Sentences with phrase «estate taxation as»

GPS&L provides advice on local real and personal property, income and sales taxes and Federal income and estate taxation as well as a commercially integrated approach to tax structures and tax efficiency.

Not exact matches

But, in most countries, gifts and inheritances are exempt from taxation as income and a gift or inheritance or estate tax is a tax in lieu of an income tax that is designed to impose less of an administrative burden than treating gifts and inheritances as income would.

Apart from the ones stated above, you can avail online taxation assignment help on the other types of taxes too, such as estate tax, progressive and regressive tax, foreign tax, unemployment tax, etc..

(B) «Credit repair services organization» does not include: (i) Any person authorized to make loans or extensions of credit under the laws of this state or the United States who is subject to regulation and supervision by this state or the United States; (ii) Any bank or savings and loan institution whose deposits or accounts are eligible for insurance by the Federal Deposit Insurance Corporation or the Savings Association Insurance Fund of the Federal Deposit Insurance Corporation; (iii) Any nonprofit organization exempt from taxation under Section 501 (c)(3) of the Internal Revenue Code of 1986; (iv) Any person licensed as a real estate broker by this state if the person is acting within the course and scope of that license; (v) Any person licensed to practice law in this state if the person renders services within the course and scope of his or her practice as an attorney; (vi) Any broker - dealer registered with the Securities and Exchange Commission or the Commodity Futures Trading Commission if the broker - dealer is acting within the course and scope of those regulatory agencies; or (vii) Any consumer reporting agency as defined in the federal Fair Credit Reporting Act (15 U.S.C. 1681 - 1681t).

(1) The following shall be exempt from the Credit Services Organization Act: (a) A person authorized to make loans or extensions of credit under the laws of this state or the United States who is subject to regulation and supervision by this state or the United States or a lender approved by the United States Secretary of Housing and Urban Development for participation in a mortgage insurance program under the National Housing Act, 12 U.S.C. 1701 et seq.; (b) A bank or savings and loan association whose deposit or accounts are eligible for insurance by the Federal Deposit Insurance Corporation or a subsidiary of such a bank or savings and loan association; (c) A credit union doing business in this state; (d) A nonprofit organization exempt from taxation under section 501 (c)(3) of the Internal Revenue Code; (e) A person licensed as a real estate broker or salesperson under the Nebraska Real Estate License Act acting within the course and scope of that license; (f) A person licensed to practice law in this state acting within the course and scope of the person's practice as an attorney; (g) A broker - dealer registered with the Securities and Exchange Commission or the Commodity Futures Trading Commission acting within the course and scope of that regulation; (h) A consumer reporting agency; (i) A person whose primary business is making loans secured by liens on real property; (j) A person, firm, corporation, or association licensed as a collection agency in this state or a person holding a solicitor's certificate in this state acting within the course and scope of that license or certificate; and (k) A person licensed to engage in the business of debt management pursuant to sections 69 - 1201 to 69 -estate broker or salesperson under the Nebraska Real Estate License Act acting within the course and scope of that license; (f) A person licensed to practice law in this state acting within the course and scope of the person's practice as an attorney; (g) A broker - dealer registered with the Securities and Exchange Commission or the Commodity Futures Trading Commission acting within the course and scope of that regulation; (h) A consumer reporting agency; (i) A person whose primary business is making loans secured by liens on real property; (j) A person, firm, corporation, or association licensed as a collection agency in this state or a person holding a solicitor's certificate in this state acting within the course and scope of that license or certificate; and (k) A person licensed to engage in the business of debt management pursuant to sections 69 - 1201 to 69 -Estate License Act acting within the course and scope of that license; (f) A person licensed to practice law in this state acting within the course and scope of the person's practice as an attorney; (g) A broker - dealer registered with the Securities and Exchange Commission or the Commodity Futures Trading Commission acting within the course and scope of that regulation; (h) A consumer reporting agency; (i) A person whose primary business is making loans secured by liens on real property; (j) A person, firm, corporation, or association licensed as a collection agency in this state or a person holding a solicitor's certificate in this state acting within the course and scope of that license or certificate; and (k) A person licensed to engage in the business of debt management pursuant to sections 69 - 1201 to 69 - 1217.

