Sentences with phrase «deferrals by»

Elective deferrals by employers are called matching contributions because the employer matches a certain amount per dollar contributed by the employee.

In that case, you would enjoy greater tax deferral by holding the equities in your RRSP.

Not exact matches

Important factors that could cause actual results to differ materially from those reflected in such forward - looking statements and that should be considered in evaluating our outlook include, but are not limited to, the following: 1) our ability to continue to grow our business and execute our growth strategy, including the timing, execution, and profitability of new and maturing programs; 2) our ability to perform our obligations under our new and maturing commercial, business aircraft, and military development programs, and the related recurring production; 3) our ability to accurately estimate and manage performance, cost, and revenue under our contracts, including our ability to achieve certain cost reductions with respect to the B787 program; 4) margin pressures and the potential for additional forward losses on new and maturing programs; 5) our ability to accommodate, and the cost of accommodating, announced increases in the build rates of certain aircraft; 6) the effect on aircraft demand and build rates of changing customer preferences for business aircraft, including the effect of global economic conditions on the business aircraft market and expanding conflicts or political unrest in the Middle East or Asia; 7) customer cancellations or deferrals as a result of global economic uncertainty or otherwise; 8) the effect of economic conditions in the industries and markets in which we operate in the U.S. and globally and any changes therein, including fluctuations in foreign currency exchange rates; 9) the success and timely execution of key milestones such as the receipt of necessary regulatory approvals, including our ability to obtain in a timely fashion any required regulatory or other third party approvals for the consummation of our announced acquisition of Asco, and customer adherence to their announced schedules; 10) our ability to successfully negotiate, or re-negotiate, future pricing under our supply agreements with Boeing and our other customers; 11) our ability to enter into profitable supply arrangements with additional customers; 12) the ability of all parties to satisfy their performance requirements under existing supply contracts with our two major customers, Boeing and Airbus, and other customers, and the risk of nonpayment by such customers; 13) any adverse impact on Boeing's and Airbus» production of aircraft resulting from cancellations, deferrals, or reduced orders by their customers or from labor disputes, domestic or international hostilities, or acts of terrorism; 14) any adverse impact on the demand for air travel or our operations from the outbreak of diseases or epidemic or pandemic outbreaks; 15) our ability to avoid or recover from cyber-based or other security attacks, information technology failures, or other disruptions; 16) returns on pension plan assets and the impact of future discount rate changes on pension obligations; 17) our ability to borrow additional funds or refinance debt, including our ability to obtain the debt to finance the purchase price for our announced acquisition of Asco on favorable terms or at all; 18) competition from commercial aerospace original equipment manufacturers and other aerostructures suppliers; 19) the effect of governmental laws, such as U.S. export control laws and U.S. and foreign anti-bribery laws such as the Foreign Corrupt Practices Act and the United Kingdom Bribery Act, and environmental laws and agency regulations, both in the U.S. and abroad; 20) the effect of changes in tax law, such as the effect of The Tax Cuts and Jobs Act (the «TCJA») that was enacted on December 22, 2017, and changes to the interpretations of or guidance related thereto, and the Company's ability to accurately calculate and estimate the effect of such changes; 21) any reduction in our credit ratings; 22) our dependence on our suppliers, as well as the cost and availability of raw materials and purchased components; 23) our ability to recruit and retain a critical mass of highly - skilled employees and our relationships with the unions representing many of our employees; 24) spending by the U.S. and other governments on defense; 25) the possibility that our cash flows and our credit facility may not be adequate for our additional capital needs or for payment of interest on, and principal of, our indebtedness; 26) our exposure under our revolving credit facility to higher interest payments should interest rates increase substantially; 27) the effectiveness of any interest rate hedging programs; 28) the effectiveness of our internal control over financial reporting; 29) the outcome or impact of ongoing or future litigation, claims, and regulatory actions; 30) exposure to potential product liability and warranty claims; 31) our ability to effectively assess, manage and integrate acquisitions that we pursue, including our ability to successfully integrate the Asco business and generate synergies and other cost savings; 32) our ability to consummate our announced acquisition of Asco in a timely matter while avoiding any unexpected costs, charges, expenses, adverse changes to business relationships and other business disruptions for ourselves and Asco as a result of the acquisition; 33) our ability to continue selling certain receivables through our supplier financing program; 34) the risks of doing business internationally, including fluctuations in foreign current exchange rates, impositions of tariffs or embargoes, compliance with foreign laws, and domestic and foreign government policies; and 35) our ability to complete the proposed accelerated stock repurchase plan, among other things.

