This is one of the most common issues which comes up in the context of group reorganisations or intercompany agreements. Giving a document a date which is earlier than the date when it was actually signed, would almost certainly constitute fraud.
Although it may have been intended to put in place a new arrangement by a particular date – often a year end – that date may now have passed. Obviously the ideal position is to put in place the legal documents in advance. Well, it depends on what was transferred, and whether it can be said that the relevant transaction has already happened.
As from that date, customers may have been invoiced by the transferee, employees may have been paid by the transferee, and accounting entries may have been made to reflect the purchase price payable for the assets.
Documenting a transaction which has not yet happened In other cases, it may not be possible to say that the relevant transaction has already taken place – but you may still want to achieve a ‘backdated’ effect.
In this situation, it may be possible to put in place an agreement now, with a historic ‘effective date’.
For example, a reduction of share capital using the UK solvency statement procedure only takes effect in law when it is actually registered with Companies House.
So any attempt to rely on the reduction before registration would be ineffective.
A backbill is a ‘catch-up’ bill sent to you by your gas or electricity supplier when you haven’t been correctly charged for your energy use.
Backbills can be for any amount, but we have put in place rules which define when your supplier can charge you, and to prevent backbilling beyond 12 months.
You might qualify for a “waiver,” (legal forgiveness) allowing you to reenter the United States right away after your consular processing interview, but this waiver is hard to get. If you serve honorably and on active duty with the U. Armed Forces during one of the wars or conflicts named below, the law allows you to apply for U. See the USCIS website ( for details and the list of currently eligible countries.
You would need to prove that your being denied the immigrant visa (green card) would cause extreme hardship to one or more of your U.
The transaction should be ratified by minutes or resolutions of the participating entities.
There are some cases where this approach is not possible.
For example, the selling and buying companies participating in a business transfer may agree between themselves to treat the transaction as if it happened at the previous year end.