prenatal care and delivery, 2) living expenses, 3) medical fees, 4) educational fees, and 5) related state expenditures, such as maternity wages and infant mortality costs. A 1979 study, using 191 cities, estimated costs of 6907 yuan in cities, 4830 yuan in towns, and 1630 yuan in rural areas to raise a child from conception through age 16. Researchers conclude that 1) raising the new labor force is more expensive in towns and cities than in rural areas, 2) families supply over 70% and the state less than 30%, of costs, and 3) living expenses make up over 60% of costs, with education taking 11.3% (rural) to 26.8% (urban). 3) Education fees (intelligence investment) form the third population investment function. Changes in labor quality as they effect national income illustrate the effects of intelligence investment. The authors theorize that intelligence investment is a fourth factor, with 1) increased work force size, 2) increased gross output, and 3) reduced material consumption in increasing the national income.

  1. Strategic Technology Investment Analysis: An Integrated System Approach

    NASA Technical Reports Server (NTRS)

    Adumitroaie, V.; Weisbin, C. R.

    2010-01-01

    Complex technology investment decisions within NASA are increasingly difficult to make such that the end results are satisfying the technical objectives and all the organizational constraints. Due to a restricted science budget environment and numerous required technology developments, the investment decisions need to take into account not only the functional impact on the program goals, but also development uncertainties and cost variations along with maintaining a healthy workforce. This paper describes an approach for optimizing and qualifying technology investment portfolios from the perspective of an integrated system model. The methodology encompasses multi-attribute decision theory elements and sensitivity analysis. The evaluation of the degree of robustness of the recommended portfolio provides the decision-maker with an array of viable selection alternatives, which take into account input uncertainties and possibly satisfy nontechnical constraints. The methodology is presented in the context of assessing capability development portfolios for NASA technology programs.

  2. 21st Century Water Asset Accounting: Implications Report (WERF Report INFR6R12b)

    EPA Science Inventory

    This project is an important first step towards developing water industry standards and accounting protocols for green infrastructure that could be adopted by the Governmental Accounting Standards Board (GASB) to promote green infrastructure investment. Green infrastructure, the ...

  3. Government Policy, Saving and Investment.

    ERIC Educational Resources Information Center

    Eisner, Robert

    1983-01-01

    Several arguments that government policy--income redistribution and support of the poor, higher marginal income taxes, and social security--has depressed saving are found wanting. Also hard to sustain is the argument that investment demand has been depressed by tax policy. Current government policy will not improve saving and investment. (RM)

  4. In Defense of Parental Investment.

    ERIC Educational Resources Information Center

    Bradley, Robert H.

    1998-01-01

    Defends attachment theory and its relation to parental investment. Misunderstandings of the rationale for Parental Investment in the Child Questionnaire (PIC) and the measurement of attitudes in Sharon Hays's article are discussed. Parental and cultural issues are discussed with particular attention to data on fathers and applicability across…

  5. 26 CFR 1.1502-32 - Investment adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Basis, Stock Ownership, and Earnings and Profits Rules § 1.1502-32 Investment... (treatment of excess loss accounts), § 1.1502-31 (basis after a group structure change), and § 1.1502-35....1502-32T(b)(4)(v) as contained in the 26 CFR part 1 in effect on March 2, 2005. (vi) Special rules...

  6. Calculating Cost-Return for Investments in Student Success

    ERIC Educational Resources Information Center

    Lumina Foundation for Education, 2010

    2010-01-01

    In late 2007, Jobs for the Future (JFF), working with the Delta Project on Postsecondary Costs, Productivity and Accountability, launched "Investing in Student Success", a one-year pilot program. The pilot, conceived of as part of the "Making Opportunity Affordable" initiative and funded by Walmart Foundation and Lumina Foundation for Education,…

  7. 20 CFR 416.645 - Conservation and investment of benefit payments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Conservation and investment of benefit... INCOME FOR THE AGED, BLIND, AND DISABLED Representative Payment § 416.645 Conservation and investment of... either Federal or State law. The account must be in a form which shows clearly that the...

  8. 29 CFR 2509.96-1 - Interpretive bulletin relating to participant investment education.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... CFR 2510.3-21(c) as applied to the provision of investment-related educational information to... that permit participants and beneficiaries to direct the investment of assets in their individual accounts, including plans that meet the requirements of the Department's regulations at 29 CFR...

  9. 29 CFR 2509.96-1 - Interpretive bulletin relating to participant investment education.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... CFR 2510.3-21(c) as applied to the provision of investment-related educational information to... that permit participants and beneficiaries to direct the investment of assets in their individual accounts, including plans that meet the requirements of the Department's regulations at 29 CFR...

  10. 26 CFR 1.852-10 - Distributions in redemption of interests in unit investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) of this section) liquidates part of its portfolio represented by shares in a management company in... management company, which are credited to B's account by X in connection with the unit investment trust... investment trusts. 1.852-10 Section 1.852-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

  11. Investment in Green Technologies

    NASA Astrophysics Data System (ADS)

    Das Gupta, Supratim

    Since the middle of the 1970's, there has been considerable research about how to deal with exhaustible natural resources which are essential to production. In the absence of substitution possibilities, the finite stock of these resources acts as a limiting factor to continued growth of output and hence consumption possibilities. In our first chapter, we combine a finite natural resource and human capital in the production function and look at the possibility of maintaining a non-declining or sustainable level of consumption for an infinite horizon. Our results show that the return to human capital accumulation plays a key role in ensuring this objective. In our model without physical capital, we obtain a similar result where this return must be such that the fraction of time devoted to acquiring human capital each period is at least as much as the share of natural resources in output. Our second chapter focuses on the transition from a relatively cheap exhaustible natural resource (coal, gasoline) to an expensive alternative technology assumed to be in nearly unlimited supply (wind, solar). Due to significant cost differences between fossil-fuel based energy sources and these alternative (backstop) technologies, their use is not as widespread. Public subsidies to research can however bring about innovation through cheaper production techniques which would significantly reduce the operating costs of these backstop technologies. But without sufficient incentives for investment and patent protections, individual firms typically underinvest in backstop technologies relative to the socially optimal level. In our paper, we find that this underinvestment in the backstop also leads to an under-extraction of the exhaustible natural resource. This imply firms would conserve the natural resource for too long and switch later to the alternative technology relative to the socially optimal solution. We extend the chapter to include pollution as a flow variable. Pollution from

