Sentences with phrase «cost basis adjustment»

If the policy is held until it matures as a death benefit for a beneficiary, the cost basis adjustment is a moot point.

IRS regulations require cost basis adjustments for bonds bought at a premium or discount, as well as original issue discount (OID) debt.

Not exact matches

Perth - based Swick Mining Services says it made a number of redundancies to minimise costs during the March quarter and plans to make an impairment adjustment at year's end, despite an increase in demand for underground drilling from its existing clients.

Lawmakers have been calling for Social Security to base its cost of living adjustments on changes in what's known as the chained CPI.

This is known as the cost - of - living adjustment, or COLA, and is based on changes in the consumer price index (CPI).

In addition, we are forecasting Stuart Weitzman brand sales to be in the area of $ 335 million on a dollar basis for fiscal 2016, an increase of about 10 % from FY 2015 driving Coach, Inc. consolidated revenue growth to high - single digits and adding about $ 0.09 to earnings per diluted share excluding charges associated with financing, short - term purchase accounting adjustments, contingent payments and integration costs.

Adjusted EPS is defined as diluted earnings per share excluding, when they occur, the impacts of integration and restructuring expenses, merger costs, unrealized losses / (gains) on commodity hedges, impairment losses, losses / (gains) on the sale of a business, and nonmonetary currency devaluation (e.g., remeasurement gains and losses), and including when they occur, adjustments to reflect preferred stock dividend payments on an accrual basis.

Adjusted EPS is defined as diluted earnings per share excluding, when they occur, the impacts of integration and restructuring expenses, merger costs, unrealized losses / (gains) on commodity hedges, impairment losses, losses / (gains) on the sale of a business, nonmonetary currency devaluation (e.g., remeasurement gains and losses), and U.S. Tax Reform, and including when they occur, adjustments to reflect preferred stock dividend payments on an accrual basis.

The Social Security Administration bases the automatic cost of living adjustments (COLA) increases for social security recipient on CPI - W, which is the Consumer Price Index For Urban Wage Earners and Clerical Workers.

Putting off benefits for even a year or two will ensure the retiree starts out at a higher amount, which means each cost of living adjustment (from 5 reasons to delay social security) will be higher, as it is based off a percentage of the benefits received.

Secondly, Wenger needs to become far more flexible when it comes to his formation selections... remember this is the same individual that hadn't used a 3 - back system for 20 years and only conceded to the experiment when the proverbial shit hit the fan... you know it killed him to adopt «Conte's» system, which is probably why he resisted so long; in fact his stubbornness to adjust even earlier might have cost us the 4 hole... much like most sports that have tactical formations, every team should have a «base» offensive and defensive scheme, but they likewise need to have some inherent flexibility depending on the opposing teams tactics and / or when specific substitutions are made... how many times have you watched a Wenger - run team make a late substitution but not change their shape on the pitch... furthermore, how many times have you seen our team fail to make the necessary adjustments at halftime due to Wenger's tactical stubbronness, which often led to giving up goals in the early minutes of the second - half... the best teams in the world know how to make halftime adjustments whereas we always seem to be surprised when the opposing team throws a wrinkle into the mix following halftime... this my friend is soccer 101

These benefits include but are not limited to the power of the human touch and presence, of being surrounded by supportive people of a family's own choosing, security in birthing in a familiar and comfortable environment of home, feeling less inhibited in expressing unique responses to labor (such as making sounds, moving freely, adopting positions of comfort, being intimate with her partner, nursing a toddler, eating and drinking as needed and desired, expressing or practicing individual cultural, value and faith based rituals that enhance coping)-- all of which can lead to easier labors and births, not having to make a decision about when to go to the hospital during labor (going too early can slow progress and increase use of the cascade of risky interventions, while going too late can be intensely uncomfortable or even lead to a risky unplanned birth en route), being able to choose how and when to include children (who are making their own adjustments and are less challenged by a lengthy absence of their parents and excessive interruptions of family routines), enabling uninterrupted family boding and breastfeeding, huge cost savings for insurance companies and those without insurance, and increasing the likelihood of having a deeply empowering and profoundly positive, life changing pregnancy and birth experience.

As part of the Healthy, Hunger - Free Kids Act of 2010, Congress directed the USDA to review and update CACFP nutrition standards to align more closely with the 2010 Dietary Guidelines for Americans (DGAs).2 In early 2015, based on science - based recommendations from the National Academies of Sciences, Engineering, and Medicine's Health and Medicine Division (formerly the Institute of Medicine), the USDA proposed several adjustments to CACFP standards to better meet children's nutritional needs without increasing costs.

The new formula approved by the House Finance Committee this month would be based on district enrollment, with adjustments for such factors as the local cost of...

For example, experienced teachers could be guaranteed their current salaries, plus cost - of - living adjustments, rather than the original raises on the traditional schedule or the salary declines imposed by an evidence - based schedule.

Many states add an annual cost - of - living adjustment on top of this base benefit, so that the benefit increases by regular intervals.

In short, once the principles have agreed what factors are in / out, what type of cost adjustment, what basis for deprivation etc, the national averages will drive the factor weights.

Using the results of the study to create an adequacy - based funding system with appropriate base cost, weights and adjustments for district characteristics.

