grandfather clause

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grandfather clause,

provision in constitutions (adopted 1895–1910) of seven post–Reconstruction Southern states that exempted those persons who had been eligible to vote on Jan. 1, 1867, and their descendants from rigid economic and literacy requirements for voting. Since African Americans had not yet been enfranchised on that date, the provision effectively barred them from the polls while granting voting rights to poor and illiterate whites. Such provisions were ruled unconstitutional by the Supreme Court in 1915. The term grandfather clause is now applied to any kind of legal exemption based on prior status.
References in periodicals archive ?
This retroactive transitional election is in addition to the election described above that allowed a taxpayer who sold a principal residence after the date of enactment of the new law to choose whether he or she wants to be treated under a grandfather provision.
After assessing the grandfather provision, large companies realize they already comply with many of the requirements of non-grandfathered plans, so the changes they'll need to make aren't likely to add a significant cost or administrative burden.
Lastly, we are asking congressional offices to support bill language that would add a grandfather provision to mental health counselor position requirements.
This grandfather provision protects the reliance interests of trust settlers who established irrevocable trusts before the legislative introduction of the GST; the prohibition on additions prevents abuses.
The zoning text includes a grandfather provision for projects previously approved such as Donald Trump's Riverside South and Brighton-by-the Sea.
Physicians and labs will need to examine the regulations carefully because HHS declined to adopt a grandfather provision for existing business deals.
To avoid such a problem, the proposal includes a grandfather provision that specifies, "An entity following an accounting treatment in category (c) or (d) as of the effective date of this statement need not change to an accounting treatment in a category (b) or e) pronouncement whose effective date is before the effective date of this statement.
In December 2005, the Company's Board of Directors approved the dissolution of the Management Deferred Compensation Plan due to an Internal Revenue Code Section 409A grandfather provision that allowed deferred compensation plans to be terminated without penalties if they were terminated by December 31, 2005.
The new rules include a critical grandfather provision for current practitioners, and also rapidly accelerate national movement toward accreditation of clinical mental health counseling programs by the Council for Accreditation of Counseling and Related Educational Programs (CACREP) <http:// www.
The bill reduces the grandfather provision to continue to collect fees on Internet access for the state of Wisconsin from three to two years.
Many commentators suggested some from of transitional relief, ranging from 180 days to a permanent grandfather provision.
Options open to comment include a grandfather provision for individuals working in hospitals prior to 1969, recognition of an accrediting agency's standards, and a qualification exam.