  12. 12 CFR 563e.23 - Investment test.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Investment test. 563e.23 Section 563e.23 Banks... for Assessing Performance § 563e.23 Investment test. (a) Scope of test. The investment test evaluates... lending or service tests may not be considered under the investment test. (c) Affiliate investment. At...

  13. 12 CFR 195.23 - Investment test.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Investment test. 195.23 Section 195.23 Banks... for Assessing Performance § 195.23 Investment test. (a) Scope of test. The investment test evaluates a... lending or service tests may not be considered under the investment test. (c) Affiliate investment. At...

  14. 12 CFR 563e.23 - Investment test.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Investment test. 563e.23 Section 563e.23 Banks... for Assessing Performance § 563e.23 Investment test. (a) Scope of test. The investment test evaluates... lending or service tests may not be considered under the investment test. (c) Affiliate investment. At...

  15. 47 CFR 69.309 - Other investment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Other investment. 69.309 Section 69.309... Apportionment of Net Investment § 69.309 Other investment. Investment that is not apportioned pursuant to §§ 69... category and access elements in the same proportions as the combined investment that is...

  16. 12 CFR 24.4 - Investment limits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... ENTITIES, COMMUNITY DEVELOPMENT PROJECTS, AND OTHER PUBLIC WELFARE INVESTMENTS § 24.4 Investment limits. (a) Limits on aggregate outstanding investments. A national bank's aggregate outstanding investments under... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Investment limits. 24.4 Section 24.4 Banks...

  17. 12 CFR 24.4 - Investment limits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... ENTITIES, COMMUNITY DEVELOPMENT PROJECTS, AND OTHER PUBLIC WELFARE INVESTMENTS § 24.4 Investment limits. (a) Limits on aggregate outstanding investments. A national bank's aggregate outstanding investments under... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Investment limits. 24.4 Section 24.4 Banks...

  18. 47 CFR 69.309 - Other investment.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 3 2014-10-01 2014-10-01 false Other investment. 69.309 Section 69.309... Apportionment of Net Investment § 69.309 Other investment. Investment that is not apportioned pursuant to §§ 69... category and access elements in the same proportions as the combined investment that is...

  19. 47 CFR 69.309 - Other investment.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 3 2013-10-01 2013-10-01 false Other investment. 69.309 Section 69.309... Apportionment of Net Investment § 69.309 Other investment. Investment that is not apportioned pursuant to §§ 69... category and access elements in the same proportions as the combined investment that is...

  20. 47 CFR 69.309 - Other investment.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 3 2012-10-01 2012-10-01 false Other investment. 69.309 Section 69.309... Apportionment of Net Investment § 69.309 Other investment. Investment that is not apportioned pursuant to §§ 69... category and access elements in the same proportions as the combined investment that is...

  1. 12 CFR 615.5140 - Eligible investments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Eligible investments. 615.5140 Section 615.5140... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5140 Eligible investments. (a) You may hold only the following types of investments listed in the Investment Eligibility...

  2. 12 CFR 24.4 - Investment limits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Investment limits. 24.4 Section 24.4 Banks and... ENTITIES, COMMUNITY DEVELOPMENT PROJECTS, AND OTHER PUBLIC WELFARE INVESTMENTS § 24.4 Investment limits. (a) Limits on aggregate outstanding investments. A national bank's aggregate outstanding investments...

  3. 12 CFR 24.4 - Investment limits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Investment limits. 24.4 Section 24.4 Banks and... ENTITIES, COMMUNITY DEVELOPMENT PROJECTS, AND OTHER PUBLIC WELFARE INVESTMENTS § 24.4 Investment limits. (a) Limits on aggregate outstanding investments. A national bank's aggregate outstanding investments...

  4. 47 CFR 69.309 - Other investment.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 3 2011-10-01 2011-10-01 false Other investment. 69.309 Section 69.309... Apportionment of Net Investment § 69.309 Other investment. Investment that is not apportioned pursuant to §§ 69... category and access elements in the same proportions as the combined investment that is...

  5. 12 CFR 24.4 - Investment limits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Investment limits. 24.4 Section 24.4 Banks and... ENTITIES, COMMUNITY DEVELOPMENT PROJECTS, AND OTHER PUBLIC WELFARE INVESTMENTS § 24.4 Investment limits. (a) Limits on aggregate outstanding investments. A national bank's aggregate outstanding investments...

  6. 12 CFR 615.5140 - Eligible investments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Eligible investments. 615.5140 Section 615.5140... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5140 Eligible investments. (a) You may hold only the following types of investments listed in the Investment Eligibility...

  7. 12 CFR 615.5140 - Eligible investments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Eligible investments. 615.5140 Section 615.5140... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5140 Eligible investments. (a) You may hold only the following types of investments listed in the Investment Eligibility...

  8. 12 CFR 703.14 - Permissible investments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... AND DEPOSIT ACTIVITIES § 703.14 Permissible investments. (a) Variable rate investment. A Federal credit union may invest in a variable rate investment, as long as the index is tied to domestic interest... or variable rate collateralized mortgage obligation/real estate mortgage investment conduit....

