Sentences with phrase «arms length transaction»

Also, the individuals I refered to earlier have a group of people they work with, creating more of an arms length transaction.

They do not consider this a «arms length transaction».

However, because most loans require an arms length transaction, they wouldn't let your wife appraise the property; even if she was an appraiser.

Both buyer and seller must be willing and informed to buy / sell the piece of real estate in a arms length transaction.

They do not consider this a «arms length transaction».

To David's list, add buying at retail, relatively low turns for 48 unit community (4 arms length transactions since the subject property sold in 2010), and buying at / near market top.

This means that investing in an arm length transaction like you have stated above is not a prohibited transaction.

Flopping involves fraud because the real estate transaction is supposed to be an «arms length transactions» — a transaction between independent and unrelated parties; there should be no collusion between the parties that results in unfairness or injustice to the seller.

Not exact matches

Any time there is a service transaction between a nonprofit parent and a for - profit subsidiary, both boards have to approve it and be able to show that the for - profit paid actual market rates for the product or service (proving that the parent and subsidiary are conducting arm's - length transactions and not receiving special favors).

(m) Except as otherwise set forth in Schedule 2.20 (m) of the Disclosure Schedule, all related party transactions involving the Company are at arm's length in compliance with Section 482 of the Code and the Treasury Regulations promulgated thereunder and any comparable provision of any Tax law.

Given the absence of a public trading market of our common stock, and in accordance with the American Institute of Certified Public Accountants Accounting and Valuation Guide, Valuation of Privately - Held Company Equity Securities Issued as Compensation, our board of directors exercised reasonable judgment and considered numerous and subjective factors to determine the best estimate of fair value of our common stock, including independent third - party valuations of our common stock; the prices at which we sold shares of our convertible preferred stock to outside investors in arms - length transactions; the rights, preferences, and privileges of our convertible preferred stock relative to those of our common stock; our operating results, financial position, and capital resources; current business conditions and projections; the lack of marketability of our common stock; the hiring of key personnel and the experience of our management; the introduction of new products; our stage of development and material risks related to our business; the fact that the option grants involve illiquid securities in a private company; the likelihood of achieving a liquidity event, such as an initial public offering or a sale of our company given the prevailing market conditions and the nature and history of our business; industry trends and competitive environment; trends in consumer spending, including consumer confidence; and overall economic indicators, including gross domestic product, employment, inflation and interest rates, and the general economic outlook.

All transactions between the two companies will be conducted on an arms - length basis and approved by the independent directors of each company.

stock, the Company first determines the business enterprise value, or BEV, using the market transaction method which utilizes the most recent negotiated arm's - length transactions involving the sale or transfer of the Company's stock or equity interests.

We utilized the arm's - length transactions of our equity securities in the secondary market since our most recent common stock valuation date, February 25, 2013, and the tender offer completed on March 4, 2013 to estimate the fair value of our common stock.

We utilized the arm's - length transactions of our equity securities in the secondary market since our most recent common stock valuation date, May 15, 2013, to estimate the fair value of our common stock.

Industry opponents of the DOL rule have argued in Texas that they are just sellers, engaged in arm's length commercial sales transactions, and thus not appropriately held to a fiduciary standard.

Moving from ESPN to ABC News presumably required a real arms - length transaction even though they're just moving between Disney properties.

«If we know your related parties and whether you own them or not, it will help the Ghana Revenue Authority to force you to do transactions» on arms - length principle,» the GOGIG Consultant said.

«These transactions have to be made at arms length, but it wouldn't necessarily be difficult at all because they own the land that exists now,» the governor continued.

Original purchase transaction must have been an «arms - length» transaction.

Arm's - length transactions: Buyers, sellers and others involved in a flipping transaction can not have an» identity of interest» between each other.

The Fiduciary Rule provides an exception for activity that would otherwise violate prohibited transaction rules, which is applicable to investments made by plan investors who are represented by a qualified independent fiduciary acting on the investor's behalf in an arms» length transaction (typically for larger plans).

