In Depth. On February 2, 2012, the Internal Revenue Service (IRS) issued proposed regulations addressing the minimum present value requirements under Internal Revenue Code (Code) section 417(e) for defined benefit pension plans under which participants receive divided payments, typically a lump sum together with an annuity.
There are currently around 225 different species, including the barking owl, the spectacled owl, the grass owl and the fish owl. Sadly, the laughing owl of New Zealand is now extinct. The collective noun for a group of owls is a âparliamentâ. Killer turkey. The elf owl and the least pygmy owl share the title of âsmallest owlâ and are the size of sparrows. The biggest owl â Blakistonâs fish owl â is 100 times bigger, has a 6ft wingspan and can weigh over 4.5kg.
Barred owls roost during the day, perched in trees in mature woodland. Jupiterimages/Photos.com/Getty Images. Owl species are divided into two families, with barred owls belonging to the family Strigidae -- known as typical or true owls, and the western barn owl to the family Tytonidae, or barn owl family.hysical Appearance and Flight. Barred owls are large, stocky owls with round faces and a mottled brown and white plumage. The markings on the owls' underparts are mainly vertical brown bars on white, with horizontal bars on their breasts and brown and white barred wings and medium-length tails.