  9. 12 CFR 703.14 - Permissible investments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AND DEPOSIT ACTIVITIES § 703.14 Permissible investments. (a) Variable rate investment. A Federal credit union may invest in a variable rate investment, as long as the index is tied to domestic interest... or variable rate collateralized mortgage obligation/real estate mortgage investment conduit....

  10. 12 CFR 615.5140 - Eligible investments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5140 Eligible investments. (a... exceed five (5) percent of the investment company's total portfolio. (e) Other investments approved by... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Eligible investments. 615.5140 Section...

  11. 18 CFR 367.4290 - Account 429, Amortization of premium on debt-Credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) This account must include the following items: (1) Loss relating to investments in securities written-off or written-down. (2) Loss on sale of investments. (3) Loss on reacquisition, resale or retirement... abandoned projects, when not written-off to the appropriate operating expense account....

  12. 17 CFR 270.26a-2 - Exemptions from certain provisions of sections 26 and 27 for registered separate accounts and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the Act as a management investment company to hold its assets in any manner permitted by section 17(f... separate account is registered under the Act as an open-end management investment company, an investment..., INVESTMENT COMPANY ACT OF 1940 § 270.26a-2 Exemptions from certain provisions of sections 26 and 27...

  13. 75 FR 36015 - Uniformed Services Accounts and Death Benefits; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-24

    ... Stokes at (202) 942-1645. Correction In proposed rule FR Doc. 2010-14741 beginning on page 34654 in the...; ] FEDERAL RETIREMENT THRIFT INVESTMENT BOARD 5 CFR Parts 1604 and 1651 Uniformed Services Accounts and Death... Register on June 18, 2010, regarding uniformed services accounts and death benefits. This...

  14. Return to nursing home investment: Issues for public policy

    PubMed Central

    Baldwin, Carliss Y.; Bishop, Christine E.

    1984-01-01

    Because Government policy does much to determine the return available to nursing home investment, the profitability of the nursing home industry has been a subject of controversy since Government agencies began paying a large portion of the Nation's nursing home bill. Controversy appears at several levels. First is the rather narrow concern, often conceived in accounting terms, of the appropriate reimbursement of capital-related expense under Medicaid and Medicare. Second is the concern about how return to capital affects the flow of investment into nursing homes, leading either to inadequate access to care or to over-capacity. Third is the concern about how-sources of return to nursing home investment affect the pattern of nursing home ownership and the amount of equity held by owners since the pattern of ownership and amount of equity have been linked to quality of care. PMID:10310945

  15. 31 CFR 537.311 - New investment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false New investment. 537.311 Section 537....311 New investment. (a) The term new investment means any of the following activities if such activity... located in Burma, without regard to the form of the participation. (b) The term new investment shall...

  16. 31 CFR 537.311 - New investment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false New investment. 537.311 Section 537....311 New investment. (a) The term new investment means any of the following activities if such activity... located in Burma, without regard to the form of the participation. (b) The term new investment shall...

  17. 12 CFR 703.18 - Grandfathered investments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Grandfathered investments. 703.18 Section 703... INVESTMENT AND DEPOSIT ACTIVITIES § 703.18 Grandfathered investments. (a) Subject to safety and soundness... zero coupon security with a maturity greater than 10 years, if it purchased the investment: (1)...

  18. 43 CFR 29.11 - Investment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Investment. 29.11 Section 29.11 Public... Investment. (a) The monies accumulated in the Fund shall be prudently invested in the following types of... investment advisor or custodian to the Fund, or their affiliates may be purchased or held by the Fund....

  19. 12 CFR 563e.23 - Investment test.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Investment test. 563e.23 Section 563e.23 Banks... for Assessing Performance § 563e.23 Investment test. (a) Scope of test. The investment test evaluates... qualified investments that benefit its assessment area(s) or a broader statewide or regional area...

  20. 12 CFR 615.5132 - Investment purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Investment purposes. 615.5132 Section 615.5132... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5132 Investment purposes. Each Farm Credit bank is allowed to hold eligible investments, listed under § 615.5140, in an amount not...

  1. 12 CFR 1.8 - Nonconforming investments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Nonconforming investments. 1.8 Section 1.8 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY INVESTMENT SECURITIES § 1.8 Nonconforming investments. (a) A national bank's investment in securities that no longer conform to this...

  2. 12 CFR 615.5142 - Association investments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Association investments. 615.5142 Section 615... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5142 Association investments. An association may hold eligible investments listed in § 615.5140, with the approval of its...

  3. 12 CFR 615.5142 - Association investments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Association investments. 615.5142 Section 615... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5142 Association investments. An association may hold eligible investments listed in § 615.5140, with the approval of its...

  4. 12 CFR 1.8 - Nonconforming investments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Nonconforming investments. 1.8 Section 1.8 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY INVESTMENT SECURITIES § 1.8 Nonconforming investments. (a) A national bank's investment in securities that no longer conform to this...

  5. 43 CFR 29.11 - Investment.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 43 Public Lands: Interior 1 2012-10-01 2011-10-01 true Investment. 29.11 Section 29.11 Public... Investment. (a) The monies accumulated in the Fund shall be prudently invested in the following types of... investment advisor or custodian to the Fund, or their affiliates may be purchased or held by the Fund....

  6. 43 CFR 29.11 - Investment.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 43 Public Lands: Interior 1 2011-10-01 2011-10-01 false Investment. 29.11 Section 29.11 Public... Investment. (a) The monies accumulated in the Fund shall be prudently invested in the following types of... investment advisor or custodian to the Fund, or their affiliates may be purchased or held by the Fund....

  7. 31 CFR 537.311 - New investment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false New investment. 537.311 Section 537....311 New investment. (a) The term new investment means any of the following activities if such activity... located in Burma, without regard to the form of the participation. (b) The term new investment shall...