Voluntary benefits are offered by employers but are paid completely or mostly by employees through payroll deferral.

By comparison, SEP accounts don't allow for employee elective deferrals and catch - up contributions, but they do allow for total annual contributions of $ 54,000.

Frances, At least in Canada, the ability to arrange for deferred compensation schemes is limited by various provisions of the Tax Act which prevent the deferral of income into future years in most circumstances (there are exceptions, for example, for teachers who take, for example 3 years of salary over 4 years and take a year's sabatical or for various incentive compensation schemes, although I doubt those would work for athletes).

And if the market stays depressed, project deferrals like those identified by Wood Mackenzie will likely mean lower development costs — which could increase profitability, and potentially boost payments to the government.

Earlier this year, the government took aim at tax deferral opportunities afforded to certain professionals, including lawyers, by proposing to eliminate billed - basis accounting.

The government proposes to eliminate the tax deferral advantage on passive income earned by private corporations.

The amounts in this column represent above - market interest earned on director compensation deferred to an interest - credited account under the Director Compensation Deferral Plan, as elected by the director.

The report includes a total of all salary deferral and employer contributions made for the period, is broken out by participants, and includes a participant level breakout of contributions.

Effective January 1, 2010, the Company amended this plan to provide for supplemental Company matching contributions for any compensation deferred by a plan participant, including named executives, that would have been eligible (up to certain IRS limits) but for this deferral for a matching contribution under the Company's 401 (k) Plan.

The recently released 2016 Federal Budget includes a proposal to prevent the deferral of capital gains tax by investors in mutual fund corporations.

Specifically, the tax measures proposed in Budget 2018 - 19 to limit the tax deferral advantages on passive investment income earned inside private corporations address most of the concerns communicated by the GVBOT and other groups as part of government's consultation in fall 2017.

S. 1212, introduced by Senators Cardin and Roberts, contains several provisions to further encourage employee - ownership in S corporations, including extending the gain - deferral provisions of Code section 1042 to sales of employer stock to S - ESOPs, providing resources to small businesses contemplating making the transition to an ESOP, and ensuring that SBA - certified small businesses do not lose their status by becoming employee owned.

Eligible employees can fund their own accounts by way of regular salary deferrals; you make additional contributions to their accounts.

By contrast, a 401 (k) plan allows for $ 18,000 in employee salary deferral contributions, plus an additional $ 6,000 per year in catch - up contributions for those older than 50.

The benefits of tax - deferral vehicles such as 401 (k) s and Individual Retirement Accounts are well known, and naturally a tax strategy should start by utilizing those vehicles.

Caps placed by the plan and / or Internal Revenue Service (IRS) regulations usually limit the percentage of salary deferral contributions.

By taking advantage of the deferral you can shift keep a balance on the credit card constantly without paying interest until your company is better able to pay it off.

u Deferral of tax credits earned by businesses that invest or create jobs in New York, which is expected to raise $ 100 million this year.

This deferral will give much more time for businesses, supported by their advisers, to identify for themselves, at their own pace, the benefits of digital record keeping.

Corporate taxes prevent the deferral of taxation on corporate profits until they are actually realized by the beneficial owners of the corporation.

This is the solution used for pass through taxation entities, where deferral of taxation is avoided by the pass through mechanism that immediately taxes shareholders whether or not profits are distributed, but it becomes complex when the entity incurs taxes in many states that must be passed on to all of the owners to report proportionately on their individual tax returns.

He said the surplus results from cost - cutting, expense deferrals, one - shot revenue, a recovering economy and a continuing wage freeze imposed by the county's financial control board, the Nassau Interim Finance Authority.

