The IRS automatically grants late relief under a special Revenue Procedure, up until the due date of the tax return including extensions.

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First, it is not standard operating procedure for pensions to conduct meaningful due diligences before they invest.

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As a young VC in 1981, I made a due-diligence call about a new cardiac procedure to one of the leading cardiologists in the United States.

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The MPs' expenses watchdog Ipsa is due to take control of MPs' pensions from April 2012, subject to a parliamentary procedure to allow the change.

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Called vertebroplasty, the procedure involves injecting surgical cement into the vertebrae of patients to relieve pain from spinal fractures due to osteoporosis.

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But early studies reporting positive results for the vertebroplasty procedure did not have control groups, making it unclear whether the purported benefits were simply due to the placebo effect or the natural tendency of chronic pain to subside over time.

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