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Topic: Pro rata

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	revrul79-10
		A non pro rata distribution under a plan of complete liquidation made by a corporation having only one class of stock outstanding will be treated as a pro rata distribution.
		Whether a non pro rata liquidating distribution to shareholders of a corporation having only one class of stock outstanding will be treated for federal income tax purposes as having been made pro rata to each of the shareholders.
		Under the circumstances at the time, if X had made a pro rata liquidation distribution, the minority shareholders would have suffered losses on their investments while A would have realized a substantial gain as a result of the relatively lower purchase price paid by A for the X stock.
	www.taxlinks.com /rulings/1979/revrul79-10.htm (600 words)

	Napa County - Living Here
		A pro rata distribution of the assets of an estate means that each heir receives an equal portion of each asset in the estate.
		A non pro rata distribution means that each heir receives an equal proportion of the entire estate but not necessarily of each asset.
		The use of non pro rata distribution by a trustee or executor can have a major impact on the property taxes to be paid by a child or children taking title to the real property in an estate.
	www.co.napa.ca.us /LIVING/LivingDetail.asp?LID=732 (609 words)

	LAO 2003-04 Budget Analysis: General Government, Pro Rata (9900)
		Pro rata is the recovery of statewide general administrative costs from special funds.
		Pro rata is the recovery from special funds of costs incurred by central service agencies for the overall administration of state government.
		The DOF's pro rata methodology allocates 64 percent ($2.8 million) of that amount to the county allocation fund.
	www.lao.ca.gov /analysis_2003/general_govt/gen_32_9900_anl03.htm (1082 words)

	pro rata? - Ummah.com
		An example of both phrases may be found in the liabilty of partners; each is liable "in solidum" for the debts of the partnership in relation to creditors, but each is liable only "pro rata" in relation to between themselves.
		Pro rata is the latin for 'proportionally' or a 'proportion of'.
		Pro rata is generally used in part time job adverts so if you applied for this job at, for example, 20 hours a week advertised at £16,223 p.a pro rata then you would get paid £8,111.50 as you would be working half a normal working week.
	www.ummah.net /forum/showthread.php?t=60276 (1392 words)

	CA's Pro Rata Numbers Not Rating With Some Analysts
		The problem with the pro rata numbers, Goldmacher and others say, is that they lead to an inconsistency between revenue and expenses.
		By contrast, the consensus pro rata earnings estimate gathered by Thomson Financial/First Call pegs fiscal year 2002 estimates at $2.59 a share and fiscal year 2003 estimates at $2.83 a share.
		McPeake said he believes it is appropriate to compare pro forma pro rata revenue with prior periods, but doesn't believe pro rata earnings comparisons are meaningful because the revenue number is hypothetical while the costs are real.
	www.thestreet.com /tech/ronnaabramson/10011958.html (968 words)

	Part-timer Frequently asked Questions and Answers (Site not responding. Last check: 2007-10-13)
		Full pro rata would mean 100% pro rata pay for all teaching and non-teaching duties, and would require part-timers to perform a proportionate share of non-teaching duties commensurate with their teaching load.
		Moving to 100% pro rata is the next step in the union's longstanding goal in gaining equal pay for equal work for part-timers.
		Once we move to 100% pro rata, part-timers not currently participating in duties beyond their classroom instruction and preparation will be expected to perform non-teaching duties.
	www.aft2121.com /PT_FAQ.html (1914 words)

	Dow Completes Merger with Union Carbide (Site not responding. Last check: 2007-10-13)
		The first pro rata dividend of $0.12110 per share is payable on March 1, 2001 to Dow stockholders of record on February 5, 2001 (the day preceding the effective date of the merger).
		The second pro rata dividend of $0.16890 per share is payable on April 30, 2001 to Dow stockholders of record on March 30, 2001.
		A pro rata dividend of $0.20275 is payable on March 1, 2001 to Union Carbide stockholders of record on February 5, 2001 (the day preceding the effective date of the merger).
	www.bhopal.net /oldsite/dow_completes_merger.html (439 words)