As the legislature deals with the need to provide fair funding for the common good, system components must be preserved, including recapture, school district - based adjustments (like small and sparse adjustment and cost of education index adjustments), weighted pupil funding for special population students (including compensatory education, bilingual education, special education, and gifted and talented), transportation and especially facilities.

The LCFF statute also applied a cost - of - living adjustment (COLA) to the base grant targets each year, so that the targets for all three grants — base, supplemental, and concentration — would be adjusted annually.

Fuel costs are calculated using the U.S. Government Environmental Protection Agency's estimated mileage figures (when available) for both highway and city driving, then adjustments are made based on the estimated percentage of mileage for these two types of driving.

The range of adjustment — which includes an extendable base and four - way lumbar adjustment — makes it relatively easy to find your ideal driving position, although memory seats cost extra.

This is known as the cost - of - living adjustment, or COLA, and is based on changes in the consumer price index (CPI).

Form 8949 allows for adjustments to «mistakes» made by your broker in reporting your cost basis.

«The ad hoc adjustments used by banks, included inappropriate calculation of the cost of funds; no change in the base rate even as the cost of deposits declined significantly; sharp increase in the return on net worth out of tune with past track record or future prospects to offset the impact of reduction in the cost of deposits on the lending rate; and inclusion of new components in the base rate formula to adjust the rate to a desired level.

Cost basis is essentially the «what you paid» part of the transaction plus or minus any adjustments due to dividends, interest, returns of capital, etc..

Further complications arise if the investor periodically buys or sells shares, or if the company is involved in an event requiring adjustments to cost basis, such as a spinoff or merger.

The maximum amount that you can contribute to your 401 (k) plan each year changes periodically, based on adjustments to the cost of living.

There are closing and adjustment costs, interest adjustment costs between buyer and seller and (depending on where you live) land transfer tax — a one - time tax based on a percentage of the purchase price of the property and / or mortgage amount.

Auto insurance quotes are based on how much you are likely to cost your provider over the life of the policy; if you make adjustments to your vehicle, your living situation, or your lifestyle that make you appear less of a risk, your premiums can be reduced.

Also, annual cost of living adjustments (COLA) will be based on that amount.

Remember that you're entitled to exclude up to $ 250,000 of gain on the sale of your home ($ 500,000 if married filing jointly)-- so keep excellent records of the cost of the home as well as any improvements or other adjustments to basis.

The Cost of Living Allowance, or COLA, has been given to Social Security recipients since 1975, when congress decided to allow an automatic adjustment to paychecks based on the Consumer Price Index (CPI).

Unless you have other adjustments, you'll use one of those results as your real estate cost basis for depreciation purposes.

In addition, they have their own in - house made algorithm to help give them the best return on your investment, and offer adjustments to your investments based on market changes for no extra cost.

There are closing and adjustment costs, interest adjustment costs between buyer and seller and (depending on where you live) land transfer tax - a one - time tax based on a percentage of the purchase price of the property and / or mortgage amount.

There are no immediate tax consequences to the survivors, other than an adjustment to the cost base of the property, which is increased by the Fair Market Value of the newly acquired portion of the property.

By tracking adjustments to your cost basis each year, you will be able to properly report any gain or loss you experience on the disposition or redemption of your shares.

If you treat the original purchase price of your older shares as the cost basis, you may be omitting an adjustment that's required because of one of these transactions.

(To keep matters as simple as possible at this very early point in the guide we are leaving out any considerations for costs of selling, depreciation, improvement or any adjustment of basis.

If they were to buy this stock again within 30 days of this sale, the loss would not be allowed and an adjustment (increase) in their new cost basis for the previous taken loss would occur.

The Clean Car Calculator is a streamlined, Web - based calculator that allows visitors to make adjustments for initial purchase price, future costs of gasoline, and individual driving styles (as it turns out, how you drive can matter almost as much as what you drive).

Rate adjustment clauses (RAC) allow Appalachian to adjust parts of the bill annually — with SCC approval — for mandated, unplanned and other specified costs not included in base rates.

ZEC pricing is based on the Environmental Protection Agency's (EPA's) social cost of carbon, minus an adjustment based on energy and capacity prices.

The only price increases customers will receive will be minor adjustments every other year based on the cost of living.

A rate adjustment would then be applied to each individual employer based on their own claims experience and insurable earnings and the actuarial predictability of future costs.

Fee adjustments and rates are based on changes in firm costs and / or inflation for 55 per cent of those surveyed.

Retrospective Rating - the process of determining the cost of an insurance policy based on the actual loss experience determined as an adjustment to the initial premium payment.

This cost is based on the summed cost of each year's annual renewable term rates, with a time value of money adjustment made by the insurer.

Cost of living adjustments — Cost of living riders are available and provide an increased benefit annually if disabled based on the percentage annual cost of living increase in the Consumer Price InCost of living adjustments — Cost of living riders are available and provide an increased benefit annually if disabled based on the percentage annual cost of living increase in the Consumer Price InCost of living riders are available and provide an increased benefit annually if disabled based on the percentage annual cost of living increase in the Consumer Price Incost of living increase in the Consumer Price Index.