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Fujitsu Limited ("Fujitsu"), Lenovo Group Limited ("Lenovo") (HKSE: 992) (ADR: LNVGY) and Development Bank of Japan Inc. ("DBJ") today announced a strategic collaboration that creates a joint venture between the three companies. The joint venture will focus on the research, development, design, manufacturing and sales of Client Computing Devices (CCD) for the global PC market.

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Fujitsu will sell a 51% stake in its wholly owned subsidiary Fujitsu Client Computing Limited ("FCCL") to Lenovo and a 5% stake to DBJ. After the transaction, FCCL will become a joint venture company ("JV") owned by Fujitsu, Lenovo and DBJ and will continue to be known as Fujitsu Client Computing Limited.

DBJ is a 100% Japanese government-owned financial institution headquartered in Tokyo, Japan. Since the establishment of its predecessor, Japan Development Bank in 1951, throughout its history, the bank has been devoted to regional development, environmental conservation, basic social infrastructure, and the creation of technology and industry. With the customer-oriented innovative solutions drawn from its unique integrated business model of investment and loans, DBJ aims to promote joint risk capital-financing with business players, financial institutions and investors for the creation and promotion of the growth capital market.

An unincorporated business jointly owned by a married couple is generally classified as a partnership for Federal tax purposes. For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a "qualified joint venture," whose only members are a married couple filing a joint return, can elect not to be treated as a partnership for Federal tax purposes.

Spouses electing qualified joint venture status are treated as sole proprietors for Federal tax purposes. Using the rules for sole proprietors, an EIN is not required for a sole proprietorship unless the sole proprietorship is required to file excise, employment, alcohol, tobacco, or firearms returns. If an EIN is required, the filing spouse should complete a Form SS-4 and request an EIN as a sole proprietor.

One spouse cannot continue to use that EIN for the qualified joint venture. The EIN must remain with the partnership (and be used by the partnership for any year in which the requirements of a qualified joint venture are not met). If you need EINs for the sole proprietorships, see above on EINs for sole proprietors.

Once the election is made, if the spouses receive a notice from the IRS asking for a Form 1065 for a year in which the spouses meet the requirements of a qualified joint venture, the spouses should contact the toll-free number that is shown on the notice and advise the telephone assistor that they reported the income on their jointly-filed individual income tax return as a qualified joint venture. Alternatively, the spouses can write to the address shown on the notice and provide the same information.

Once the election is made, it can be revoked only with the permission of the IRS. However, the election technically remains in effect only for as long as the spouses filing as a qualified joint venture continue to meet the requirements for filing the election. If the spouses fail to meet the qualified joint venture requirements for a year, a new election will be necessary for any future year in which the spouses meet the requirements to be treated as a qualified joint venture.

The joint venture, known as W*E Interactive Ventures, will be led by Bloch, with input from several industry experts. Tribeca Productions co-founder Jane Rosenthal will serve as strategic advisor. Rosenthal, producer of films such as Meet the Parents, Meet the Fockers, About a Boy (film and series), Wag the Dog and the upcoming Scorsese film The Irishman, helps create a bridge for both established and emerging artists looking for an outlet for their work. Nancy Tellem, chief media officer and executive chairwoman of Eko, will serve on the board of the joint venture. Prior to joining Eko, Tellem spent more than 25 years in television including time as president of CBS Network Television Group.

The Gulf Coast Joint Venture is a bird habitat conservation partnership that spans the coastal portions of Alabama, Mississippi, Louisiana, and Texas. It is one of 18 bird habitat joint ventures within the United States. The GCJV encompasses a wide variety of habitats, from seagrass beds, coastal marsh, and barrier islands to bottomland hardwood forest, fresh emergent wetlands, rice fields, and bald cypress swamps.

Diamond Green Diesel LLC (DGD) is a joint venture between subsidiaries of Valero Energy Corporation and Darling Ingredients Inc. DGD is the largest renewable producer in North America and the second-largest in the world.

