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An individual or firm offering professional services as both architect and engineer; term generally used in government contracts, particularly those with the federal government.
McGraw-Hill Dictionary of Architecture and Construction. Copyright © 2003 by McGraw-Hill Companies, Inc.
References in periodicals archive ?
In 1995, A and E gifted the 98% KPLP interest to four irrevocable trusts created for their sons; each received a 24.5% interest in KPLP.
On gift tax returns, A and E claimed a 43% discount on the book value of each gift, because the LP interests were minority interests, their transfer was restricted and they lacked management control.
Retained rights: We find no clear error in the Tax Court's determination that an implied agreement existed that allowed A and E to retain the right to income from KPLP after its initial funding.