What does E-DATE stand for?

69-74, effective with these regulations' effective dates (see below).

On behalf of Tax Executives Institute, I am writing to recommend that the effective date of the revised section 482 regulations, relating to the treatment of services and the allocation of income and deductions from intangibles, be delayed from January 1, 2007, to at least January 1, 2008.

These pre-existing condition exclusions typically preclude coverage for disabilities that begin within 12 months of the coverage effective date if the disability is "caused by, contributed to, or resulted from" a "pre-existing condition" Pre-existing condition is generally defined as a condition or any symptoms of such a condition for which the insured received medical treatment, consultation, care or services in the three months prior to the effective date of coverage (the "look-back" period).

Any stock of any corporation owned on or before the Effective Date will be grand-fathered however, such grand-fathered status would terminate if the subsidiary corporation engages in a trade or business that it is not engaged in on the Effective Date or if it acquires substantial new assets on or after the Effective Date.

However, some plans have longer periods, and actuarial advice will be needed to determine how the periods can be reduced before the effective date of Statement no.

The federal banking regulatory agencies on March 14, 2001, approved a joint rule that extends the effective date of consumer protection rules for the sale of insurance products by depository institutions on their premises, or on their behalf.