Related by context. All words. (Click for frequent words.) 74 NOL carryback 73 loss carryback 63 loss carrybacks 60 NOLs 60 carrybacks 59 carryforwards 59 Worker Homeownership 57 NOL carryforwards 57 loss carryforward 57 loss carryforwards 57 non itemizers 56 carryforward 56 TIPRA 55 carryback provision 55 loss carryovers 54 credit carryforwards 53 KETRA 53 IRC § 53 Revenue Procedure 53 file Form #X 53 QSBS 53 operating loss carryforwards 53 FSP #-# 52 itemized deduction 52 Mortgage Forgiveness Debt 52 FSP FAS #-# 51 accretable yield 51 Economic Stimulus Act 51 grandfathering provisions 51 NOL utilization 51 itemizers 51 Subpart F 51 subchapter S 51 COBRA subsidy 51 HIRE Act 50 EGTRRA 50 homestead deduction 50 Rev. Proc 50 reinsurance commutations 50 COBRA continuation 50 IRC Sec 49 IRS Form #X 49 LIFO accounting 49 Form #X 49 filing Form #X 49 RRSP contribution room 49 Saver Credit 49 SBICs 49 Expensing 49 deductions 49 AcG 49 OTTI charges 49 LIFO inventory 49 Visa indemnification 49 DAC unlock 48 NOL carryforward 48 homestead farmstead 48 SEC Rule #g# 48 Job Creation Act 48 AMT patch 48 Homebuyer Credit 48 OTTI charge 48 taxable income 48 Unemployment Insurance Reauthorization 48 addback 48 LIFO adjustment 48 Section #AB 48 American Jobs Creation 48 PFIC 48 itemize deductions 47 Subchapter S 47 deduction 47 AEIs 47 applied prospectively 47 Notice #-# [001] 47 Recovery Rebate Credit 47 includible 47 Section #L 47 adopted SFAS #R 47 Jobs Creation Act 47 valuation allowance 47 REIT Exemption 47 profitsharing 47 escheat laws 47 Stub Period 47 LTCG 47 Income Taxes 47 CICA Handbook section 47 Internal Revenue Code 47 SIFTs 47 Earned Income Credit 47 aC corporation 47 depreciable assets 47 endedDecember 47 Roth IRA conversion 47 netincome 47 Tax Reform Act 47 Extends 47 clawback provision 46 elective deferrals 46 OVDI 46 FSP EITF #-#-# [002] 46 deferral 46 currency remeasurement 46 adopted SFAS 46 No. #R 46 OPEB expense 46 intersegment transactions 46 Telephone Excise Tax Refund 46 expenses totaled Ps 46 Promotions.com subsidiary 46 EIDLs 46 months endedSeptember 46 undeducted contributions 46 Rev. Rul 46 Accounting Guideline 46 QTDP Program 46 retroactive reinstatement 46 aftertax 46 substantively enacted 46 Adjusted FIFO EBITDA 46 Section #/#K 46 FASB Interpretation No. 46 expensing 46 uncollectable receivables 46 homestead exclusion 46 COBRA subsidy eligibility 46 Section #HHC 46 Form #X Amended 46 FBARs 46 amortizable 46 loss NOL carryforward 46 STPI scheme 46 Roth IRA withdrawals 46 unrealized derivative gains 46 StartUp Visa Act 45 sunset clauses 45 SILO transactions 45 Grandfathered plans 45 CICA Accounting Guideline 45 Homestead Exclusion 45 Tax Credits 45 section #IA 45 Form #EZ 45 nondeductible expenses 45 Reclassification adjustment 45 voluntary prepayment 45 RRSP withdrawals 45 adopting SFAS #R 45 RMDs 45 disqualifying dispositions 45 Act EESA 45 Credit VEETC 45 uncollectible accounts receivable 45 Wajciechowski 45 SBIC debentures 45 FRSSE 45 Act AJCA 45 ASC Topic 45 accelerated depreciation 45 Tax Extenders Act 45 VIEs 45 d Represents 45 FASB Statement No. 45 SIFT Rules 45 Form #NR 45 FIN #R 45 § #A [003] 45 FASB ASC Topic 45 Sec #C 45 FSP APB #-# 45 TeleFile 45 setoffs 45 Code Sec 45 presentence conduct 45 loan origination fees 45 taxpayer