The taxpayer can identify an unlimited number of replacement properties, BUT
the aggregate fair market value (FMV) of the identified replacement properties can't be more than 200 % of the net sales value of the relinquished property.
The Compensation Committee, in its sole discretion, may grant stock appreciation rights which allow the grantee to elect to receive upon the exercise of the option shares of stock with
an aggregate fair market value equal to the excess of the fair market value of the shares of stock with respect to which the option is exercised over the aggregate exercise price of the option as determined on the exercise date.
A taxpayer can not meet either of these rules if they acquire 95 % of
the aggregate fair market value of all identified replacement properties.
The term «applicable educational institution» refers to an educational institution which a) had at least 500 students during the preceding taxable year; b)
the aggregate fair market value of the assets of which at the end of the preceding taxable year (other than those assets which are used directly in carrying out the institution's exempt purpose) is at least $ 500,000 per student of the institution; and c) more than 50 percent of the students are located in the United States.
A participant who is granted an ISO does not recognize taxable income at the time the ISO is granted or upon its exercise, but the excess of
the aggregate fair market value of the shares acquired on the exercise date (ISO shares) over the aggregate exercise price paid by the participant is included in the participant's income for alternative minimum tax purposes.
If the participant sells the ISO shares prior to the expiration of these holding periods, the participant recognizes ordinary income at the time of disposition equal to the excess if any, of the lesser of (1)
the aggregate fair market value of the ISO shares at the date of exercise and (2) the amount received for the ISO shares, over the aggregate exercise price previously paid by the participant.
Not exact matches
Lately, it's been pretty close to zero, which indicates a more or less
fair value for the
market in
aggregate.
No participant will have the right to purchase shares of our Class A common stock in an amount, when
aggregated with purchase rights under all our employee stock purchase plans that are also in effect in the same calendar year, that have a
fair market value of more than $ 25,000, determined as of the first day of the applicable purchase period, for each calendar year in which that right is outstanding.
This statement provides preliminary observations based on ongoing work on information on IRA balances in terms of reported
fair market value
aggregated by taxpayers.
Although an exchanger can identify more than one replacement property, the maximum number of properties that can be identified is limited to one of the follow three rules: 1) Three replacement properties without regard to their
fair market value (the «3 Property Rule») 2) The value does not exceed 200 % of the
aggregate fair value of all relinquished properties (the «200 Rule») and 3) Any number of replacement properties without regard to the combined
fair market value, as long as the properties acquired amount to at least 95 % of the
fair market value of all identified properties (the «95 % Rule»).
Fair Isaac Corporation (NYSE: FICO) announced today that it intends to offer, subject to
market and certain other conditions, $ 400 million in
aggregate principal amount of Senior Notes due 2026 (the «Notes») in a private offering that is exempt from registration under the Securities Act of 1933, as amended (the «Securities Act»).
Similarly, Guidelines on the assessment of horizontal merger under the Council Regulation on the control of concentrations between undertakings [2004] OJ C31 / 3, para 79 has a rule against
aggregating across
markets; and see the discussion in OFT, Article 101 (3)-- A Discussion of Narrow versus Broad Definition of Benefits: discussion note for an OFT breakfast roundtable (London, Office of
Fair Trading, May 12, 2010), available at http://www.oft.gov.uk/news-and-updates/events/roundtable-article101 (3) / paras. 2.4, 4.1 and A10).
Consumers benefit from MLSs because MLSs help
aggregate and evaluate numerous factors that can affect a property's
fair market value.
The model then benchmarks the
fair market rent and classifies based on the deviation from the
market -
aggregated rent.
You can identify more than three (3) like - kind replacement properties as long as the total (
aggregate)
fair market value of all the identified like - kind replacement properties does not exceed 200 % of the total (
aggregate) net sales value of your relinquished property (ies) sold in your 1031 Exchange.