Category 4 Hurricane Irma Bearing Down on Florida Keys Irma â at one time the most powerful hurricane ever recorded in the open Atlantic â left more than 20 people dead across the Caribbean as it steamed toward the U.S.
What is a 'Qualified Opinion'. A qualified opinion is a statement issued after an audit is done by a professional auditor that suggests the information provided was limited in scope and/or the company being audited has not maintained GAAP accounting principles.
A Guide to Common Qualified Plan Requirements. A qualified plan must satisfy the Internal Revenue Code in both form and operation. That means that the provisions in the plan document must satisfy the requirements of the Code and that those plan provisions must be followed. The IRS administers a determination letter program that enables plan sponsors to get advance assurance as to the form of their retirement plan document.