itemizes deductions 45 Homebuyer Tax Credit 45 ended September# 45 Windfall Elimination Provision 45 SIMPLE IRAs 45 Subchapter S corporations 45 Pro forma Adjusted EBITDA 45 advanceable 45 valuation allowances 45 FIRREA 44 Charitable Rollover 44 Notice #-# [002] 44 UBIT 44 Restore Employment 44 farmstead exclusion 44 asset valuation allowance 44 multiemployer plans 44 nondeductible 44 UBTI 44 HNTE 44 APB Opinion No. 44 Homestead Farmstead 44 share repurchase authorizations 44 Roth IRA conversions 44 miscellaneous itemized deduction 44 Telephone Excise Tax 44 per dilutedshare 44 ratably 44 SSUTA 44 FSC ETI 44 Unlevered Cash Flow 44 involuntarily terminated 44 inherited IRAs 44 DAC unlocking 44 Section #EC 44 unabsorbed depreciation 44 subsidiary Cancable Inc. 44 recharacterization 44 Tax Credit 44 Sixteenth Amendment 44 SIMPLE IRA 44 Payment SFAS #R 44 #.#per diluted 44 Itemized Deductions 44 accrual reversal 44 SFAS No.# 44 recoup unrecovered 44 FAS# R 44 #EZ T 44 MFFO 44 Deductions 44 Abatements 44 phaseouts 44 Itemized deductions 44 MACRS 44 QSPEs 44 homestead farmstead exclusion 44 FAS#R 44 Voluntary Disclosure Program 44 receivables securitization 44 Accelerated Depreciation 44 SFAS No. 44 FAS #R Share 44 MHPAEA 44 Worker Retiree 44 NJRCEV 44 concurrent receipt 44 - - Nforecaddie 44 deductibility 44 Medicare Advantage PFFS 44 SFAS 44 federally funded extensions 44 JGTRRA 44 EITF #-# [001] 44 Brooks Eckerd acquisition 43 ASC #-#-# 43 Business Combinations 43 materiality threshold 43 indemnification agreements 43 FAS #R 43 clawback provisions 43 ASC #-# 43 Barrett NDEx 43 Funded Debt 43 qualified donee 43 CICA Handbook Section 43 CICA Section 43 Regulatory Flexibility Act 43 jailbreaking exemption 43 FATCA 43 BGSS 43 miscellaneous deductions 43 unrealized appreciation 43 TVPA 43 SFAS #R 43 nonoperating expense 43 LIFO inventory valuation 43 Lillie Rubin chain 43 indemnifications 43 Specified Investment 43 § #.# Vernon 43 grandfathering provision 43 Handbook Sections 43 unaudited consolidated balance sheets 43 Lifecomm Joint Venture 43 recharacterized 43 policyholder dividends 43 SIFT Tax 43 de minimis exception 43 nonoperating expenses 43 TEUC 43 nonrecurring items 43 undistributed profits 43 operatingincome 43 DUA benefits 43 FASB ASC #-# 43 prepayment penalty 43 unrealized derivative gain 43 Section #IA 43 Installment Agreement 43 GRAT 43 Predecessor Period 43 APB# 43 Vishay stockholders 43 ACESA 43 Medical Assistance Percentages 43 Mortgagee Letter #-# 43 nondeductible contributions 43 EESA 43 MBT surcharge 43 Required Minimum Distribution 43 tax 43 NYSE MIM MID 43 GST HST 43 EITF #-# [002] 43 Deferral Period 43 b Relates 43 Pigments segment 43 foreign currency remeasurement 43 accelerated filer 43 CDSOA 43 COBRA coverage 43 Amounts Unaudited 43 EITC 43 QTDP 43 Schedule UTP 43 IRA withdrawals 43 - - NetMarigot Bay r 43 BPOL tax 43 IC DISC 43 roving wiretap provision 43 depreciable property 43 Hedging Activities 43 LAQC 43 reasonably estimable 43 AJCA 42 adopting FIN 42 subchapter S corporation 42 FIRPTA 42 Tax 42 ORS #.