  8. 12 CFR 615.5132 - Investment purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Investment purposes. 615.5132 Section 615.5132... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5132 Investment purposes. Each Farm Credit bank is allowed to hold eligible investments, listed under § 615.5140, in an amount not...

  9. 12 CFR 347.108 - Portfolio investments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Portfolio investments. 347.108 Section 347.108... INTERNATIONAL BANKING § 347.108 Portfolio investments. (a) Portfolio investments. If a bank, directly or indirectly, acquires or holds an equity interest in a foreign organization as a portfolio investment and...

  10. 12 CFR 211.9 - Investment procedures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 2 2011-01-01 2011-01-01 false Investment procedures. 211.9 Section 211.9... Investment procedures. (a) General provisions. 5 Direct and indirect investments shall be made in accordance... investments in excess of the limitations therein based on capital and surplus. (1) Minimum capital...

  11. 12 CFR 1.8 - Nonconforming investments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Nonconforming investments. 1.8 Section 1.8 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY INVESTMENT SECURITIES § 1.8 Nonconforming investments. (a) A national bank's investment in securities that no longer conform to this...

  12. 12 CFR 563e.23 - Investment test.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Investment test. 563e.23 Section 563e.23 Banks... for Assessing Performance § 563e.23 Investment test. (a) Scope of test. The investment test evaluates... qualified investments that benefit its assessment area(s) or a broader statewide or regional area...

  13. 12 CFR 1.8 - Nonconforming investments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Nonconforming investments. 1.8 Section 1.8 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY INVESTMENT SECURITIES § 1.8 Nonconforming investments. (a) A national bank's investment in securities that no longer conform to this...

  14. 12 CFR 615.5132 - Investment purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Investment purposes. 615.5132 Section 615.5132... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5132 Investment purposes. Each Farm Credit bank is allowed to hold eligible investments, listed under § 615.5140, in an amount not...

  15. 43 CFR 29.11 - Investment.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 43 Public Lands: Interior 1 2014-10-01 2014-10-01 false Investment. 29.11 Section 29.11 Public... Investment. (a) The monies accumulated in the Fund shall be prudently invested in the following types of... investment advisor or custodian to the Fund, or their affiliates may be purchased or held by the Fund....

  16. 12 CFR 615.5142 - Association investments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Association investments. 615.5142 Section 615... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5142 Association investments. An association may hold eligible investments listed in § 615.5140, with the approval of its...

  17. 12 CFR 703.18 - Grandfathered investments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Grandfathered investments. 703.18 Section 703... INVESTMENT AND DEPOSIT ACTIVITIES § 703.18 Grandfathered investments. (a) Subject to safety and soundness... zero coupon security with a maturity greater than 10 years, if it purchased the investment: (1)...

  18. 12 CFR 195.23 - Investment test.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Investment test. 195.23 Section 195.23 Banks... for Assessing Performance § 195.23 Investment test. (a) Scope of test. The investment test evaluates a... qualified investments that benefit its assessment area(s) or a broader statewide or regional area...

  19. 12 CFR 615.5142 - Association investments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Association investments. 615.5142 Section 615... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5142 Association investments. An association may hold eligible investments listed in § 615.5140, with the approval of its...

  20. 12 CFR 703.18 - Grandfathered investments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Grandfathered investments. 703.18 Section 703... INVESTMENT AND DEPOSIT ACTIVITIES § 703.18 Grandfathered investments. (a) Subject to safety and soundness... zero coupon security with a maturity greater than 10 years, if it purchased the investment: (1)...

  1. 12 CFR 347.108 - Portfolio investments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Portfolio investments. 347.108 Section 347.108... INTERNATIONAL BANKING § 347.108 Portfolio investments. (a) Portfolio investments. If a bank, directly or indirectly, acquires or holds an equity interest in a foreign organization as a portfolio investment and...

  2. 12 CFR 615.5132 - Investment purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Investment purposes. 615.5132 Section 615.5132... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5132 Investment purposes. Each Farm Credit bank is allowed to hold eligible investments, listed under § 615.5140, in an amount not...

  3. 12 CFR 347.108 - Portfolio investments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Portfolio investments. 347.108 Section 347.108... INTERNATIONAL BANKING § 347.108 Portfolio investments. (a) Portfolio investments. If a bank, directly or indirectly, acquires or holds an equity interest in a foreign organization as a portfolio investment and...

  4. 12 CFR 211.9 - Investment procedures.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 2 2013-01-01 2013-01-01 false Investment procedures. 211.9 Section 211.9... Investment procedures. (a) General provisions. 5 Direct and indirect investments shall be made in accordance... investments in excess of the limitations therein based on capital and surplus. (1) Minimum capital...

  5. 12 CFR 563e.23 - Investment test.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Investment test. 563e.23 Section 563e.23 Banks... for Assessing Performance § 563e.23 Investment test. (a) Scope of test. The investment test evaluates... qualified investments that benefit its assessment area(s) or a broader statewide or regional area...

  6. 12 CFR 347.108 - Portfolio investments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Portfolio investments. 347.108 Section 347.108... INTERNATIONAL BANKING § 347.108 Portfolio investments. (a) Portfolio investments. If a bank, directly or indirectly, acquires or holds an equity interest in a foreign organization as a portfolio investment and...

  7. 12 CFR 703.18 - Grandfathered investments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Grandfathered investments. 703.18 Section 703... INVESTMENT AND DEPOSIT ACTIVITIES § 703.18 Grandfathered investments. (a) Subject to safety and soundness... zero coupon security with a maturity greater than 10 years, if it purchased the investment: (1)...