«Credit Services Organization» does not include any of the following: (i) a person authorized to make loans or extensions of credit under the laws of this State or the United States who is subject to regulation and supervision by this State or the United States, or a lender approved by the United States Secretary of Housing and Urban Development for participation in a mortgage insurance program under the National Housing Act (12 U.S.C. Section 1701 et seq.); (ii) a bank or savings and loan association whose deposits or accounts are eligible for insurance by the Federal Deposit Insurance Corporation or the Federal Savings and Loan Insurance Corporation, or a subsidiary of such a bank or savings and loan association; (iii) a credit union doing business in this State; (iv) a nonprofit organization exempt from taxation under Section 501 (c)(3) of the Internal Revenue Code of 1986, [FN1] provided that such organization does not charge or receive any money or other valuable consideration prior to or upon the execution of a contract or other agreement between the buyer and the nonprofit organization; (v) a person licensed as a real estate broker by this state if the person is acting within the course and scope of that license; (vi) a person licensed to practice law in this State acting within the course and scope of the person's practice as an attorney; (vii) a broker - dealer registered with the Securities and Exchange Commission or the Commodity Futures Trading Commission acting within the course and scope of that regulation; (viii) a consumer reporting agency; and (ix) a residential mortgage loan broker or banker who is duly licensed under the Illinois Residential Mortgage License Act of 1987.

A financial planner (also known as a financial adviser) is a person or authorised representative of an organisation, licensed by ASIC, to provide advice on some or all of these areas of your finances: investing, superannuation, retirement planning, estate planning, risk management, insurance and taxation.

Real Estate Risk (Real Estate Fund only): The Fund is subject to the risks of the real estate market as a whole, such as taxation, regulations and economic and political factors that negatively impact the real estate market and the direct ownership of real eEstate Risk (Real Estate Fund only): The Fund is subject to the risks of the real estate market as a whole, such as taxation, regulations and economic and political factors that negatively impact the real estate market and the direct ownership of real eEstate Fund only): The Fund is subject to the risks of the real estate market as a whole, such as taxation, regulations and economic and political factors that negatively impact the real estate market and the direct ownership of real eestate market as a whole, such as taxation, regulations and economic and political factors that negatively impact the real estate market and the direct ownership of real eestate market and the direct ownership of real estateestate.

Business Development: Brokering various business dealings that further the diversification of Indian economies Developing and accessing commercial financial programs and services for tribal governments, including tax - exempt offerings and federally - guaranteed housing loans Serving as issuer or underwriter's counsel in tribal bond issuances Ensuring tribal compliance with Bank Secrecy Act and other federal financial regulatory requirements Handling federal and state income, excise, B&O, property and other tax matters for tribes and tribal businesses Chartering tribal business enterprises under tribal, state and federal law Registering and protecting tribal trademarks and copyrights Negotiating franchise agreements for restaurants and retail stores on Indian reservations Custom - tailoring construction contracts for tribes and general contractors Helping secure federal SBA 8 (a) and other contracting preferences for Indian - owned businesses Facilitating contractual relations between tribes and tribal casinos, and gaming vendors Building tribal workers» compensation and self - insurance programs Government Relations: Handling state and federal regulatory matters in the areas of tribal gaming, environmental and cultural resources, workers» compensation, taxation, health care and education Negotiating tribal - state gaming compacts and fuel and cigarette compacts, and inter-local land use and law enforcement agreements Advocacy before the Washington State Gambling Commission, Washington Indian Gaming Association and National Indian Gaming Commission Preparing tribal codes and regulations, including tribal court, commercial, gaming, taxation, energy development, environmental and cultural resources protection, labor & employment, and workers» compensation laws Developing employee handbooks, manuals and personnel policies Advocacy in areas of treaty rights, gaming, jurisdiction, taxation, environmental and cultural resource protection Brokering fee - to - trust and related real estate and jurisdictional transactions Litigation & Appellate Services: Handling complex Indian law litigation, including commercial, labor & employment, tax, land use, treaty rights, natural and cultural resource matters Litigating tribal trust mismanagement claims against the United States, and evaluating tribal and individual property claims under the Indian Claims Limitation Act Defending tribes and tribal insureds from tort claims brought against them in tribal, state and federal courts, including defense tenders pursuant to the Federal Tort Claims Act Assisting tribal insureds in insurance coverage negotiations, and litigation Representing individual tribal members in tribal and state civil and criminal proceedings, including BIA prosecutions and Indian probate proceedings Assisting tribal governments with tribal, state and federal court appeals, including the preparation of amicus curiae briefs Our Indian law & gaming attorneys collaborate to publish the quarterly «Indian Legal Advisor ``, designed to provide Indian Country valuable information about legal and political developments affecting tribal rights.

Firms that offer a mixture of representation for such matters as transactional law, securities regulation, intellectual property, trade and commerce, administrative law, labor law, environmental law, real estate development law, or business taxation, should classify themselves as «Business and Corporate Law».

As part of this program, Jamin has taken courses in taxation of trusts and estates, corporate tax, international tax, and tax admin and dispute resolution.