# [001] 42 sunsetting 42 b Reflects 42 Accounting Guideline AcG 42 minimum distributions RMDs 42 amortize 42 No. #R Share 42 enacted Patient Protection 42 Emergency Unemployment Compensation 42 Traditional IRAs 42 excluding BIBP 42 Hedging Relationships 42 TEB adjustment 42 CTIMCO 42 unrealized gains 42 nonhomestead property 42 Non GAAP Adjusted EBITDA 42 Installment Agreements 42 Lifetime Savings Accounts 42 Grandfathered Plans 42 restatement 42 Income Tax Act 42 Duty Entitlement Passbook Scheme 42 nonspouse beneficiary 42 BETR 42 Statement #R 42 principal paydowns 42 Normalized FFO 42 undepreciated 42 Staggers Rail Act 42 decedents dying 42 Unfunded Mandates Reform Act 42 early extinguishments 42 subchapter S corporations 42 Coverdell accounts 42 SECURITY SYSTEMS LTD 42 Stimulus Payment 42 Paperwork Mandate Elimination 42 capitalizable 42 NOL Protective Measures 42 Miscellaneous Deductions 42 Restore Employment HIRE 42 INOVA Geophysical 42 Timeshare segment 42 accumulated undistributed 42 Payment FAS #R 42 PAYGO rules 42 nonGAAP 42 non accelerated filer 42 UNUSUAL ITEMS 42 fillable forms 42 noncash accounting 42 SBLF 42 unamortized deferred 42 FDIC indemnification asset 42 Trinz 42 Extend 42 FECA 42 unredeemed gift cards 42 Ownership Limitation 42 Legislation reauthorizing 42 Married Filing Separately 42 War Supplemental Appropriations 42 Adjusted EBTIDA 42 financialstatements 42 allowability 42 repayment IBR 42 FDIC indemnification 42 presidentially declared disaster 42 deduct 42 Henan Found 42 Restated Declaration 42 ninemonths ended 42 EnPro consolidated 42 Tax Incentive Program 42 depreciable real estate 42 doubtful accounts receivable 42 noncash pretax charge 42 NJ SAVER 42 undistributed earnings 42 ReHo 42 Stock Repurchase Plan 42 revolver borrowings 42 Limitation Act 42 nondividend distribution 42 f Represents 42 EITC Assistant 42 FATCA provisions 42 Consolidated EBITDAR 42 Embedded Derivatives 42 Extraterritorial Income 42 Zhejiang Yuhui 42 § #B#.# [002] 42 Than Temporary Impairments 42 Act FATCA 42 ASC Subtopic #-# 42 RRSP deduction 42 - -Sumi é Art 42 Social Secu rity 42 subchapter C 42 ITINs 42 nonroutine income 42 PTELL 42 Stockholder Rights Plan 42 FIFO method 42 forwards NOLs 42 Marylyn Kish turns 42 escrowed funds 42 invoking PSLRA safe harbor 42 LIFO inventory adjustments 42 s#A [002] 41 Alico Agri 41 Income Tax Benefit 41 Code Section #A 41 EMEA Subsidiaries 41 SNITS 41 No. #R SFAS 41 refundability 41 intangible assets impairment 41 contingently convertible debt 41 miscellaneous itemized deductions 41 indexation allowance 41 SFAS No.#R 41 Scharin 41 FHLBNY advances 41 #CCF 41 Offshore Voluntary Disclosure 41 adjusted EBITDAS 41 NAREIT definition 41 antidilution 41 SBIC leverage 41 unconsolidated investee 41 Possible Loan Losses 41 presentence confinement 41 unabsorbed manufacturing 41 FERS employees 41 EITF #-#-# 41 EUC benefits 41 IRC § § 41 write offs 41 normalized FFO 41 Kiddie Tax 41 PFICs 41 La.Code Crim.P. art 41 Auditing Profession Act 41 nonrecurring expenses 41 CFR § #.# [002] 41 NETg acquisition 41 temporary impairments OTTI 41 noninterest expense decreased 41 FLPs 41 Accounting Standards Codification 41 sweeping antifraud 41 LERTA 41 Significant Items 41 Subsection b 41 DJOFL 41 NMHG Retail 41 de minimis exemption 41 PPACA 41 unrealized derivative 41 FICA taxes 41 tax deductibility 41 itemizing deductions 41 actuarially determined 41 Consolidated Adjusted EBITDA 41 KRS #A.# [001] 41 Adjusted EBITDA excludes 41 Economic Stimulus Rebate 41 discriminatory paycheck 41 #.