  8. 31 CFR 537.311 - New investment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false New investment. 537.311 Section 537....311 New investment. (a) The term new investment means any of the following activities if such activity... located in Burma, without regard to the form of the participation. (b) The term new investment shall...

  9. 12 CFR 211.9 - Investment procedures.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 2 2012-01-01 2012-01-01 false Investment procedures. 211.9 Section 211.9... Investment procedures. (a) General provisions. 5 Direct and indirect investments shall be made in accordance... investments in excess of the limitations therein based on capital and surplus. (1) Minimum capital...

  10. 12 CFR 195.23 - Investment test.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Investment test. 195.23 Section 195.23 Banks... for Assessing Performance § 195.23 Investment test. (a) Scope of test. The investment test evaluates a... qualified investments that benefit its assessment area(s) or a broader statewide or regional area...

  11. 12 CFR 703.18 - Grandfathered investments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Grandfathered investments. 703.18 Section 703... INVESTMENT AND DEPOSIT ACTIVITIES § 703.18 Grandfathered investments. (a) Subject to safety and soundness... zero coupon security with a maturity greater than 10 years, if it purchased the investment: (1)...

  12. 12 CFR 615.5132 - Investment purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Investment purposes. 615.5132 Section 615.5132... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5132 Investment purposes. (a) Each Farm Credit bank may hold eligible investments, listed under § 615.5140, in an amount not...

  13. 43 CFR 29.11 - Investment.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 43 Public Lands: Interior 1 2013-10-01 2013-10-01 false Investment. 29.11 Section 29.11 Public... Investment. (a) The monies accumulated in the Fund shall be prudently invested in the following types of... investment advisor or custodian to the Fund, or their affiliates may be purchased or held by the Fund....

  14. 12 CFR 615.5142 - Association investments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Association investments. 615.5142 Section 615... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5142 Association investments. An association may hold eligible investments listed in § 615.5140, with the approval of its...

  15. 31 CFR 537.311 - New investment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false New investment. 537.311 Section 537....311 New investment. (a) The term new investment means any of the following activities if such activity... located in Burma, without regard to the form of the participation. (b) The term new investment shall...

  16. 12 CFR 703.14 - Permissible investments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... AND DEPOSIT ACTIVITIES § 703.14 Permissible investments. (a) Variable rate investment. A federal credit union may invest in a variable rate investment, as long as the index is tied to domestic interest rates. Except in the case of Treasury Inflation Protected Securities, the variable rate...

  17. Government Strategic Support for Investment Activity

    ERIC Educational Resources Information Center

    Turekulova, Assiya N.; Mukhambetova, Lyazzat K.; Doshan, Almagul S.; Issabekov, Baurzhan N.; Chimgentbayeva, Gulbakyt K.; Turegeldinova, Aliya Zh.

    2016-01-01

    When system risks are high most investors choose to exit the market; however, there are some contrarian investors who opt to make investments. The authors analyzed the main goals of the investment process and measures that should be provided by the government to stimulate investments and innovation especially by means of investment banking. The…

  18. 77 FR 18277 - Domini Social Investment Trust and Domini Social Investments LLC; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-27

    ... COMMISSION Domini Social Investment Trust and Domini Social Investments LLC; Notice of Application March 21.... Applicants: Domini Social Investment Trust (the ``Trust'') and Domini Social Investments LLC (the ``Adviser... Social Investments LLC, 532 Broadway, 9th Floor, New York, NY 10012-3939. FOR FURTHER INFORMATION...

  19. Drug versus vaccine investment: a modelled comparison of economic incentives

    PubMed Central

    2013-01-01

    Background Investment by manufacturers in research and development of vaccines is relatively low compared with that of pharmaceuticals. If current evaluation technologies favour drugs over vaccines, then the vaccines market becomes relatively less attractive to manufacturers. Methods We developed a mathematical model simulating the decision-making process of regulators and payers, in order to understand manufacturers’ economic incentives to invest in vaccines rather than curative treatments. We analysed the objectives and strategies of manufacturers and payers when considering investment in technologies to combat a disease that affects children, and the interactions between them. Results The model confirmed that, for rare diseases, the economically justifiable prices of vaccines could be substantially lower than drug prices, and that, for diseases spread across multiple cohorts, the revenues derived from vaccinating one cohort per year (routine vaccination) could be substantially lower than those generated by treating sick individuals. Conclusions Manufacturers may see higher incentives to invest in curative treatments rather than in routine vaccines. To encourage investment in vaccines, health authorities could potentially revise their incentive schemes by: (1) committing to vaccinate all susceptible cohorts in the first year (catch-up campaign); (2) choosing a long-term horizon for health technology evaluation; (3) committing higher budgets for vaccines than for treatments; and (4) taking into account all intangible values derived from vaccines. PMID:24011090

  20. Trends in U.S. Venture Capital Investments Related to Energy: 1980 through the Third Quarter of 2010

    SciTech Connect

    Dooley, James J.

    2010-11-08

    This report documents trends in U.S. venture capital investments over the period 1980 through the third quarter of calendar year 2010 (2010 Q1+Q2+Q3). Particular attention is given to U.S. venture capital investments in the energy/industrial sector over the period 1980-2010 Q1+Q2+Q3 as well as in the more recently created cross-cutting category of CleanTech over the period 1995-2010 Q1+Q2+Q3. During the early 1980s, U.S. venture capital investments in the energy/industrial sector accounted for more than 20% of all venture capital investments. However subsequent periods of low energy prices, the deregulation of large aspects of the energy industry, and the emergence of fast growing new industries like computers (both hardware and software), biotechnology and the Internet quickly reduced the priority accorded to energy/industrial investments. To wit, venture capital investments related to the energy/industrial sector accounted for only 1% of the $132 billion (in real 2010 US$) invested in 2000 by the U.S. venture capital community. The significant increase in the real price of oil that began in 2003-2004 correlates with renewed interest and increased investment by the venture capital community in energy/industrial investment opportunities. Venture capital investments for 2009 for the energy/industrial sector accounted for $2.4 billion or slightly more than 13% of all venture capital invested that year. The total venture capital invested in energy/industrial during the first three quarters of 2010 is close to $2.4 billion accounting for slightly less than 15% of all venture capital investments during the first three quarters of 2010. In 2009, the aggregate amount invested in CleanTech was $2.1 billion (11% of the total US venture capital invested in that lean year) and for the first three quarters of 2010 US venture capital investments in CleanTech have already exceeded $2.8 billion (18% of all US venture capital investments made during the first three quarters of

