Sentences with phrase «basis adjustment»

The phrase "basis adjustment" refers to the change in the original value or cost of an asset. It is used to reflect any changes in the purchase price, depreciation, or other factors that may affect the value of the asset. Full definition
The state bases the adjustments on a percentage of the total average daily membership in each district, not the number of students participating in the programs.
If the policy is held until it matures as a death benefit for a beneficiary, the cost basis adjustment is a moot point.
Use this per - share basis adjustment to decrease the basis of each separate group of shares you hold.
It has a 4 - point base adjustment to fit most bedding.
In its place is a friction - based adjustment system that is a joy to use.
However, you would have nothing concrete to base your adjustments on.
Use this per - share basis adjustment to increase the basis of each separate group of shares you hold.
Depreciation and other basis adjustments to the home.
As a result, detailed analysis of the monthly results following about six months of data as published in the Fiscal Monitor, are used to update the fiscal projections during the year, rather than basing adjustments solely on changes to the economic forecast.
The study found that using indices pegged to a region's poverty rate or the overall health of its population do a better job of explaining the mortality rate of local Medicare populations than the current diagnosis - based adjustment method, raising questions about its efficacy.
Both practicing bodyworkers / manual therapists, they bring their in depth understanding of anatomy and injury prevention to aid in the most optimal alignment based adjustment for each individual practitioner.
In general, interest - based adjustments allow students to have a voice in deciding whether they will apply key principles being studied to math - oriented, literature - based, hobby - related, science - oriented, or history - associated areas.
The Grand Sports for track driving all had the Z07 package and racetrack - based adjustments made to ride height and wheel alignments.
In addition, the Stinger GT also packs a 15 - speaker Harman Kardon audio system, a «D - cut» steering wheel, two - position seat memory, Nappa upholstery with GT logos, adjustable lumbar support, electric bolster and seat base adjustment.
Risk - based adjustments by Fannie and Freddie make the addition of mortgage insurance on top of that a deal - killer when FHA provides an alternative.
If the previous days had closing values of $ 1 and $ 2 and a dividend of $ 0.5 would be paid out, the closes would become 0.5 and 1 (dividend is 50 % of close), using simple subtraction it would be 0.5 and 1.5, absolute value based adjustment is NOT what you want.
It's possible for heirs of 2010 decedents to be better off under the rules that were in effect in 2009, when the generous exemption amount and unlimited marital deduction may have protected them from paying estate tax while the unlimited basis adjustment would also have protected them from paying tax on capital gains that were built - in at the time of the decedent's death.
Blocks of shares purchased in the earlier years may require numerous basis adjustments, while shares purchased more recently would be affected only by the more recent dividends.
For those who are willing to be even more flexible, there appear to be further benefits to potentially widening the valuation - based adjustments further (expanding or eliminating the bounding thresholds), though such an approach would have to be managed against a person's risk tolerance and willingness to deviate so significantly from an underlying allocation benchmark.
The experimentally based adjustment to account for the canvas bucket cooling brought the sea surface temperatures much more into line with the NMAT series (Folland and Parker, 1995).
Accounts are individually underwritten and may be subject to risk - based adjustment after review of the completed application form.
Other specialties include asylum, naturalization, and family - based adjustment of status.
The platform uses regression - based adjustments for location, time, and property characteristics, all while leveraging accurate automated valuation models (AVMs) and block - level valuation ranges to conduct automated checks of the final value.
Ironically, it appears that our regulatory structure effectively makes it impossible for a company like TIAA - CREF to extract an advisory fee from a policy to pay to a fee - based advisor without any cost basis adjustment or other tax event, notwithstanding that it is a standard structure for load - based policies, leading to a small indirect tax benefit for some clients using advisors in favor of load - based policies.
But only 21 percent of the general public favored federally mandated race - based adjustments on school discipline.
Chained CPI won a big victory in the tax reform bill, where the metric will help determine inflation - based adjustments to a wide range of tax law provisions.
It confuses the kinds of market - based adjustments we are likely to see in the US or Europe with the much more controlled process we see in China.
Base adjustment is maxed out and still not in level position.
As a remedy, I will advocate for a sliding - scale or ceiling - based adjustment to reduce and contain the massive outflows of cash from the public schools, possibly including a new method of collecting school taxes that accounts for areas with high levels of tax - exempt property.
Readiness - based adjustments can be created by teachers offering students a range of learning tasks developed along one or more of the following continua:
Many taxpayers will benefit from inflation - based adjustments to various deductions, exemptions, credits and thresholds for the 2017 tax year.
For the 2017 tax year, many taxpayers will benefit from inflation - based adjustments to various deductions, exemptions, credits and thresholds.
Long ago the IRS ruled that when stock with «net unrealized appreciation» is distributed from a retirement plan, this portion of the stock value becomes IRD, and therefore does not receive a basis adjustment, if the owner dies while holding the stock.
This summary omits many details, such as a rule that reduces the $ 1.3 million basis adjustment to $ 60,000 in the case of a decedent who is a nonresident alien.
This year, because the estate tax doesn't apply, this basis adjustment is subject to a dollar limitation (see Property Received from 2010 Decedents for details).
It only mentions «adjusting historical prices for the effect of stock splits, capital returns, de-mergers etc (capital - base adjustments).»
Not surprisingly, the transactions that can be handled this way are those for which your broker reports basis and holding period, with the further requirement that no basis adjustments are necessary.
It seems to me that the losses should be deductible here, since any basis adjustment would apply to the shares that I sold.
If you die before selling the replacement stock, neither you nor your heirs will benefit from the basis adjustment.
When it comes time for inheritance, your loved ones can also benefit from a basis adjustment that effectively has the potential to eliminate the gains - related taxes forever.
Because of this basis adjustment, a wash sale usually isn't a disaster.
The basis adjustment is important: it preserves the benefit of the disallowed loss.
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