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Citizens Property Insurance Corporation (Citizens) was created in 2002 from the merger of two other entities to provide both windstorm coverage and general property insurance for home-owners who could not obtain insurance elsewhere. It was established by the Florida Legislature in Chapter 627.351 (6) Florida Statutes as a not-for-profit insurer ...
Under Section 1031 of the United States Internal Revenue Code ( 26 U.S.C. § 1031 ), a taxpayer may defer recognition of capital gains and related federal income tax liability on the exchange of certain types of property, a process known as a 1031 exchange. In 1979, this treatment was expanded by the courts to include non-simultaneous sale and ...
The leader of the Senate Democrats is also pitching a program to help low-income seniors afford their homeowners insurance. Under Book’s proposal, Floridians 65 and older could apply to the ...
To get the highest discount, you usually have to meet certain qualifications. For instance, a company may offer a 5% discount for being claims-free for three years but only offer the full 10% to a ...
Original issue discount rules separate the portion of the repayment that is attributable to interest and then taxes that amount at ordinary income rates. These rules prevent the avoidance of tax that might otherwise be available by characterizing the repayment as a capital gain, which is taxed at a lower rate, or by deferring the recognition of ...
Personal property insurance is a certain percentage of Coverage A, or dwelling coverage. Usually, the industry standard is 50 percent of the dwelling coverage, but the amount can vary between ...
Internal Revenue Code section 79. Section 79 of the U.S. Internal Revenue Code sets out the U.S. Federal income tax law concerning term life insurance plans provided by employers. Tax benefits are available for both employers and participating employees, under certain conditions.
The Coral Springs company, formed in 2011, is accused of raising at least $2.2 million from investors in five states and misappropriating at least $935,000 for Lowe’s benefit, including to pay ...
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