Sentences with phrase «excess of the adjusted»

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.

Conversely, for trusts and estates the top rate of 39.6 % and 3.8 % surtax apply on the lesser of 1) undistributed NII, or 2) the excess of adjusted gross income over about $ 12,000.

Not exact matches

This discount (cash adjusted) becomes even more compelling given our confidence that Apple will grow earnings per share at a rate well in excess of the S&P 500 for the foreseeable future.

As far as excess reserves are concerned, B&K argued back in 2016 (when the IOER was a mere 0.25 %), «the only potential loans that would have been affected by the Fed's payment of interest are those with risk - adjusted short - term returns between precisely zero and one - quarter percent — surely a tiny fraction of the total.»

Prior to last week, the U.S. faced formidable difficulties in adjusting to excess capacity and a mountain of debt in technology and telecommunications.

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.

Last week I had drinks with one of my former Peking University students and we discussed some of the ways the global economy might react to a world adjusting from a global crisis with weak demand and excess liquidity.

Returns by media type are similar whether measured simply in excess of the risk - free rate or adjusted for multiple risk factors common to long / short U.S. equity hedge funds.

The online retailer reported earnings per share of $ 1.78 adjusted, far in excess of the $ 1.11.

Last week, the S&P 500 Index ascended to a Shiller P / E in excess of 24 (this «cyclically - adjusted P / E» or CAPE represents the ratio of the S&P 500 to 10 - year average earnings, adjusted for inflation).

Below is a plot of P / E spreads offered by each industry group - adjusted region P / E in excess of the S&P 500 P / E.

Of course those views were also wrong: the banking system can not immediately adjust to a large injection of reserves; even absent interest on excess reserves, it takes decades for new reserves to expand the money supply as lending opportunities are limited at a given point in timOf course those views were also wrong: the banking system can not immediately adjust to a large injection of reserves; even absent interest on excess reserves, it takes decades for new reserves to expand the money supply as lending opportunities are limited at a given point in timof reserves; even absent interest on excess reserves, it takes decades for new reserves to expand the money supply as lending opportunities are limited at a given point in time.

In a floor system, banks are kept flush with excess reserves, and monetary control is exercised, not be adjusting the quantity of reserves so as to achieve a particular equilibrium federal funds rate, but by manipulating the interest rate the Fed pays on banks» required and excess reserves holdings, alone or along with the Fed's overnight reverse - repo (ON - RRP) rate.

This adjusted recipe actually works without all the excess cost of the store bought chili powder!

Adjust the consistency of the gravy by adding little more water if needed or boiling off any excess.

Rates of obstetrical intervention are high in U.S. hospitals, and we found large absolute differences in the risks of these interventions between planned out - of - hospital births and in - hospital births.38 In contrast, serious adverse fetal and neonatal outcomes are infrequent in all the birth settings we assessed, and the absolute differences in risk that we observed between planned birth locations were correspondingly small; for example, planned out - of - hospital births were associated with an excess of less than 1 fetal death per 1000 deliveries in multivariate and propensity - score - adjusted analyses.

Cutting out the excess material allows the sling to be adjusted far more easily than if it is left in, and it doesn't compromise the security of the sling.

There's plenty of time to adjust your calendars: «If the excess length of day continues to be about 1.2 milliseconds, another leap second won't be needed for about three years,» Gross wrote in an e-mail.

«In particular, it is crucial to adjust parameters such as the ink viscosity, printing speed, doctor blade pressure — a doctor blade wipes off excess ink — and well depth of the printing cylinder so that the printed structures correspond to the nominal dimensions,» explains Velten.

As the researchers showed, the rate of vesicle formation, and hence the uptake of excess bile into liver cells, can indeed be adjusted using drugs, at least in the cell culture setting.

The «epi - marks» that adjusted parental genes to resist excess testosterone, for example, may alter gene activation in areas of the child's brain involved in sexual attraction and preference.

Although ketone levels can be useful as an indication of how the body has adjusted to the diet, and to ensure they are not excess, the level of ketosis associated with the best seizure control will vary between individuals.

You can use almond flour instead but you may need to adjust the liquid ingredients so that the dough is not too wet (or additionally to the 1/2 of extra almond flour, adding 1 - 2 tablespoons of ground chia seeds will take care of any excess moisture).

Several studies show that subjects given high levels of whole wheat at first excrete more calcium than they take in, but after several weeks on this diet, they reach a balance and do not excrete excess calcium.11 However, no studies of this phenomenon have been carried out over a long period; nor have researchers looked at whether human beings can adjust to the phytate - reducing effects of other important minerals, such as iron, magnesium and zinc.

