Finally, if the dominant line of business 55-percent test is retained, then the determination should be based on all employees including union employees.
414(r)-1(b)(1), if an employer elects to treat one line of business as a qualified separate line of business, it must treat all of its lines as qualified separate lines of business.
Employees who do not perform substantial services for any one particular line of business (for example, headquarters' employees) must be allocated to lines of business under specific allocation rules.
The dominant line of business method generally is the most attractive method available to allocate residual employees (Regs.
We show that the ratio of the default value to liability value for a line of business does not change with different allocations of capital to lines of business, as implied by the allocation formula derived in Myers and Read (2001).
The payoffs to each line of business allowing for the insurer insolvency and the value of the insolvency exchange option by line of business is determined.
In a two-step process, the employer designates its lines of business by first identifying all of the services and property it provides to customers during the testing year and then determining what portion of the property and services is provided by each line of business.
12) Therefore, the same products and services could be offered by more than one line of business.
Table 7: MORE THAN advertising data by line of business
The December 1991 final regulations contained a special optional rule applicable to employees who have temporarily transferred from one line of business to another.
Employees of a line of business (the upstream line) that provides property or services to another line of business of the employer (the downstream line) generally are also considered to be providing services to the downstream line of business.
132-4(a)(1) illustrate line of business