The proposed regulations also have sizeable dissimilarities from Rev. Proc. 2004-34, including (one) examples displaying that progress payments for loyalty or rewards points, low cost vouchers, airline miles, and various similar preparations which can be taken care of as separate efficiency obligations can be qualified for deferral procedure; and (2) an exclusion of advance payments for "specified goods" if the payment is obtained no less than two yrs prior to the contracted supply day.
(B) A median of 5 per cent or maybe more of the students enrolled on the institution experienced a title IV credit score harmony. The institution calculates this percentage as follows:
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(iv) An institution might not come up with a late disbursement of any title IV, HEA software support Until it obtained a sound SAR or a sound ISIR for the scholar because of the deadline day founded from the Secretary in a detect posted in the Federal Sign-up.
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(i) For any Immediate Financial loan, the student is not enrolled in the institution as at least a fifty percent-time pupil to the duration of enrollment for which the loan was supposed; or
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(two) Determine the earnings on title IV, HEA system money preserved during the institution's depository account or accounts; and
(ii) For other applications, dividing the volume of credit score or clock hours in The existing payment period of time by the entire quantity of credit history or clock hrs in the program, and multiplying that outcome by the full institutional fees for This system.