Sentences with phrase «at the fair market value of»

The 2004 Plan permits the grant of the following types of Awards: (1) nonstatutory stock options, incentive stock options and stock appreciation rights granted at the fair market value of our common stock on the date of grant (Fair Market Value Awards), and (2) restricted stock awards and restricted stock units (Full Value Awards).

When, as is the case here, the property is completely destroyed, damages are set at the fair market value of the property prior to impairment.

Not exact matches

It aims to arrive at the fair market price of a company by calculating anticipated future cash flows at the present value.

We calculated the Fair Market Value of college football players at the 15 most profitable programs using data provided by the Department of Education.

That increases the shares outstanding and dilutes the stake of existing shareholders, since shares issued by the company through the exercise of options are not sold in exchange for cash at fair market value but are exercised at a discount.

The Zuckerberg lawsuits sought to extinguish those claims, and would likely have paid fair market value to anyone with a tie to the land — including many who may have been aware they owned part of the land at all.

First Round based its performance evaluations on the difference in a company's valuation between the VC firm's initial investment and current fair market value for the company or value at the time of an exit.

However, the patent market has cooled since those deals were made and industry experts say that fair value of patents in large portfolios is $ 100,000 to $ 200,000, pricing Nokia's portfolio at up to 0.50 euros per share.

We calculated the so - called fair market value of college football players at the 20 most profitable programs using data provided by the Department of Education and based on the work of Ellen Staurowsky, a professor at Drexel.

The most important part of the TRX strategy is to purchase real estate at well below current fair market value and convert properties to rental status within 3 months of acquisition.

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.

The stock grants will generally be subject to tax upon vesting as ordinary income equal to the fair market value of the shares at the time of vesting less the amount paid for such shares, if any.

When shares of Capital Stock are to be issued upon the exercise, grant or vesting of an Incentive Award, Google shall have the authority to withhold a number of such shares having a Fair Market Value at the date of the applicable taxable event determined by the Committee to be sufficient to satisfy the minimum federal, state and local withholding tax requirements, if any, attributable to such exercise, grant or vesting but not greater than the minimum withholding obligations, as determined by Google in its sole discretion.

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.

A stock appreciation right entitles a participant to receive a payment, in cash, common stock, or a combination of both, in an amount equal to the difference between the fair market value of the stock at the time of exercise and the exercise price of the award, which may not be lower than the fair market value of the Company's common stock on the day of grant.

Except in the event of the optionee's death, if the shares are disposed of prior to the expiration of the statutory holding periods (a «Disqualifying Disposition»), generally, the amount by which the fair market value of the shares at the time of exercise exceeds the total exercise price will be ordinary income.

You may treat as ordinary loss any excess of the adjusted basis of the stock over its fair market value at the end of the year, but only to the extent of the net amount previously included in income as a result of the election in prior years.

On this deemed sale at a fair market value, tax is levied in the form of capital gains...

At the end of the predetermined lease term, depending upon the lease, the business owner may be able to purchase the equipment at fair market value, or a predetermined amount — sometimes for as little as $ At the end of the predetermined lease term, depending upon the lease, the business owner may be able to purchase the equipment at fair market value, or a predetermined amount — sometimes for as little as $ at fair market value, or a predetermined amount — sometimes for as little as $ 1.

The term of an incentive stock option may not exceed ten years, except that with respect to any participant who owns more than 10 % of the voting power of all classes of our outstanding stock, the term must not exceed five years and the exercise price must equal at least 110 % of the fair market value on the grant date subject to the provisions of our 2015 Plan.

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.

Pursuant to such an election, you would include in each year as ordinary income the excess, if any, of the fair market value of such stock over its adjusted basis at the end of the taxable year.

If you purchase shares at a discount, you must report as income the difference between the cash you invest and the fair market value (full value) of the stock you buy.

However, the amount by which the fair market value of the shares at the time of exercise exceeds the option price will be an «item of adjustment» for participant for purposes of the alternative minimum tax.

Unless the participating employee has previously withdrawn from the offering, his or her accumulated payroll deductions will be used to purchase shares on the last business day of the offering period at a price equal to 85 % of the fair market value of the shares on the first business day or the last business day of the offering period, whichever is lower.

According to the IRS, fair market value is the «price at which property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts.»

Andrew Smithers, one of the few other analysts who foresaw the credit implosion and remains a credible voice now, concurred last week in an interview with my friend Kate Welling (a former Barrons» editor now at Weeden & Company): «The good news so far is that the stock market got down to pretty much fair value or even, possibly, a tickle below it, at its March bottom.