# perdiluted 41 deductible IRAs 41 Instalment Reinvestment Plan 41 ESPPs 41 QUALCOMM pro forma 41 Bankruptcy Reform Act 41 LIFO method 41 PRAs 41 CICA Handbook 41 USC § #a [001] 41 FASB ASC 41 Schedule EIC 41 EPCRS 41 Visa MasterCard antitrust 41 Tax Attributes 41 carveouts 41 accelerated filers 41 covenant calculations 41 c Calculated 41 adopting SFAS 41 current NAREIT definition 41 vest ratably 41 Order Backlog 41 Structured Sentencing 41 aftertax charge 41 website www.steinwaymusical.com 41 EBDT 41 deductor 41 subsection b 41 assessable income 41 subsidiary Fieldstone Mortgage 41 Injunctive relief 41 receivable balances 41 IIRIRA 41 intercompany eliminations 41 deductability 41 SFAS# R 41 c Represents 41 endedSeptember 41 profi ts 41 Private SecuritiesLitigation Reform Act 41 LIFO liquidation 41 SEK -#.# [002] 41 stock basedcompensation 41 PUHCA 41 Cenvat credit 41 securitized accounts receivable 41 pretax noncash 41 Okla. Stat 41 GMIB 41 Alternative Minimum Tax 41 LAQCs 41 Variable Interest Entities 41 paygo rule 41 SIFT Legislation 41 BAPCPA 41 MSR hedging 41 charitable deductions 41 itemized deductions 41 European Windstorm Xynthia 41 Individual Annuities segment 41 Filtran Microcircuits Inc. 41 IBNR reserves 41 pension curtailment 41 Lifelong Learning Accounts 41 THE JEAN COUTU 41 Stendal mill 41 Asset Retirement Obligations 41 Steel narrows 1Q 41 CGAAP 41 Retirement Obligations 41 Alternative Motor Vehicle 41 Debt Extinguishment 41 AGY Asia 41 itemize 41 CFFO 41 Income Tax Ordinance 41 PRRT 41 REIT taxable 41 Hilzenrath 41 EBITDAS 41 § #-#-# c [001] 41 Proposed Regulations 41 pretax goodwill impairment 41 QTDP grants 41 nondeductible portion 41 DAC offsets 41 Unemployment Compensation Extension 41 FASB Statement 41 intangible impairments 41 Internal Revenue Code § 41 MR Civ 41 NeedleTech 41 -APRIL #TH DAY 41 FASB Staff 41 USC § #t 41 WebSource Media 41 Repurchase Program 41 FIGA assessment 41 restate financials 41 Ark. R. Crim 41 FASB Accounting Standards Codification 41 I.R.S. 41 DIP Financing 41 unapproved absences 41 adopting FAS #R 41 CSRS Offset 41 Baucus Grassley 41 enhanced FMAP 41 CGT rollover 41 CREBs 41 Informal Agreements 41 itemizes deductions 41 FFIs 41 DPSPs 41 Taxpayer Assistance Centers 41 nonresident aliens 41 Hiring Incentives 41 Section #A/#B 41 Headlee rollbacks 41 overcollected 41 QSSP 41 Proposition #âÑ# 40 Form #A 40 distort comparability 40 Consolidated Omnibus Budget 40 Section #C [002] 40 extendible revolving 40 contingently convertible securities 40 GHPs 40 Tax Extenders Bill 40 CPLR § 40 Continued Dumping 40 COBRA premiums 40 loophole closers 40 SEC Rule #b 40 Financial Instruments Disclosures 40 LIFO adjustments 40 Radiation Exposure Safety 40 Fourth Supplemental Indenture 40 Olefins Polyolefins 40 qualifying exigency 40 FIFO inventory 40 nonrecurring 40 loan chargeoffs 40 Therapeutic Discovery Project 40 Rule #a 8 40 Kereco 40 hedge ineffectiveness 40 FERS 40 Wyden Snowe 40 Comparable EBITDA 40 Barocycler instruments 40 nonhomestead 40 CTVgm 40 deductible goodwill impairment 40 nonaccrual loan 40 taxable REIT 40 PAYG installments 40 Omnibus appropriations 40 Form #b 40 DIP financing facility 40 MEP Joint Venture 40 unrealized hedging 40 NASDAQ Listing Rules 40 Successor Period 40 file Form #b 40 