  1. Trends in U.S. Venture Capital Investments Related to Energy: 1980 through the Second Quarter of 2010

    SciTech Connect

    Dooley, James J.

    2010-07-29

    This report documents trends in U.S. venture capital investments over the period 1980 through the second quarter of calendar year 2010 (2010Q1+Q2). Particular attention is given to U.S. venture capital investments in the energy/industrial sector over the period 1980-2010Q1+Q2 as well as in the more recently created cross-cutting category of CleanTech over the period 1995-2010Q1+Q2. During the early 1980s, U.S. venture capital investments in the energy/industrial sector accounted for more than 20% of all venture capital investments. However subsequent periods of low energy prices, the deregulation of large aspects of the energy industry, and the emergence of fast growing new industries like computers (both hardware and software), biotechnology and the Internet quickly reduced the priority accorded to energy/industrial investments. To wit, venture capital investments related to the energy/industrial sector accounted for only 1% of the $119 billion dollars invested in 2000 by the U.S. venture capital community. The significant increase in the real price of oil that began in 2003-2004 correlates with renewed interest and increased investment by the venture capital community in energy/industrial investment opportunities. Venture capital investments for 2009 for the energy/industrial sector accounted for $2.1 billion or slightly more than 13% of all venture capital invested that year. The total venture capital invested in energy/industrial during the first two quarters of 2010 is close to $1.8 billion accounting for 17% of all venture capital investments during the first two quarters of 2010. In 2009, the aggregate amount invested in CleanTech was $1.8 billion (30% of the total US venture capital invested in that lean year) and for the first two quarters of 2010 US venture capital investments in CleanTech have already exceeded $1.9 billion (19% of all US venture capital investments made during the first half of 2010). Between 2004 and 2009, U.S. venture capital

  2. Continuing the School Choice March: Policies to Promote Family K-12 Education Investment. Backgrounder. No. 2683

    ERIC Educational Resources Information Center

    Burke, Lindsey M.; Sheffield, Rachel

    2012-01-01

    Coverdell education savings accounts (ESAs), created through the federal tax code, allow families to save money tax-free for K-12 and higher education expenses. Lifting the cap on contributions to Coverdell accounts would provide greater access to school choice options by allowing families to invest more money in their children's education.…

  3. Effect of heterogeneous investments on the evolution of cooperation in spatial public goods game.

    PubMed

    Huang, Keke; Wang, Tao; Cheng, Yuan; Zheng, Xiaoping

    2015-01-01

    Understanding the emergence of cooperation in spatial public goods game remains a grand challenge across disciplines. In most previous studies, it is assumed that the investments of all the cooperators are identical, and often equal to 1. However, it is worth mentioning that players are diverse and heterogeneous when choosing actions in the rapidly developing modern society and researchers have shown more interest to the heterogeneity of players recently. For modeling the heterogeneous players without loss of generality, it is assumed in this work that the investment of a cooperator is a random variable with uniform distribution, the mean value of which is equal to 1. The results of extensive numerical simulations convincingly indicate that heterogeneous investments can promote cooperation. Specifically, a large value of the variance of the random variable can decrease the two critical values for the result of behavioral evolution effectively. Moreover, the larger the variance is, the better the promotion effect will be. In addition, this article has discussed the impact of heterogeneous investments when the coevolution of both strategy and investment is taken into account. Comparing the promotion effect of coevolution of strategy and investment with that of strategy imitation only, we can conclude that the coevolution of strategy and investment decreases the asymptotic fraction of cooperators by weakening the heterogeneity of investments, which further demonstrates that heterogeneous investments can promote cooperation in spatial public goods game.

  4. Personal Investment in Higher Education

    ERIC Educational Resources Information Center

    Parzen, Maurine

    2010-01-01

    Since 2005, in Ontario, RPN's have had the option to return to school to obtain their BScN degree in three years of full time study instead of four years. Many of these students are mature and come with prior family and financial responsibilities that add extra challenges to their learning experience. Questioning their choice of investment in…

  5. Investment Clubs Teach Financial Literacy

    ERIC Educational Resources Information Center

    Cook, Sheri

    2007-01-01

    A study conducted by "Money" Magazine in August 2006 found that students are not as financially literate as they ought to be. Teachers are now being challenged to find alternative strategies to educate students in the ways of personal finance. One component of personal finance that is particularly challenging is investments. In this article, the…

  6. Investing in the Central Office

    ERIC Educational Resources Information Center

    Shields, Regis Anne

    2010-01-01

    Benchmarking against similar districts, ideally higher-performing ones, can be a valuable tool for determining the appropriate level of central-office investment. Unfortunately, reliable benchmarks on district spending in teaching and learning support are not readily available. This should not preclude districts from using this valuable method to…

  7. Teacher Investment in Learner Identity

    ERIC Educational Resources Information Center

    Reeves, Jenelle

    2009-01-01

    From a sociocultural perspective, teacher identity is constructed in relation to others, including other teachers and students. Drawing on positioning theory and the concept of investment, this study analyzed the case of a secondary English teacher who negotiated his teacher identity in relation to English language learners (ELLs). Findings…

  8. Industry Investment in University Research.

    ERIC Educational Resources Information Center

    Caldart, Charles C.

