In such cases a partial reversal can keep the taxpayer's income below the threshold.
States with no districts below the threshold, such as Rio de Janeiro, were simply left out.
By converting, you can keep your income below the threshold where the new 3.8% surtax kicks in.
This created a peculiar incentive: at least one study suggests that firms just below the threshold began disbursing unusual amounts of cash to shareholders and making fewer investments.
"The pocketbook is really taking a hit, " said Robert Dickey, a 58-year-old farmer in Georgia who says his losses are just below the threshold needed for his insurance to kick in.
Contributions below the threshold would no longer be deductible.
Meanwhile, HSBC's preliminary or "flash" reading of China manufacturing Purchasing Managers' Index showed Monday that activity improved in April from levels seen in March, but remained below the threshold of 50, indicating a contraction.
In a statement to MPs on 23 April 2012 the chancellor insisted it was in Britain's national interest to provide the extra funding, which falls below the threshold which would trigger a Commons vote.
It might not, because: One, if every top pro is using just below the threshold of detection, then the playing field is level and the riders with the most talent and dedication will still win.
Dianne Feinstein, D-California, and fiercely opposed by the National Rifle Association, Republicans and some Democrats would get fewer than 40 votes, Reid said, far below the threshold needed to defeat any filibuster or pass the Senate.
Of course, Walmart carefully controls employee work schedules and will have the opportunity to design worker hours in a manner that will keep employees at a level below the threshold required to accomplish company healthcare benefits pursuant to the law.
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But Harvard orthopedic surgeon George Theodore, who helped conduct the Dornier study, claims that the failed studies are flawed because they used low-energy shock-wave pulses that were below the threshold needed to have a heel-healing effect, unlike the successful FDA studies that used higher energies.
The second point the GPhC makes is that the allegation about Ainsworths "would fall below the current threshold criteria for referral to the investigating committee".
Debt is a scant 40% of GDP, well below the safe threshold of 60%.
Another way to avoid the surtax is to fall below the income threshold.
Both of them, by any reasonable standards, are startlingly fast, certainly fast enough to be below the psychological threshold where we might begin to get impatient.
He said they could be misleading because the region has many companies which operate below the VAT threshold and therefore don't show up in some surveys.
Mu Guangzong of Renmin University of China in Beijing says that even without it the fertility rate in big cities would only be around 1.5, well below the replacement threshold (but higher than 1.0 as it now is in Beijing and Shanghai).
Their drop below the 5 percent threshold needed for seats in parliament could mean the centre-left Social Democrats (SPD) and Greens recover enough votes to form a majority next year and oust current German Chancellor Angela Merkel.
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He was rewarded for this with 260 votes, which is 47.7 percent, which is far below the 75 percent threshold but it is enough to suggest that he might garner enough support in the next several years.
The deal announced by the Blue Dogs the next day acknowledged this concern by raising the threshold below which firms would be exempted from the mandate.
In Nineveh, a key swing province in northern Iraq, 55 percent voted "no" -- below the two-thirds threshold that would have resulted in the measure's defeat.
The two horsemeat-free samples were found to have pig DNA at below the 1% threshold.
But BSkyB's stake remains below the 20 percent threshold permitted by UK media ownership rules.
The group found that in 2011, thirty-three percent of Americans under age 65 fell below the tax filing threshold.
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In morning media coverage, CNBC points out that this is below the deposit insurance threshold and that senior bondholders were skipped.
From April, Hull City Council plans to raise council tax by 1.95% - just below the 2% threshold at which a local referendum must be held.
On Tuesday the Conservative-led authority revealed plans to raise council tax by 1.99% - just below the 2% threshold at which a local referendum must be held.
Tenet Healthcare and Denbury Resources this week became the latest high-yield issuers to capture coupon rates that were below the 5% threshold, and in doing so they logged some new records.
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