All individuals who prepare all or substantially all of a tax return or claim for refund are required to obtain a PTIN.

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The IRS requires all individuals who are compensated for preparing, or assisting in the preparation of, all or substantially all of a tax return or claim for refund of tax to have a PTIN.

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To be eligible, a vehicle must be all-new or substantially changed from the previous model year.

FORBES: For Car And Truck Of The Year, I'm Almost Perfect

To eliminate any conflicts of interests, Ellison's shares have been placed in a "lockbox" or voting trust, that will eliminate Ellison's voting control over company matters "other than a change of control transaction, dissolution, sale of substantially all of the Company's assets or liquidation" as long as Ellison remains an officer or director of Oracle, according to regulatory filings.

FORBES: Magazine Article

To eliminate any conflicts of interests, Ellison's shares have been placed in a "lockbox" or voting trust, that will eliminate Ellison's voting control over company matters "other than a change of control transaction, dissolution, sale of substantially all of the Company's assets or liquidation" as long as Ellison remains an officer or director of Oracle (nasdaq: ORCL - news - people ), according to regulatory filings.

FORBES: Suite Life For Larry Ellison

Substantially all of our assets and operations are in China or Hong Kong.

FORBES: Going, Gone: Too Many "Going Concern" Warnings May Be As Bad As Too Few

It can all be done without substantially lowering our economic expectations, either as a country or as individuals.

NPR: Energy Bill Leaves Conservation on Back Burner

Zhang Qiang, vice president at China Citic Bank, said at a briefing in March that nonstandard investment accounted for 64%, or 151.5 billion yuan, of all wealth-management products at the bank, substantially higher than the 35% limit set by the CBRC.

WSJ: Chinese Banks Cut Back on Wealth-Management Products