Sentences with phrase «as ordinary investment»

Any gains recognized on disposition of the PFIC shares and distributions received from a PFIC during the year greater than 125 % of the average distributions received during the previous three years would be taxed as ordinary investment income during the year.

The alternatives face the same risk factors as ordinary investments, and they are not underinvested by pension investors.

Not exact matches

«It's not as straightforward as valuing your ordinary shares and investments,» Vandana Chitroda, a partner at Royds Withy King, said in an interview.

While the investment gains in a variable annuity are tax - deferred, when the money is eventually withdrawn, the gains are taxed as ordinary income, not capital gains.

This effectively makes the transaction an investment in your company and also makes it easier from a tax standpoint for your friend or relative to write off the transaction as an ordinary loss if the business fails.

At first, ordinary and poor households are worse off and wealthy households are better off, in other words, but as the benefits of higher investment are realized, wealth trickles down to ordinary and poor households so all are better off.

Unlike life insurance, annuity death benefits are taxed as ordinary income on any gains above the original investment amount.

Our business, financial condition, results of operations, or prospects could be materially and adversely affected if any of these risks occurs, and as a result, the market price of our ADSs or ordinary shares could decline and you could lose all or part of your investment.

Investors choose this as one of the ways to invest money because it offers higher returns than an ordinary CD or money market investment.

This discussion applies only to a U.S. Holder that holds our ordinary shares or ADSs as a capital asset for tax purposes (generally, property held for investment).

«The Israeli market is accessible to ordinary companies — those not structured as real estate investment trusts, or REITs — that want to raise relatively small amounts of debt from the public.»

Because banks typically receive fresh inflows of reserves every day, as a result of ordinary deposits, loan repayments, or maturing securities, a responsible banker, once having set - aside a reasonable cushion of reserves, has only to see to it that the lending and investment that his or her bank engages in just suffices to employ those inflows, in order to succeed in keeping it sufficiently liquid.

Debuting today, the Ant Fortune app is set up as a one - stop platform for China's vast population of ordinary consumers who have limited options when it comes to money management and investment.

This will tend to understate the performance of the taxable account in circumstances where long - term capital gains and qualified dividends, which are currently taxed at lower rates than ordinary income, are a component of investment returns, as is the case for investments with significant equity holdings.

Personally, I'm in favor of abolishing the corporate income tax entirely and restoring the old «Millionaire's» tax brackets that were in place prior to Kennedy, then Ford, then Reagan cutting taxes left and right, coupled with the treatment of investment income as ordinary income in the tax codes.

The government introduced the green investment bank with great fanfare, but then refused to fund it as a bank so that it couldn't leverage funds from the private sector as any ordinary bank would,

Unlike life insurance, annuity death benefits are taxed as ordinary income on any gains above the original investment amount.

Distributions from qualified retirement accounts, such as IRAs, are taxed as ordinary income regardless of the underlying investments.

This instrument was created for working people like you and me, thinking that the market would present a better gain after 30 or 40 years than ordinary «safe» investments, such as bonds and CDs.

The higher tax rates described above would affect any investment income treated as ordinary income, such as interest paid by bonds or certificates of deposit.

Clients interested in this portfolio should consult with their accountant or tax attorney on the tax consequences of investing in this portfolio, as dividend payments made out by the real estate investment trusts («REITs») held in this portfolio could be taxed as ordinary income at the top marginal tax rate.

Daily access to information concerning the Fund's portfolio holdings also is permitted (i) to certain personnel of those service providers that are involved in portfolio management and providing administrative, operational, risk management, or other support to portfolio management, including affiliated broker - dealers and / or Authorized Participants, and (ii) to other personnel of the Advisor, Sub-Advisor, and other service providers, such as the Administrator, and fund accountant, who deal directly with, or assist in, functions related to investment management, administration, custody and fund accounting, as may be necessary to conduct business in the ordinary course in a manner consistent with agreements with the Fund and / or the terms of the Fund's current registration statement.

For example: A married couple earns $ 350,000 of ordinary income and faces a marginal federal tax rate as high as 39.8 %: a 33 % tax bracket plus two percentage points for the phaseout of personal exemptions, one point for the phaseout of itemized deductions and a 3.8 % Medicare surtax on net investment income.

Dan also notes that Annaly Capital (NYSE: NLY), American Capital Agency (NASDAQ: AGNC), and other real - estate investment trusts often produce ordinary income because of their status as pass - through entities.

At the same time, and ordinary investment in a basket of lower investment grade and high yield bonds offers a nice return for those willing to live with some default risk, which is over-discounted here, even with things as bad as they are.