You'll have to show an arm's length transaction, for example - real intention to repay (evidenced by payments of principal and interest made).

The remaining problem, though, is that that «PFS Participation Requirements» section also contained the information about the short sale being an «arm's length transaction.»

Attachment B is the Arm's Length Transaction Addendum.

(An arm's length transaction means that the parties involved - buyer, seller, buyer's agent, seller's agent, etc. - are unrelated to one another, and that there are no hidden terms or special understandings between them that are not spelled out in the sales agreement).

(Yes that will be considered a non arms - length transaction because you have a pre-existing relationship prior to her being your tenant.)

If you go with the tax shelter options of settling your loans it will be deamed limited recourse because it isn't an arm's length transaction.

There are hundreds of donors settling their loans with this arm's length transaction Justice Trading and by doing so they are setting a class of people proving that these are loans.

What needs to be done if you decide to settle your loans you must do this legally, compliantly and at arm's length transaction.

Market observers, analysts and ratings agencies long questioned the reinsurance deals, but banks and insurers publicly maintained they met the standard for arms - length transactions set out in a 1997 policy letter circulated by HUD.

Just wondering because it's not a typical «arms - length» transaction.

(a) an actuary certifies the amount a fund could reasonably be expected to pay in an arm» s length transaction to obtain an insurance policy; and

The risk with related party transactions is that they might not be made with the same rigour and independence as transactions made on an arm's length commercial basis.

In addition, legal opinions may help to characterize the business transaction as an arm's - length agreement that should be upheld.footnotes omitted

Taxpayers must make reasonable efforts to set and document arm's length terms and conditions regardless of the size of their intercompany transactions.

The transferee, even though receiving the unit in a transaction at arm's length, in good faith and for value, has only a claim to ownership, not legal title.

Abacus Capital Corporations Mergers and Acquisitions (Abacus) is a company that often engages in corporate commercial transactions with other arm's length parties.

The only available means to determine arm's length prices is to use various databases of transactions.

Where the parties to a transaction or series of transactions do not deal with each other on arm's length terms or prices, the tax consequences of that transaction may be adjusted by the Canada Revenue Agency (CRA) in accordance with special provisions of the Income Tax Act (Canada), specifically the transfer pricing rules found in section 247.

The transfer pricing penalty may not apply where a taxpayer made reasonable efforts (i) to determine arm's length transfer prices or arm's length allocations in respect of the transaction, and (ii) to use those prices or allocations for the purposes of the Income Tax Act.

It was not a transaction at arm's length because the taxpayer would never have agreed to the transfer of half the issued share capital, carrying with it an expectation of substantial dividends, to a stranger who merely undertook to provide the paid services which his wife provided.

Among the badges of fraud identified by the trial judge in this case were: (1) the transactions between Mr. Purcaru and Ms. Seliverstova were not at arm's length, (2) the transactions were not only secretive but they were in violation of Mr. Purcaru's disclosure obligations under the Family Law Rules, and (3) the transactions were made without consideration.

Arms» length transactions are key and it is vitally important that investors only make purchases where they plan to use the property as an investment property that will be occupied by a tenant and not the owner themselves.

The transactions must be arms» length in nature; you can not buy something from yourself or from your spouse or children or parents.

It's not just what you say, but how you say it, and the body language you employ one to one; and, remember that there is more than one meaning to the words: «arm's length transaction.»

Now there's a seller you definitely want to have an arm's length transaction with.

A smart best practice to implement is designating a coworker to handle these transactions, allowing you to keep the deal at arms - length.

Tenants who pay substantially less than market rate rent, who receive reduced rent through a federal, state, or local subsidy, or who didn't enter into the lease as the result of an arm's - length transaction are also not considered bona fide for purposes of this act.

The International Valuation Standards defines market value as «the estimated amount for which a property should exchange on the date of valuation between a willing buyer and a willing seller in an arm's length transaction after proper marketing wherein the parties have each acted knowledgeably, prudently, and without compulsion».