On February 6, 2019, the Pension Benefit Guaranty Corporation ("PBGC") issued a proposed rule that impacts how multiemployer pension plans in endangered or critical status calculate withdrawal ...

For qualified retirement plans with a start date after July 1, 1986 and before Nov. 19, 1996, the taxpayer could have chosen to use either the simplified method or the general rule for determining the ...

Point cloud simplification techniques play an essential role in modern 3D data processing by reducing the volume of raw spatial information while preserving key geometric features. These methods ...

Chemists have long been fascinated and frustrated by saxitoxin: a molecule that causes temporary paralysis by blocking the ...

The IRS issued proposed regulations that affect taxpayers who produce or resell property and allocate costs under the simplified production method or simplified resale method (REG-126770-06). The ...

This article was originally published in Spanish on Medscape. BUENOS AIRES, Argentina — Simplified methods for measuring blood pressure that are based on two or even one single measurement instead of ...

In today's fast-paced business world, entrepreneurs and real estate investors are often inundated with advice on numerous strategies aimed at boosting revenue, navigating challenges and scaling ...

Considering the real-time control of a high-speed parallel robot, a concise and precise dynamics model is essential for the design of the dynamics controller. However, the complete rigid-body dynamics ...

The IRS on Monday issued final regulations (T.D. 9843) that amend the uniform capitalization (UNICAP) rules under Sec. 263A. The IRS also updated the procedures by which taxpayers can get automatic ...

The Pension Benefit Guaranty Corporation (PBGC) recently proposed amendments to the regulations that govern how multiemployer plans calculate withdrawal liability. The PBGC has invited comment on ...