Reimagine Payments A Comprehensive Guide to Passthru Technology

Withholding on "foreign passthru payments" (on which the definition of which the Final Regulations continue to reserve in its entirety) will not ... I. Definition ... “Pass-through” deposit insurance is a method of insuring depositors whose funds are placed and held at an FDIC-insured bank ... Pass-through Entities ... By statute, a pass-through entity is defined as a corporation that for the applicable tax year is treated as an S ... ... passthrough payments. Certain payees are exempt from ... The following payments are excluded from the definition of a withholdable payment:. Passthru payments means any withholdable payment and any "foreign passthru payment," which is currently not defined. The current proposed FATCA regulations ... The goal of pass-through entity withholding is the same as the goal of wage withholding: to withhold an amount that is substantially equivalent ... The instructions for billing for devices eligible for transitional pass-through payments and items classified in “new technology” APCs can ... ... definitions, the department relies on the federal definition of "substantial ... Guaranteed payments for the use of capital – unreasonable guaranteed payments. FATCA provisions generally apply to two defined payment types: • Withholdable payments; and. • Pass-thru payments. However, FATCA withholding is not required ... (3) “Member of a pass-through entity” or “member” means a person treated for federal income tax purposes as either a partner in a partnership or a shareholder ...