Fetal Alcohol Syndrome (Not just exposure to alcohol in utero or fetal alcohol effects, but a diagnosis of the syndrome). Not DSCC eligible, but could cause some DSCC eligible motor/orthopedic impairments.
The only express requirement regarding. file retention in the Virginia ethics rules. applies to trust account records. Rule. 1.15(e) requires that all records required. to be maintained under that rule should. be retained for five years after the end of. the fiduciary relationship.
If you or the IRS amends your federal return resulting in changes to your taxable income or any amount affecting the Virginia return, you must file an amended Virginia return within one year. In addition, if you file an amended return with any other state that affects your Virginia income tax, you must file an amended Virginia return within one year. We can only issue a refund if the amended return is filed within: 3 years from the due date of the original return, including valid filing extensions; One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in Virginia ...