The HSA catch-up contribution limit is not reduced for the year in which the individual reaches age 55 if he or she reaches age 55 after Jan. 1. For example, an individual who is HSA-eligible for all of 2015 and who turns age 55 on Dec. 1, 2015, may make a full $1,000 catch-up contribution for 2015.
Declassification may also occur automatically by (1) occurrence of the date or event specified by the original classification authority, or (2) expiration of the maximum time frame for duration of classification established under E.O. 13526, usually 25 years from origination (see 5 FAM 485, below).
BoD approves the dividend for s/h of record on record date. -Liability is created. -Must file with the SEC - record date, payment date, ex-div date. Date 2 business days before the date of record, establishing those individuals entitled to a dividend. Actual date of record. -To ensure div checks go to right people. Established by brokerage firms and stock exchanges. -After this date, the stock trades ex-div.