Not only would the Governor's proposed budget help all public schools in the state by providing an additional $ 9.7 billion in ongoing and one - time funding increases, it would also generate particular benefit for California's charter schools by fully eliminating funding deferrals and accelerating the implementation of LCFF, which produces greater funding equity for charter schools over time.

The districts most adversely affected by deferrals included districts in San Bernardino County and Ravenswood School District in East Palo Alto, which had the least property wealth per student and therefore relied on state revenue for most of their school funding.

That means that California is now home to 912 charter schools and well over 316,000 students, all of whom deserve better than schools facing an untenable cash flow situation caused by State deferrals, apportionment funding delays and difficulty in securing affordable short - term loans.

«We are pleased by positive features of the budget such as a leveling of the per pupil investment and deferral payments.

Charter schools have been disproportionally hit during the budget crisis due to the fact that new and growing schools have been «frozen out» of the flex lock - in, charters have limited access to categorical funding like K - 3 Class Size Reduction, and charters are devastated by deferrals because they lack access to short - term working capital.

Now is not the time to over-extend yourself by stretching to purchase a house you can not afford once the deferral period ends.

The minimum tax credit is available to taxpayers who paid alternative minimum tax generated by deferral items, as opposed to permanent items, in a prior year.

A SIMPLE IRA lets companies that have 100 or fewer employees offer a tax - advantaged retirement plan, funded by employer contributions and elective employee salary deferrals.

In addition, non-qualified annuity contracts owned by corporations do not receive tax deferral on earnings.

The Budget will also «prevent the asymmetrical recognition of gains and losses on derivatives for tax purposes,» and «prevent the deferral of capital gains tax by investors in mutual fund corporations structured as switch funds.»

The government is calling for the elimination of the tax - deferral advantage on passive income earned by private corporations.

Your new payment is determined by your income, like regular HAMP, and can be achieved by lowering the interest rate, and deferral (not charging interest on part of the principal) but never by principal reduction and the loan term can not be extended beyond thirty years.

The chart above shows the impact of delaying our pension, with a deferral to 2020 increasing the % of our retirement spending that would be covered by our pension from 69 % to 78 %.

Availability of features varies by the income option, plan type and length of deferral elected.

Previously, profits earned by hedge funds were taxed as capital gains, and they could keep money overseas as a tax - deferral strategy.

The U.S. drew up its PFIC rules — partly in response to lobbying by the U.S. mutual fund industry — to curb the ability of U.S. citizens» to gain tax deferral on undistributed income from foreign holdings.

If you're using the deferral approach (the one where half the income is taxed on your 2011 return and half on your 2012 return), you can accelerate income into an earlier year by taking distributions from the Roth after the conversion.

I'm participating in the RESP for two reasons — the 20 % CESG grant and the tax deferral offered by a RESP.

This argument tries to justify the false claim of a deferral benefit by using it as a label to describe the bonus from a lower withdrawal tax rate.

* Tax deferral offers no additional value if an annuity is used to fund a qualified plan, such as a 401 (k) or an IRA, and may not be available if the annuity is owned by a «non-natural person» such as a corporation or certain types of trusts.

Ten years ago I was vocal about the dangers of the tax deferral donations programs and I was cursed by many.

Since interest would be fully taxed in taxable accounts you lose nothing by this, and gain from the deferral of tax on the profits.

If you are purchasing an annuity contract to fund an Individual Retirement Annuity (IRA) or employer - sponsored retirement plan, you should be aware that such annuities do not provide tax - deferral benefits beyond those already provided by the Internal Revenue Code.

This Budget will also «prevent the asymmetrical recognition of gains and losses on derivatives for tax purposes,» and «prevent the deferral of capital gains tax by investors in mutual fund corporations structured as switch funds.»

«While legislators had valid reasons for promulgating the PFIC regulations, namely to discourage US citizens from deferring or avoiding US taxation by investing in non-US corporations, the PFIC rules are over-inclusive In practice, the PFIC regime captures assets that do not facilitate the legislative intent of preventing tax evasion and tax deferral.