This is per the OCC regulations.www.occ.treas.gov/ftp/bulletin/2005-6a.pdfAlso see Title XI of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA); Amendment to FIRREA effective June 7, 1994; Interagency Appraisal and Evaluation Guidelines (October 7, 1994); Uniform Standards of Professional Appraisal Practice (USPAP)I haven't seen or heard of any changes from the current policy.

We are going to amend his return to show the correct 50/50 amount and made the decision to have much more concise communication, that way we don't trigger any red flags in the future.Thanks for the help!

Partner 1 now goes and signs a new lease (amendment) without partner 2's okay, and is even the only one on the new personal guarantee. 

I was in the process of entering an amendment for a reduction of rent with my landlords when landlord b suddenly passed away.

It cannot be done by filing amended tax returns, a different process is required.Also, neighbor, while you cannot refuse depreciation, the amount of depreciation you can somewhat control.

If you have been charging market it may be beneficial to amend your return. 

See if you can speak with someone in management, HR or even your company's owner to potentially amend the 401(k) plan defaults. 

I plan to remove the pet rent amount, I believe I need to amend the lease to make this official.Can you please share the document that you use so that I can repurpose.

I can agree with your amended answer as we appear to now be on the same page.

Would the original agreement be amended or would a new lease agreement be created in either case?