	liibulletin: Consolidated Edison Company of New York v. Allstate Insurance Co.
		Whether liability may be allocated on a "pro rata" basis among insurers, where an alleged continuous harm spans many years and thus implicates several successive insurance policies.
		In reaching its decision on the allocation issue, the Court observed that, where an alleged continuous harm spans years and implicates several successive insurance policies, courts have split as to whether each policy is liable for the entire loss, or whether each policy is responsible only for a portion of the loss.
		Here, the Court held that the trial court had not erred in allocating liability on a pro rata basis because pro rata allocation is consistent with the language of the policies.
	www.law.cornell.edu /nyctap/comments/i02_0051.htm (599 words)

	Withdrawal Method
		Pro Rata: Under this method, withdrawals are made on a proportional basis from all contracts, so that the percentage of the total withdrawal taken from each contract is the same percentage that the contract represents within the total fund.
		Buffered Pro Rata: This approach calls for withdrawals to be made first from assets within the fund that have been designated as the "buffer".
		LIFO Pro Rata: Withdrawals under this approach are made first from the most recently placed contract.
	www.stablevalue.org /glossary?mode=item&itemid=302 (360 words)

	DRS: Ruling 91-10, Dividend and Interest Income Tax
		On the Schedule K-1 that is issued to the shareholder, his pro rata share of such interest income is included in his pro rata share of the S corporation's nonseparately computed items of income.
		The capital gains tax is to be imposed on an S corporation shareholder's pro rata share of separately computed gains from the sale or exchange of capital assets.
		The dividend and interest income tax is to be imposed on an S corporation shareholder's pro rata share of separately computed dividend and interest income.
	www.ct.gov /drs/cwp/view.asp?a=1513&q=268152 (432 words)

	Now Showing: Online Pension Plan Rules & Regs
		Pro Rata Pensions are provided under this Plan for Participants who would otherwise be ineligible for a pension because their years of employment have been divided between employment creditable under this Plan and employment creditable under the Motion Picture Industry Pension Plan.
		Payment of a Pro Rata Pension shall be subject to all the conditions applicable to the other types of pensions under this Plan.
		Pro Rata payments subject to this Article shall be limited to: (a) monthly pension payments to a Pensioner and, if applicable, his surviving spouse or Beneficiary; or (b) death benefits payable in accordance with Article V. Section 8.
	www.sagph.org /html/pendoc3.htm (434 words)

	KPMG US - TaxNewsFlash (Site not responding. Last check: 2007-10-13)
		The pro rata share rules are important because they provide the final step in determining the amount of a U.S. shareholder’s gross income inclusion under the subpart F regime, including section 956.
		Accordingly, for 2004, US2’s pro rata share of subpart F income is $40 and US1’s pro rata share of subpart F income is $10.
		The pro rata rules are also indirectly implicated in section 436 of S. 1637, the Jumpstart Our Business Strength Act, approved by the Senate on May 11, 2004.
	www.us.kpmg.com /microsite/taxnewsflash/2005/Aug/04209.html (1436 words)

	American Re Defines Reinsurance - Facultative (part 2 of 4) (Site not responding. Last check: 2007-10-13)
		If the net retention is 80% and a reinsurer participates 20%, a 20% pro rata protection on each and every loss will result.
		Unlike pro rata premium determination, where premium to the reinsurer is the same as the percentage of risk assumed, excess layer pricing is based on various formula guidelines, the underwriter’s evaluation of risk, primary rates, increased limits rates, and market conditions.
		Umbrellas are reinsured on a pro rata or excess basis.
	www.amre.com /content/rl/americanredefines/amredefacultative.html (725 words)

	California Gas Transmission \| Services \| INSIDEtracc \| Elapsed Pro Rata Nominations
		Based on the elapsed pro rata concept for ID1 nominations, a customer cannot reduce a nomination below this floor volume.
		Based on the elapsed pro rata concept for ID2 nominations, a customer cannot reduce a nomination below this floor volume.
		If you have any questions about these pro rata nominations, please contact your CGT Account Services Representative.
	www.pge.com /pipeline/services/insidetracc/prorata.shtml (443 words)