This is because the sale of the life insurance policy, under these circumstances, is treated as, in part, the sale of a pure insurance asset (resulting in ordinary income), and as, in part, the sale of an investment asset (resulting in capital gain).

Gains on annuities are taxed as ordinary income, meaning you could pay twice as much in taxes on it as you would from the capital gains on stocks or mutual fund investments.

For example, under the U.S. tax code, gains from investments held longer than one year are taxed at the capital gains rate rather than as ordinary income.

It will be taxed as ordinary income — which is any money you receive that is not a gain on an investment — according to your tax bracket.

Income from products such as real estate investment trusts (REITs) and master limited partnerships (MLPs) is considered ordinary income.

Some ETFs offer exposure to investments such as small companies, emerging markets or commodities that may be harder to sell in certain circumstances, or more complex and volatile than ordinary company shares.

Use the proceeds to invest in your ordinary investment strategy, bringing down the effective discount as dilution slowly takes place.

I agree with the author when he states «there is a strong preference for holding income - oriented investments in tax - advantaged accounts and holding growth - oriented investments in taxable accounts» Following that reasoning, it would seem preferable to put cash and taxable bond, which are taxed as ordinary income, into a tax advantaged accounts and putting equities (beyond what can be stashed in tax advantaged accounts) into taxable accounts where they can benefit from lower capital gains and qualified dividend tax rates.

Because short - term capital gains are taxed at your ordinary income tax rate (as opposed to long - term capital gains, which are currently taxed at a maximum rate of 20 %), you'll end up paying more taxes with actively managed funds than you would with index funds, which typically hold their investments for longer periods of time.

By Rebecca Burn - Callander, Enterprise Editor — Daily Telegraph / The Telegraph A free platform, which is giving away investment formulas based on the strategies used by multi-millionaire investors, is hoping to democratise stock market investment Ordinary people can now invest as Warren Buffett, James Slater or Sir John Templeton do by using a free algorithm -LSB-...]

As discussed more fully in the relevant pricing supplement, these rules provide that any long - term capital gain that an investor recognizes in respect of an ETN that is in excess of the amount of long - term capital gain that such investor would have recognized if it had instead owned a direct investment in the MLPs that are referenced by the ETN will likely be recharacterized as ordinary income and subject to an interest chargAs discussed more fully in the relevant pricing supplement, these rules provide that any long - term capital gain that an investor recognizes in respect of an ETN that is in excess of the amount of long - term capital gain that such investor would have recognized if it had instead owned a direct investment in the MLPs that are referenced by the ETN will likely be recharacterized as ordinary income and subject to an interest chargas ordinary income and subject to an interest charge.

The issuer and investors in the IMLP ETNs also agree to treat coupon payments as ordinary income at the time accrued or received, which may result in a higher tax liability than a direct investment in the underlying MLPs.

Distributions of taxable net investment income and the excess of net short - term capital gain over net long - term capital loss are taxable to shareholders as ordinary income.

Dividends from net investment income (including any excess of net short - term capital gain over net long - term capital loss) are taxable to investors as ordinary income, while distributions of

In addition to any profits made from their fund's investments, their management fees, instead of being taxed as ordinary income, qualify for the capital gains rate.

Also, if some of the earnings are long - term capital gains and you choose to deduct the corresponding investment interest expense, then those capital gains are taxed as ordinary income instead of at the favored LTCG rate.

Passive investment funds, also known as index funds, simply buy a portfolio of assets that mimic an index, such as the all ordinaries index or the S&P 200 index.

Typically withdrawals from tax - deferred investments are taxed as ordinary income and any withdrawals taken prior to age 59 1/2 may be subject to an additional 10 percent federal tax penalty.

As such, these higher and uncompensated investment management expenses, brokerage fees, and taxes make ordinary investors receive deficient actual securities fund performance.

The actual amounts of net investment income shareholders will receive will be reported, along with any short - term capital gain distributions, as Ordinary Dividends on Form 1099 - DIV.

In general, distributions by the fund of investment company taxable income (including net short - term capital gains), if any, whether received in cash or additional shares, will be taxable to you as ordinary income.

On the other hand, 5 percent on ordinary expenses such as gas and groceries is a return on investment that's hard to ignore if you're truly cash - strapped.

While institutions ranging from the Rockefeller Foundation to the World Council of Churches have been rethinking their investments in fossil fuels of late, I'd hazard a guess that many of us ordinary citizens have not put as much thought into our own savings and pensions.

A carbon tax can be set at a level that will encourage investment, as part of an ordinary budget process.

Specifically, the term «investment» carries inherent, well - established features as part of its ordinary meaning, and the tribunal must consider these inherent features in addition to the open - ended definition and examples listed in the Treaty.