VEETC 40 sunset clause 40 - Aijaz Hussain 40 millioncompared 40 Excess Cash Flow 40 FileLater 40 ARS § 40 Kemur 40 presentence credits 40 restrictive covenants easements 40 LIFO 40 SSDI benefits 40 restatements 40 c Relates 40 Refund Anticipation Loan 40 debt extinguishments 40 NMTC Program 40 deductors 40 nonoperating items 40 lookback 40 imputation credits 40 noncash goodwill impairment 40 IFRIC 40 PTPP 40 FHLMC preferred stock 40 subpart F 40 Cheneys owed 40 § #-#-# [005] 40 LILO transactions 40 coffees lattes frozen 40 LibertyBank Acquisition 40 millionin 40 Home Affordable Refinance 40 RRIF withdrawal 40 tax equivalized 40 MtM gains 40 depreciable 40 IAROC 40 Adjusted Gross Profit 40 NPREIT 40 FBAR filing 40 Program Reauthorization Act 40 adopting IFRS 40 prorata 40 Government Pension Offset 40 EBITDA Calculation 40 overcontribution 40 SecuritiesExchange Act 40 Credit HRTC 40 uncollectible receivables 40 Earned Income 40 disallowable 40 USC § #u 40 excluding goodwill impairment 40 Individual Taxpayer Identification Number 40 Nonqualified 40 multistate corporations 40 undeducted contribution 40 Production Tax Credits 40 Vacation Interval sales 40 Income Tax Assessment 40 adopted FSP APB 40 Extraordinary Item 40 AMT exemption 40 Coverdell ESA 40 USC #a [002] 40 INIF 40 SFAS #R Share 40 sales divestitures recapitalizations 40 LAE reserves 40 BOLI COLI 40 Biomass Crop Assistance Program 40 items affecting comparability 40 c Excludes 40 decoupling mechanism 40 Secretarial Disaster Designation 40 unrealized depreciation 40 depreciable asset 40 - - Net [047] 40 covenant ratios 40 NOI decreased 40 sole proprietorships partnerships 40 Debenture Indenture 40 AgriStability 40 GRATs 40 Interest Expense Interest expense 40 Liquidated damages 40 EITC eligibility 40 complying superannuation 40 Deduction 40 USD#.#m USD#.# per [002] 40 EFTPS 40 Post-#/# Veterans Educational 40 Continuing Appropriations 40 borrower repays 40 Emergency Economic Stabilization 40 pro forma adjusted EBITDA 40 extent loss carryforwards 40 unexpended balance 40 PURPA 40 § #.#-# [004] 40 Segment EBIT 40 Amended MRA 40 Affordable Care Act 40 Offset Private Placement 40 Assessed Value 40 EBIAT 40 Noninterest Expense Noninterest expense 40 Cobalt Gordian 40 eub2 40 abatements 40 OCGA § #-#-# [004] 40 COBRA subsidies 40 Hardwoods LP 40 USC § #b [001] 40 applies prospectively 40 Accounting Standards Codification ASC 40 SFAS# 40 income allocable 40 voluntary prepayments 40 Orphan Drug Act 40 NDCC § #-#-# 40 EUR #,# Mio 40 Kawafuchi 40 provisions 40 FASB Statement #R 40 HAMP modification 40 deductible donations 40 sole proprietorships 40 Homeowner Exemption 40 § #b [003] 40 Non GAAP adjusted EBITDA 40 TABOR refunds 40 unrealized losses 40 Rule #f 40 OTTI 40 Exploration Expense 40 normalized FFO guidance 40 Temporary expensing 40 SBP DIC offset 40 LIFO expense 40 Equity Investees 40 recognized ratably 40 Adjusted EBIDTA 40 c Reflects 40 NOPAT 40 Homestead Rebate 40 postretirement benefit 40 prioryear 40 Equity Incentive Plan 40 intangibles impairment 40 unconsolidated subsidiaries 40 applies retroactively 40 Bankruptcy Code § 40 multiemployer defined 40 Roth IRA 40 FAFLIC 40 ceding commissions 40 Subchapter C 40 Brenda Voet spokeswoman 40 - - Income [029] 40 See IRS Publication 40 McCarran Ferguson Act 40 restricted Larrikin 40 FHA insured mortgages 40 intercompany indebtedness 40 unbilled revenue 40 Millionaires Amendment 40 RCW #.