	HB2331 - 461R - I Ver (Site not responding. Last check: 2007-10-13)
		The pro rata share shall be payable by payroll fund source and the resultant amount shall be deposited, pursuant to sections 35-146 and 35-147, in a personnel division fund for appropriation by the legislature for the personnel division of the department.
		Beginning January 1, 1997 through June 30, 1997, the pro rata share shall be.80 per cent of the total payroll of the agency.
		B. A claim for the pro rata share percentage payment shall be submitted according to the fund source, with the accompanying payroll to the department for deposit in the personnel division fund.
	www.azleg.state.az.us /legtext/46leg/1r/bills/hb2331p.htm (325 words)

	Duke Energy v. FERC
		Under the instant proposal, pro rata allocation is the sole
		pro rata allocation as just and reasonable as well.
		PGandE's pro rata allocation mechanism by its rejection of an
	www.ll.georgetown.edu /federal/judicial/dc/opinions/01opinions/01-1163a.html (2241 words)

	Feld Thoughts
		Very good explanation of what the venture term "pro rata" means.
		Howard Morgan on September 3, 2004 10:38 PM The real issue is that the employees are not investing, even though they own a share of the fully diluted company.
		So they (usually) don't take their "pro rata" share.
	www.feld.com /blog/archives/2004/09/what_does_prora.html (1117 words)

	Duhaime's Canadian Law Dictionary : P
		A servitude which resembles an easement and which allows the holder to enter the land of another and to take some natural produce such as mineral deposits, fish or game, timber, crops or pasture.
		Something done pro forma may not be essential but it facilitates future dealings.
		For example, if a company with two shareholders, one with 25% and the other with 75% of the shares, received a gift of $10,000 and desired to split it "pro rata" between the shareholders, the shareholder with 25% of the shares would receive $2,500 and the 75% shareholder, $7,500.
	www.duhaime.org /dictionary/dict-p.aspx (3543 words)

	City of Lubbock Water Utilities - New Construction (Site not responding. Last check: 2007-10-13)
		Pro rata is a one time assessment placed against each property in the City to defray the cost of water and sewer infrastructure.
		Pro Rata is figured against street abutment (for normal sized lots), for average street abutment (for deep lots), or square footage (for irregularly shaped lots).
		If you have any questions about pro rata, meter charges, or tap charges please call B.
	water.ci.lubbock.tx.us /new_construction/nc_overview.asp (88 words)

	Rule 16a-9 -- Stock Splits, Stock Dividends, and Pro Rata Rights
		The increase or decrease in the number of securities held as a result of a stock split or stock dividend applying equally to all securities of that class, including a stock dividend in which equity securities of a different issuer are distributed.
		The acquisition of rights, such as shareholder or pre-emptive rights, pursuant to a pro rata grant to all holders of the same class of equity securities registered under
		Note: The exercise or sale of a pro rata right shall be reported pursuant to
	www.law.uc.edu /CCL/34ActRls/rule16a-9.html (198 words)

	go to page 43
		1) The purpose of full-time non-tenure track and pro rata faculty evaluation is to strengthen the professional skills of the faculty.
		1) Evaluation of all full-time non-tenure track and pro rata faculty shall be completed annually for the first four years and biannually thereafter.
		4) Full-time non-tenure track and pro rata faculty who have not completed four years in either status by the start of Fall Quarter, 1997, will be given credit for the years completed in either status at that point when determining whether annual or biannual evaluations are to be performed.
	www.localaccess.com /ccft/newpage43.htm (436 words)

	Technorati Tag: pro rata
		Rata Shop eBay for anything and everything - from the very unique to brand new items.
		Rata at IASpromotes.com IASpromotes is a select distributor of the Rata line of promotional items.
		Washington state has a bill in both houses that demands part time faculty get pro rata pay, one pay scale for part timers and full timers.
	www.technorati.com /tag/pro+rata (629 words)

