404


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404

(ˌfɔːəʊˈfɔː)
n
slang a stupid or ineffectual person
[C21: from the Internet error message '404 Not Found']
References in periodicals archive ?
Since the plan made payment by the corporation an option, the court concluded that the payment was not an actual or constructive contribution under section 404 and, therefore, IRC section 162 governed deductibility of the expenses.
If there is good news on the cost side, it is in the finding from our own members that 85 percent expect their costs in year two for Section 404 to be lower, by an average of almost 40 percent, than in year one.
Many companies have taken time to re-examine their corporate governance and public companies in particular have been busy implementing Sarbanes-Oxley sections 302 / 404 programs.
Sarbanes-Oxley Section 404 Implementation: Status on Structure, Process & Sustainability
Our experience with SOX 404 compliance with the accelerated filers leads us to believe there is a better and more efficient method," said Larry McCrary, partner in the firm.
In addition to public companies required to comply with Section 404, many privately held companies have voluntarily adopted Section 404 at the request of their boards or management, or at the request of an outside lender, equity holder or business partner.
404 is not the same as compensation for purposes of the self-employment tax or the income tax.
During testing of the company's internal controls, as required by SOX 404, URI determined that the provision for income taxes was higher than required for the reporting periods prior to 2004.
An executive summary of FERF's "Sarbanes-Oxley Section 404 Implementation Practices of Leading Companies," was distributed to Summit attendees.
This analogy aptly applies to financial executives going through year-one compliance for Section 404 of the Sarbanes-Oxley Act of 2002.
The Company believes that the filing of this Form 10-K/A will fully satisfy the SEC and NASD requirements under SOX 404.