#A.# 40 taxfree 40 believes EBDDT 40 elective deferral 40 Fine Chemicals segment 40 nonvested 40 Educator Expense Deduction 40 nonfilers 39 -Ajkai Timfoldgyar plant 39 Neighborhood Stabilization Funds 39 Omnibus Budget Reconciliation 39 Supplemental Schedules 39 ended December# 39 Check Cashers Act 39 recordation taxes 39 Derivative Liabilities 39 Non GAAP Adjusted 39 - -TINDALL 39 Sole proprietors 39 ExpressTaxRefund.com 39 Offerors Commercial applies 39 intersegment revenues 39 realizability 39 SEK -#.# -#.# [003] 39 non cancelable lease 39 ITEPA 39 SFSB transaction 39 de Brucing 39 b Computed 39 ARB No.# 39 retrospectively adjusted 39 Taper Relief 39 Variable annuity sales 39 Hindu Undivided Families 39 AMT 39 ecoENERGY Retrofit Homes 39 Normalized EBITDA 39 Omnibus Appropriations Bill 39 Hardwoods USLP 39 cellulosic biofuel producer 39 continuingoperations 39 unaudited consolidated interim 39 file FBARs 39 Retouch menu 39 reconciles GAAP 39 executory contracts 39 Nonrecurring 39 section #CCF 39 statutory PAYGO 39 actuarial valuations 39 Bankruptcy Code 39 shortline railway 39 buydown 39 Telework Enhancement Act 39 MIPPA 39 http:/www.irs.gov/newsroom/article/0 id = #,goalpost padding 39 § #-#-# b [001] 39 receivable securitization 39 Partnered Brands segment 39 RS #:# [002] 39 Pro forma EBITDA 39 FreeFile 39 USD#.#m USD#.# [002] 39 investees partially offset 39 Form #QSB 39 Endow Iowa 39 Reinsurance Assumed 39 OREO write downs 39 CFR § #.# [006] 39 Decree #/#/ND-CP [001] 39 COGP 39 S. #/HR [002] 39 Debt Settlement Agreements 39 Subchapter S corporation 39 AMT fix 39 A.#/S.# 39 QTIP trust 39 SR ISE 39 Petition Date 39 GMDB 39 PNOI 39 interim unaudited consolidated 39 auditor attestation 39 IETU 39 Subordinated Facility 39 payroll withholdings 39 Excluding discontinued operations 39 Position APB #-# 39 TANF Emergency 39 Noninterest expense totaled 39 borrower refinances 39 condensed consolidated interim 39 synfuel 39 Variable Interest Entities VIEs 39 FICA withholding 39 affecting comparability 39 - Adjusted [030] 39 Tax Incentive 39 Derivative Instruments 39 Motorized RV 39 Rule #h 39 Enterprise Zones 39 Gujiao facility 39 option expensing 39 Rule #:#-# [001] 39 ABL Revolver 39 Section #A [001] 39 Vinyls segment 39 modified coinsurance 39 permissive dialing 39 Kyron disappearance Kaine Horman 39 IFRS2 39 Adjusted EBITDAX 39 Subtitle B 39 paygo rules 39 Assumed provision 39 Exploration Expense CEE 39 Form #EZ T 39 nonimmigrant status 39 SFAS#R 39 restated financials 39 La.Civ.Code art 39 subsections b 39 CHAMPVA 39 ERISA preempts 39 warranty accruals 39 nine monthsended 39 SAFETEA 39 Income Tax Expense 39 RR #-# 39 FERS retirement 39 Rescission Act 39 Individual Assistance 39 CCCF Act 39 SAYE schemes 39 Homebuilding pretax 39 simplest Form #EZ 39 Adjusted EBITDA1 39 exchangeable debentures 39 - Adjusted [017] 39 GINSMS 39 fifths supermajority 39 #R Share 39 EPAct 39 - CASH FLOWS [012] 39 STOCK BASED COMPENSATION 39 Voluntary Employee Beneficiary Associations 39 Rule #b 39 #-# CB 39 Reorganization Proposal 39 ninemonths 39 § #.#-# [007] 39 Section #CCC 39 hereof shall 39 LIHTCs 39 writeoff 39 SBA 7a loan 39 ERISA §