Contributions of real estate to a charity or donor - advised fund account are generally deductible at fair market value — as determined by an independent qualified appraiser — on the date of contribution, whereas contributions of real estate to a private foundation are generally deductible at the lower of cost basis or market value.

But if a donor contributes appreciated stock held for more than one year directly to a donor - advised fund account at Schwab Charitable ™ or another public charity, the donor can usually deduct the fair market value of the donation without realizing any capital gain.

Because there is no public market for our common stock, our board of directors determined the common stock fair value at the stock option grant date by considering several objective and subjective factors, including the price paid by investors for our preferred stock, our actual and forecasted operating and financial performance, market conditions and performance of comparable publicly traded companies, developments and milestones in our company, the rights and preferences of our common and preferred stock, the likelihood of achieving a liquidity event, and transactions involving our preferred stock.

If the optionee disposes of the shares prior to the expiration of the above holding periods, then the optionee will recognize ordinary income in an amount generally measured as the difference between the exercise price and the lower of the fair market value of the shares at the exercise date or the sale price of the shares.

Provided, however, that an incentive stock option held by a participant who owns more than 10 % of the total combined voting power of all classes of our stock, or of certain of our parent or subsidiary corporations, may not have a term in excess of five years and must have an exercise price of at least 110 % of the fair market value of our common stock on the grant date.

‡ Gifts to public charities of real property are typically deductible at fair market value as determined by a qualified appraisal, obtained by the donor.

Stock appreciation rights provide for a payment, or payments, in cash or shares of our Class A common stock, to the holder based upon the difference between the fair market value of our Class A common stock on the date of exercise and the stated exercise price at grant up to a maximum amount of cash or number of shares.

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 stock options and stock appreciation rights will have an exercise price equal to at least the fair market value of our common stock on the date the stock option or stock appreciation right is granted, except in certain situations in which we are assuming or replacing options granted by another company that we are acquiring.

Note that donated publicly traded partnerships — in particular master limited partnerships («MLPs»)-- are an important exception to the typical fair market value deduction for long - term gain securities, as the charitable deduction must be reduced by the amount of ordinary income that would have been realized if the property had been sold at fair market value on the date contributed.

For nonstatutory stock options and incentive stock options granted to employees who do not own more than 10 % of the voting power of all classes of our outstanding stock, the exercise price must equal at least 100 % of the fair market value.

Charitable contributions to public charities of capital gain property held for more than one year are usually deductible at fair market values.

For the initial offering, which we expect will commence on the execution and delivery of the underwriting agreement relating to this offering, the fair market value on the first day of the offering period will be the price at which shares of Class A common stock are first sold to the public.

The term of an incentive stock option may not exceed 10 years, except that with respect to any participant who owns more than 10 % of the voting power of all classes of our outstanding stock, the term must not exceed 5 years and the exercise price must equal at least 110 % of the fair market value on the grant date.

The exercise price must be at least equal to the fair market value of our common stock on the date the stock appreciation right is granted.

While most softwood lumber producers get their logs from Crown lands, many companies in Atlantic Canada buy most of their logs from private woodlot owners at fair market value or grow them on their own land.

However, a participant may not purchase more than shares in each offering period and may not subscribe for more than $ 25,000 in fair market value of shares of our common stock (determined at the time the option is granted) during any calendar year.

Nonstatutory Stock Options, or NSOs, will provide for the right to purchase shares of our common stock at a specified price, which may not be less than fair market value on the date of grant, and usually will become exercisable (at the discretion of the administrator) in one or more installments after the grant date, subject to the participant's continued employment or service with us and / or subject to the satisfaction of corporate performance targets and individual performance targets established by the administrator.

The exercise price of options granted under our 2013 Plan must at least be equal to the fair market value of our common stock on the date of grant.

Investments — Investments are entirely comprised of various cryptocurrencies and are reported at fair value as determined by digital asset market exchanges with realized gains and losses calculated on a trade data basis as the difference between the fair value and cost of cryptocurrencies transferred.

The exercise price of options granted under our 2014 Plan must at least be equal to the fair market value of our Class A common stock on the date of grant.

The term of an incentive stock option may not exceed ten years, except that with respect to any participant who owns more than 10 % of the voting power of all classes of our outstanding stock, the term must not exceed five years and the exercise price must equal at least 110 % of the fair market value on the grant date.

The index tracked by CEFL specifically targets those funds trading at a discount, with the idea that a cheaper market price boosts yield relative to the yield on the fair value of assets.