    1983-01-01

    Practical, political, and ethical issues result from industry investments in university research. These issues are discussed in terms of the commercialization of university research, challenge to academic integrity (considering academic freedom and government funding), and implications for the university (considering contracts, mergers,…

  9. Multinational Investment: Opportunity and Challenge.

    ERIC Educational Resources Information Center

    Perspective: Essays and Reviews of Issues in Employment Security and Employment and Training Programs, 1988

    1988-01-01

    This volume of an annual journal contains nine articles focusing on the internationalization of the world's economy and business and how employment security and employment and training programs can be involved. The opening article, "Foreign Investment Euphoria Hides Community Upheaval" (W. Scott Boyd), provides an overview of the volume which is…

  10. International Accounting and the Accounting Educator.

    ERIC Educational Resources Information Center

    Laribee, Stephen F.

    The American Assembly of Collegiate Schools of Business (AACSB) has been instrumental in internationalizing the accounting curriculum by means of accreditation requirements and standards. Colleges and universities have met the AACSB requirements either by providing separate international accounting courses or by integrating international topics…

  11. Inconsistent Investment and Consumption Problems

    SciTech Connect

    Kronborg, Morten Tolver; Steffensen, Mogens

    2015-06-15

    In a traditional Black–Scholes market we develop a verification theorem for a general class of investment and consumption problems where the standard dynamic programming principle does not hold. The theorem is an extension of the standard Hamilton–Jacobi–Bellman equation in the form of a system of non-linear differential equations. We derive the optimal investment and consumption strategy for a mean-variance investor without pre-commitment endowed with labor income. In the case of constant risk aversion it turns out that the optimal amount of money to invest in stocks is independent of wealth. The optimal consumption strategy is given as a deterministic bang-bang strategy. In order to have a more realistic model we allow the risk aversion to be time and state dependent. Of special interest is the case were the risk aversion is inversely proportional to present wealth plus the financial value of future labor income net of consumption. Using the verification theorem we give a detailed analysis of this problem. It turns out that the optimal amount of money to invest in stocks is given by a linear function of wealth plus the financial value of future labor income net of consumption. The optimal consumption strategy is again given as a deterministic bang-bang strategy. We also calculate, for a general time and state dependent risk aversion function, the optimal investment and consumption strategy for a mean-standard deviation investor without pre-commitment. In that case, it turns out that it is optimal to take no risk at all.

  12. Technology Investments Supporting Radiative Science

    NASA Astrophysics Data System (ADS)

    Walton, A. L.; Komar, G.; Murray, K.

    2009-12-01

    In 2007, the National Research Council published its first-ever Earth Science Decadal Survey [Earth Science and Applications from Space: National Imperatives for the Next Decade and Beyond]. Once these recommendations were published, the NASA Earth Science Technology Office (ESTO) focused all three of its technology development solicitations - for new instruments, advanced technology components, and advanced information systems - on Decadal Survey measurements. By December 2008, when the last of the three sets of awards were announced at the American Geophysical Union meeting, ESTO had invested more than $105M in new awards that would directly reduce risk or improve measurement capability for every one of the Earth Science Decadal Survey missions. An excellent example of these technology investments is the portfolio contributing to the Climate Absolute Radiance and Refractivity Observatory (CLARREO) mission. CLARREO measurements will attempt to detect long-term climate change trends, and to test and systematically improve climate predictions. Measurements are to be made across the infrared emission spectrum at high accuracy and stability, and are to be traceable to international measurement standards. A decade of ESTO investments have contributed to the current CLARREO mission concepts and technology heritage, and will be summarized in this presentation. Prior ESTO investments include a series of developments such as the Far-Infrared Spectroscopy of the Troposphere (FIRST) instrument, which is being used as a testbed for demonstrating detectors currently under development. Recent investments include a prototype hyperspectral imager aimed at the CLARREO goals of high absolute accuracy and on-orbit international measurement standards traceability.

  13. 26 CFR 1.955A-2 - Amount of a controlled foreign corporation's qualified investments in foreign base company...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... foreign base company shipping operations shall be determined on the basis of the proportion for such year... accounts or invested in readily marketable securities pursuant to a specific, definite, and feasible plan... proportion which the amount of such second corporation's qualified investments in foreign base...

  14. 26 CFR 1.955A-2 - Amount of a controlled foreign corporation's qualified investments in foreign base company...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... foreign base company shipping operations shall be determined on the basis of the proportion for such year... accounts or invested in readily marketable securities pursuant to a specific, definite, and feasible plan... proportion which the amount of such second corporation's qualified investments in foreign base...

  15. 26 CFR 1.955A-2 - Amount of a controlled foreign corporation's qualified investments in foreign base company...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... foreign base company shipping operations shall be determined on the basis of the proportion for such year... accounts or invested in readily marketable securities pursuant to a specific, definite, and feasible plan... proportion which the amount of such second corporation's qualified investments in foreign base...

  16. 26 CFR 1.955A-2 - Amount of a controlled foreign corporation's qualified investments in foreign base company...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... foreign base company shipping operations shall be determined on the basis of the proportion for such year... accounts or invested in readily marketable securities pursuant to a specific, definite, and feasible plan... proportion which the amount of such second corporation's qualified investments in foreign base...