	FY 2005 Continuum of Care - Geocodes and Initial Pro-Rata Need by State - CPD - HUD (Site not responding. Last check: 2007-10-13)
		The links below lead to spreadsheets that display the six-digit geographic code (Geocode) and the initial "pro rata need" amount for metropolitan cities and all counties in the United States.
		The geographic code and name of all juridictions participating in the Continuum of Care must be listed in the Exhibit 1 Application Summary in order for the CoC to obtain that pro rata need.
		The initial pro rata need amount is the dollar expression of relative homeless assistance need assigned to a community or group of communities using U.S. Census Bureau data.
	www.hud.gov /offices/cpd/homeless/apply/2005nofa/index.cfm (181 words)

	Colorado: Pro Rata Liability Provision in Construction Agreements to Governor
		However, the party’s duty to indemnify and defend would be limited to that person’s degree or percentage of negligence or fault.
		The at-fault party’s obligation to indemnify or defend another party is limited to that person’s pro rata responsibility for the damages.
		Under the current system, many small business sub-contractors have been forced out of business as a result of the economic burden associated with being contractually required to indemnify and defend general contractors and developers for liability that exceeds the actual tort liability of the sub-contractor.
	www.namic.org /advocatenews/050516sa09.asp (687 words)

	[No title]
		Whether a Landlord may require a tenant to pay more than the tenant's pro rata share of any property tax or
		The terms of the lease charged Tenant over six times his pro rata share of the tax and
		The Tenant was not even aware that the 15% was not its true pro rata share.
	www.icsc.org /srch/cases/0000183C.html (140 words)

	HUD - CPD - Continuum of Care - Initial Pro-Rata Need by State (Site not responding. Last check: 2007-10-13)
		The links below lead to spreadsheets that display the "pro rata need" amount for metropolitan cities and all counties in the United States.
		The pro rata need amount is the dollar expression of relative homeless assistance need assigned to a community or group of communities using U.S. Census Bureau data.
		These amounts are used in scoring the "need" rating factor within the Continuum of Care competition.
	www.hud.gov /offices/cpd/homeless/apply/2004nofa/coc/index.cfm (203 words)

	SEC v COSMAS ANASTASSIOU et al - Legal Case Documents
		These profits, which totaled approximately $370,000 are now in a Fund under the control of a Court-appointed Receiver who is responsible for distributing them on a pro rata basis to qualified claimants.
		You may be eligible to receive a pro rata distribution from the Fund (1) If you sold Vivra common stock on April 30, 1997, May 1, or May 2, 1997, and (2) You timely file with the Receiver a Proof of Claim form and include all required information and documentation.
		As specified in the Plan, the available distribution will be allocated on a percentage basis among qualified claimants and will be allocated pro rata to the extent claims exceed the available distribution.
	www.legalcasedocs.com /120/241/469.html (602 words)

	Governor's Budget - 9900 Statewide General Admin Exp (Pro Rata)
		Central service agencies, such as Department of Finance, the State Treasurer, the State Controller, State Personnel Board, and Legislature, provide budgeting, banking, accounting, auditing, payroll, and other services to all state departments.
		The Pro Rata process apportions the costs of providing central administrative services to all state departments and funding sources that benefit from the services.
		Entire Statewide General Admin Exp (Pro Rata) Budget (pdf * - 34K) in pdf format.
	govbud.dof.ca.gov /StateAgencyBudgets/8000/9900/department.html (295 words)

	Wills, Trusts & Estates Prof Blog: Non-Pro Rata Distributions -- Pros and Cons
		of the law firm of Pressly and Pressly in West Palm Beach, Flordia along with New York University graduate tax law student, Jennifer Gurevitz, have authored an insightful article discussing the Opportunities and Pitalls with Non-Pro Rata Distributions to Residuary Beneficiaries, Prob.
		At the same time, however, fiduciaries must understand the numerous pitfalls that can arise with making non-pro rata distributions.
		These pitfalls include recharacterization as a taxable exchange among beneficiaries, the potential for an individual beneficiary to be subject to income tax on assets received by a charitable beneficiary, and the possibility that distributions will not be economically proportionate, whether because of improper valuation or varying tax bases of the distributed property.
	lawprofessors.typepad.com /trusts_estates_prof/2005/07/nonpro_rata_dis.html (244 words)

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