In its later years before being acquired, it supplied its output for the work of mainstream medium - sized professional firms in areas such as business law, residential and commercial property, trusts and administration of estates, local government, construction law and, of course, taxation.

John previously served as an attorney with the U.S. Air Force and as a special assistant U.S. attorney with the Department of Justice representing the United States on a wide range of matters, including criminal, government contracts, procurement, environmental, real estate, health care, medical malpractice, taxation and international matters.

Our office is fortunate in that it can rely on the firm's trust and estate department to assist with issues like probate, qualifying as a wrongful death personal representative, and for estate taxation advice.

As a full - service Arizona law firm we handle all the legal needs of our clients, with a particular focus in the areas of estate planning, real estate, business law, and taxation.

This advice may include obtaining necessary regulatory approvals (whether at the provincial or federal level), taxation strategies for structuring transactions and dealing with all of the related issues that typically arise in commercial transactions, such as intellectual property, real estate, employment and computer technology matters.

Courtney Culver Baker has experience throughout the State of Texas in both state and federal courts, as well as the Fifth Circuit, representing corporate, not - for - profit and individual clients both in pursuing and defending cases in areas including business and contract disputes, real estate, catastrophic personal injury, ad valorem taxation, securities disputes, insurance coverage, professional liability and trademark infringement.

This year alone we have had exclusive contributions to global guides of great reputation in key practice areas such as competition, dispute resolution, restructuring and insolvency, arbitration, employment and now technology, whilst real estate and taxation are soon to follow.

Lawyers with the firm are engaged in virtually every legal specialty, including real property, corporate and business, environmental, wills and estates, taxation, employment matters, insurance law, administrative law, banking, bankruptcy, busy trial in areas such as personal injury, products liability, professional malpractice and insurance claims.

Our firm also handles a variety of other legal challenges facing people in the Hudson Valley, such as estate planning and taxation, probate, civil appeals and attorney ethics.

Advised on the launch of this UK REIT, as well as numerous property transactions and a group restructuring drawing on our expertise across real estate, corporate and funds taxation.

Generally speaking the policy must be owned by someone other than the insured for at least three years prior to death in order to avoid taxation as part of the estate.

Last Survivor Life Insurance works a little differently and can help reduce premium costs as well as aid in future estate taxation.

Trust funds avoid taxation of the policy as it is paid out to your estate as well, allowing your child to receive more of the money, and in a method that gives them the most benefit.

They act as consultants on taxations, financial matters, estate planning, accounting and computer systems, and management reporting procedures.

However, as St. Paul's Epistles segue to the Gospel of St. John, I thought, «Why draw attention to myself in a year where real estate fortunes appear to have turned, management bonuses look enviable and taxation rates are low (er)?»

Although the group is oriented towards commercial real estate, it addresses issues that cause a ripple effect for residential real estate, such as smart growth, taxation, and endangered species policies.

As president, I'll continue to find fiscally responsible ways to ease this burden even further for small businesses and farmers, including additional increases in the amount of an estate exempt from taxation.

In our class you will learn topics such as property ownership, real estate law, finance, brokerage relationships, closings, transfer of title, title assurance, sales contracts and practices, valuation, property management, taxation, fair housing, and mathematics.

Mr. Kripke has combined public and private CFO real estate experience, exceeding 25 years and $ 4 billion transaction volume levels, in such areas as acquisitions, financing, dispositions, investment operational management, taxation and financial reporting.

After that, we'll look at how properties are assessed for taxation, before reviewing the clauses of real estate contracts such as listings and sale agreements.

The use of exchanging as an estate building technique will be reviewed; as well as a review of 25 additional reasons (in addition to taxation) that the exchange process may benefit a client.

As it relates to asset protection strategies, think of the work you do with a legal adviser who, upon considering factors such as net worth, estate planning issues and taxation will offer advice regarding entity and ownership issueAs it relates to asset protection strategies, think of the work you do with a legal adviser who, upon considering factors such as net worth, estate planning issues and taxation will offer advice regarding entity and ownership issueas net worth, estate planning issues and taxation will offer advice regarding entity and ownership issues.

As a CPA in the midwest with a good combination of investing background and real estate taxation Brandon is right on here.

Add to the list of former major league baseball players now active in real estate (Today's REALTOR ®, June 1996, page 37) the name of Tom Lunstedt, a Minneapolis broker and national trainer of taxation and investment real estate courses, who had a three - year career as a catcher and an outfielder in the mid-70s, first with the Chicago Cubs, then with the Minnesota Twins.

AFT's proposal, which is quite different from H.R. 2001, would exempt all used housing from taxation, as well as all commercial real estate.