  17. A Harmonious Accounting Duo?

    ERIC Educational Resources Information Center

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of differing…

  18. Balanced scorecard investment appraisal in the water industry of England and Wales.

    PubMed

    Tebbutt, P J; Gochin, R J; Lester, J N

    2003-07-01

    Previous work has shown that while most conventional investment appraisal techniques appear ill-suited for use in the water industry of England and Wales, the Balanced Scorecard (BSC) offers considerable potential as an investment decision making tool. This study accounts for much of the criticism of the BSC technique, proposing methodological changes to overcome these difficulties. A more comprehensive treatment of the modified methodology, illustrated by BSC development and application flowcharts, demonstrates how this technique might operate in practice. PMID:12926403

  19. [Sensitivity analysis in health investment projects].

    PubMed

    Arroyave-Loaiza, G; Isaza-Nieto, P; Jarillo-Soto, E C

    1994-01-01

    This paper discusses some of the concepts and methodologies frequently used in sensitivity analyses in the evaluation of investment programs. In addition, a concrete example is presented: a hospital investment in which four indicators were used to design different scenarios and their impact on investment costs. This paper emphasizes the importance of this type of analysis in the field of management of health services, and more specifically in the formulation of investment programs.

  20. 31 CFR 586.312 - New investment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false New investment. 586.312 Section 586.312 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF...) KOSOVO SANCTIONS REGULATIONS General Definitions § 586.312 New investment. The term new investment...

  1. 31 CFR 560.316 - New investment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false New investment. 560.316 Section 560.316 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... § 560.316 New investment. The term new investment means a transaction after 12:01 EDT, May 7, 1995,...

  2. 31 CFR 560.316 - New investment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false New investment. 560.316 Section 560.316 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... § 560.316 New investment. The term new investment means a transaction after 12:01 EDT, May 7, 1995,...

  3. 12 CFR 615.5133 - Investment management.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Investment management. 615.5133 Section 615... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5133 Investment management. (a... activities. Your board of directors must also ensure that management complies with these policies and...

  4. 12 CFR 345.23 - Investment test.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Investment test. 345.23 Section 345.23 Banks... COMMUNITY REINVESTMENT Standards for Assessing Performance § 345.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of its assessment...

  5. 12 CFR 228.23 - Investment test.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Investment test. 228.23 Section 228.23 Banks... COMMUNITY REINVESTMENT (REGULATION BB) Standards for Assessing Performance § 228.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of...

  6. 12 CFR 25.23 - Investment test.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Investment test. 25.23 Section 25.23 Banks and... DEPOSIT PRODUCTION REGULATIONS Regulations Standards for Assessing Performance § 25.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of...

  7. 12 CFR 345.23 - Investment test.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Investment test. 345.23 Section 345.23 Banks... COMMUNITY REINVESTMENT Standards for Assessing Performance § 345.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of its assessment...

  8. 12 CFR 228.23 - Investment test.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 3 2014-01-01 2014-01-01 false Investment test. 228.23 Section 228.23 Banks... test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit... considered under the lending or service tests may not be considered under the investment test. (c)...

  9. 12 CFR 25.23 - Investment test.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Investment test. 25.23 Section 25.23 Banks and... DEPOSIT PRODUCTION REGULATIONS Regulations Standards for Assessing Performance § 25.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of...

  10. 12 CFR 228.23 - Investment test.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 3 2012-01-01 2012-01-01 false Investment test. 228.23 Section 228.23 Banks... COMMUNITY REINVESTMENT (REGULATION BB) Standards for Assessing Performance § 228.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of...

  11. 76 FR 43385 - Lending and Investment

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-20

    ... Office of Thrift Supervision Lending and Investment AGENCY: Office of Thrift Supervision (OTS), Treasury... on the following information collection. Title of Proposal: Lending and Investment. OMB Number: 1550... investments for safety and soundness purposes are found at 12 CFR 560 and 562.1, 563.41, 563.170, and...

  12. 31 CFR 560.207 - Prohibited investment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Prohibited investment. 560.207... § 560.207 Prohibited investment. Except as otherwise authorized pursuant to this part, and... investment by a United States person in Iran or in property (including entities) owned or controlled by...

  13. 12 CFR 25.23 - Investment test.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Investment test. 25.23 Section 25.23 Banks and... DEPOSIT PRODUCTION REGULATIONS Regulations Standards for Assessing Performance § 25.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of...

  14. 12 CFR 345.23 - Investment test.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Investment test. 345.23 Section 345.23 Banks... COMMUNITY REINVESTMENT Standards for Assessing Performance § 345.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of its assessment...

  15. 12 CFR 956.2 - Authorized investments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 7 2011-01-01 2011-01-01 false Authorized investments. 956.2 Section 956.2 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOME LOAN BANK ASSETS AND OFF-BALANCE SHEET ITEMS FEDERAL HOME LOAN BANK INVESTMENTS § 956.2 Authorized investments. In addition to...

  16. 12 CFR 615.5133 - Investment management.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Investment management. 615.5133 Section 615... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Investment Management § 615.5133 Investment management. (a... activities. Your board of directors must also ensure that management complies with these policies and...

  17. 12 CFR 956.2 - Authorized investments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Authorized investments. 956.2 Section 956.2 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOME LOAN BANK ASSETS AND OFF-BALANCE SHEET ITEMS FEDERAL HOME LOAN BANK INVESTMENTS § 956.2 Authorized investments. In addition to...

  18. 12 CFR 345.23 - Investment test.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Investment test. 345.23 Section 345.23 Banks... COMMUNITY REINVESTMENT Standards for Assessing Performance § 345.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of its assessment...

  19. 12 CFR 345.23 - Investment test.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Investment test. 345.23 Section 345.23 Banks... COMMUNITY REINVESTMENT Standards for Assessing Performance § 345.23 Investment test. (a) Scope of test. The investment test evaluates a bank's record of helping to meet the credit needs of its assessment...

  20. 31 CFR 560.316 - New investment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false New investment. 560.316 Section 560.316 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF... Definitions § 560.316 New investment. The term new investment means a transaction after 12:01 Eastern...