• The U.S. Person owns, directly or indirectly, more than 50% of a corporation (vote or value), partnership (profits or capital) or other entity that owns the foreign financial account.

    FORBES: IRS Issues Final FBAR Regulations and Revised FBAR Form

  • Many doctors are paid bundled rates by health plans like Humana (HUM), Amerigroup, a subsidiary of Wellpoint (WLP), Aetna (AET) or UnitedHealth Group (UNH) or physicians may be employees and are therefore paid through their clinic, practice or other entity, complicating the rollout of the pay increase.

    FORBES: Obamacare's 73% Medicaid Pay Raise For Doctors Is Delayed

  • This failure can only be corrected if the councils give up either their powers of enforcement to local police or some other entity disinterested in the financial outcome of such enforcement or give up the financial benefit from penalty notices.

    BBC: Parking - Your Thoughts

  • The independent external auditor is a licensed professional who works for a public accounting firm and performs an audit of the financial statements of a company, government, individual, or any other legal entity or organization.

    FORBES: Crisis? What Crisis? Don't Blame The Accounting

  • Entries submitted by any other individual or any entity originating at any other Internet web site or e-mail address, including but not limited to commercial sweepstakes subscription notification or entering service sites, will be declared invalid and, as such, ruled ineligible for this promotion.

    WSJ: Blindfold Brackets 2013: Official Rules

  • To transact with Wal-Mart or any other business entity is ultimately a voluntary act, and as such, Wal-Mart should be allowed the opportunity to set up shop wherever it desires.

    FORBES: Why Wal-Mart Is the Embodiment of Economic Stimulus

  • Wherever you come down on the advisability of America engaging militarily in yet-another Middle Eastern nation, if we decide it is in our national interest to do so, it should be up to our elected representatives, not the United Nations, the Arab League or some other multilateral entity.

    CENTERFORSECURITYPOLICY: Channeling Scoop Jackson

  • The addition of these Federal trustees does not, in and of itself, alter any existing agreements among or between the trustees and any other entity.

    WHITEHOUSE: Executive Order -- Gulf Coast Ecosystem Restoration

  • But when small business owners find themselves in the gray area with a customer or other business relationship, there is no sanctioning entity we can call on for guidance.

    FORBES: Observing The Small Business Code Of Ethics

  • It would eliminate the likelihood that any other entity would be able to develop or survive as a fourth network.

    FORBES: Smoke Clears Around Clearwire

  • For that and other reasons, Amtrak as an entity should probably be reorganized or disbanded, with the few sensible routes operated by a subsidized private sector carrier.

    CENTERFORSECURITYPOLICY: Not a model railroad

  • In addition, some sources report that the majority of mortgages are obtained through a broker, often an independent entity, who takes loan applications on behalf of a depository institution or other lender.

    NPR: Transcript: Bernanke on Mortgages, Foreclosures

  • So any of our clients, if they are sending to a local pharmacy, or to a specialist or laboratory, they can "friend" that laboratory or specialist or pharmacy onto athenaNet, and without getting onto any of our other services, that entity can start paying for and receiving online clinical information from our cloud-based service without having to be on it.

    WSJ: Boss Talk: Updating Doctors' Offices With the Help of Cloud Services

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