A joint venture (JV) is an association of two or more businesses temporarily formed to carry out a single business activity or project for profit in which they combine their property, capital, efforts, skill and knowledge. The association is limited in scope and duration.

Important Notice: The Department does not certify joint ventures to meet small and certified business enterprise subcontracting requirements or to meet the small and certified business equity and development participation requirements.

GUSS was founded in 2018 and has approximately 35 full-time employees. GUSS will retain its employees, brand name, and trademark, and continue to operate from its current location. GUSS employees, customers, and business partners should notice little change in daily operations resulting from the joint venture.

DALLAS - January 24, 2013 - Tenet Healthcare Corporation (NYSE: THC) and John Muir Health today announced the creation of a joint venture partnership between San Ramon Regional Medical Center, a 123-bed acute care hospital in San Ramon, Calif. and John Muir Health, based in Walnut Creek, Calif. John Muir Health is a not-for-profit integrated system of doctors, hospitals and other healthcare services in the San Francisco Bay area.

Through this partnership, John Muir Health will invest approximately $100 million to acquire a 49 percent ownership interest in San Ramon Regional Medical Center, and together, the two organizations will expand and improve the efficiency and coordination of care in the TriValley area and nearby communities, including San Ramon. This transaction is expected to close on or before March 31, 2013 and is subject to customary approvals and other closing conditions. John Muir Health and Tenet will also jointly develop outpatient services, such as Ambulatory Care Centers and other projects to be determined, in the Tri-Valley area and nearby communities, including San Ramon.

Developing affordable and supportive housing in New York is not for the faint of heart. Responding to market conditions and the shifting policy landscape, developers, not-for-profits, and community-based organizations are increasingly forming joint venture (JV) partnerships to develop housing. JVs, which refer to sharing resources for specific real estate transactions, can provide greater access to development sites, financing sources, staff capacity, and community support. These collaborative efforts demonstrate a creative and vital approach to development. This guidebook, created in collaboration with the Supportive Housing Network of New York, gives readers a better understanding of the dynamics of a JV partnership and stimulates critical questions around the development of a deal.

Caradigm will develop and market an open healthcare intelligence platform and collaborative clinical applications focused on enabling better population health management to improve outcomes and the economics of health and wellness. Plans for the joint venture were first announced on Dec. 7, 2011, and the final agreement was completed on June 1, 2012.

The Stellantis-Galloo joint venture will work with selected Authorized Treatment Facilities to collect ELVs from the last owner, enabling the recovering of parts for reuse, remanufacturing, and recycling. The service is expected to launch at the end of 2023 with an initial focus on France, Belgium and Luxembourg, and then expanding across Europe. The joint venture will offer its services to other automakers.

The joint venture comes on the heels of a partnership announced in September 2022 between ThedaCare and the Froedtert & MCW health network, designed to expand access to the most advanced levels of medicine to those living in northeast and central Wisconsin.

Section 818 of the Indian Health Care Improvement Act, P.L. 94-437, authorizes the IHS to establish joint venture projects under which Tribes or Tribal organizations would acquire, construct, or renovate a health care facility and lease it to the IHS, at no cost, for a period of 20 years. Participants in this competitive program are selected from among eligible applicants who agree to provide an appropriate facility to IHS. The facility may be an inpatient or outpatient facility. The Tribe must use Tribal, private or other available (non-IHS) funds to design and construct the facility. In return the IHS will submit requests to Congress for funding for the staff, operations, and maintenance of the facility per the Joint Venture Agreement.

HOUSTON--(BUSINESS WIRE)--Aug. 30, 2022-- Schlumberger, Aker Solutions and Subsea 7 today announced an agreement to form a joint venture to drive innovation and efficiency in subsea production by helping customers unlock reserves and reduce cycle time. The agreement will bring together a portfolio of innovative technologies such as subsea gas compression, all-electric subsea production systems and other electrification capabilities that help customers meet their decarbonization goals. e24fc04721