VALUES is the beliefs of a person, corporation or social group in which they have an emotional investment (either for or against something), e.g. corporations formalize their ideals through publication of 'Corporate Values'.
FMLA is Family and Medical Leave Act of 1993.
SPIN-OFF RULING is a legally binding ruling by the Internal Revenue Service as to any aspect of a spin-off by a corporation. See also SPIN-OFF.
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