Martin is a risk adjusted return metric that is the ratio between excess return, which is the compounded annualized total return above risk free T - Bill return, divided by the so - called Ulcer Index, which is a measure of extent and duration of drawdown.

For most taxpayers, the credit is also subject to a reduction if you have adjusted gross income in excess of the threshold that applies to your filing status.

Also, the Sharpe ratio (3 year) is 1.4 which is better than peers and indicates that the fund has better risk - adjusted performance and also indicates that higher returns do not come with an excess of additional risk.

While factors have exhibited excess risk - adjusted returns over long time periods as seen above, over short horizons factors exhibit significant cyclicality, including periods of underperformance.

You will pay a capital gain rate of 15 % on the $ 50,000 gain and a 3.8 % Medicare surtax on $ 25,000 of the gain (the amount in excess of $ 200,000 of adjusted gross income).

This includes if you were to become totally disabled, if you have excess medical bills that are more than 7 1/2 percent of your adjusted gross income, if you're unemployed and need to pay your health insurance premiums, if you owe taxes to the IRS, and if you want to pay higher education expenses for yourself or an immediate family member.

Someone with annual adjusted gross income of $ 40,000 would be able to deduct any medical expenses not covered by health insurance in excess of $ 3,000 in the 2018 tax year.

Otherwise, these withdrawals of earnings are subject to ordinary income tax and the 10 % federal income tax penalty (with certain exceptions including death, disability, unreimbursed medical expenses in excess of 10 % of adjusted gross income, higher - education expenses the purchase of a first home ($ 10,000 lifetime cap) substantially equal periodic payments, and qualified reservist distributions).

On the inefficiency side, the outperformance is explained by market participants mispricing the value of these companies, which provides the excess return in the long run as the value adjusts.

Under prior law, taxpayers whose unreimbursed medical expenses exceeded 10 % of their adjusted gross income (AGI) could deduct that excess.

A portfolio of fixed income securities with wide risk - adjusted spreads properly matched to the duration of the market produces a total return in excess of the market return

They focus on net fund alphas, meaning after - fee returns in excess of the risk - free rate, adjusted for exposures to three kinds of risk factors well known at the start of the sample period: (1) traditional equity market, bond market and credit factors; (2) dynamic stock size, stock value, stock momentum and currency carry factors; and, (3) a volatility factor specified as monthly returns from buying one - month, at ‐ the ‐ money S&P 500 Index calls and puts and holding to expiration.

That is, one can not consistently achieve returns in excess of average market returns on a risk - adjusted basis, given the information publicly available at the time the investment is made.»

And that's on top of the fact that indexing like this gives you very little risk - adjusted excess return, or alpha.

2 The adjusted total premium is the initial single premium plus any underwritten increases, less any partial surrenders and any applicable surrender charges in excess of policy gain and any loans and accrued loan interest, The death benefit guarantee will not apply if the sum of any outstanding loans plus accrued loan interest is greater than the policy's cash value, The death benefit guarantee will not apply if the sum of any outstanding loans plus accrued loan interest is greater than the policy's cash value.

From 1962 to 2015, the «true» average excess return — which excludes the impact of valuations on the returns of stocks and adjusts for the return impact of interest rate movements on bonds — fell from 2.8 % to 0.8 % on a rolling 15 - year basis.10 The corresponding 15 - year win rate was halved from 82 % to 43 %, odds not even as good as a coin toss!

While EMH can not be proven, the inability of market participants to produce consistent excess risk - adjusted profits has been well documented.

Otherwise, if your unreimbursed medical expenses are high, you could withdraw funds from your SEP - IRA to cover the excess of those expenses (above 10 % of your adjusted gross income).

Companies with debt / interest in excess of that risk suffering: i) a significantly adjusted price for their equity in the event of a takeover — acquirer will refuse to take on debt, or will take on debt but haircut equity to compensate, ii) an eventual rights issue / placing to pay - down debt — this will probably hurt the share price and / or dilute intrinsic value per share significantly, or iii) investors will mark down company severely at some point.

Sometimes called «Jensen's alpha,» it is a technical measure of the «excess return» on an investment compared to what the market would give you, adjusted for risk.

The authors examined the 3 - Factor (Fama / French 3 Factor Model) adjusted excess returns (alpha) of 3,156 actively managed mutual funds between 1984 to 2006.

They then compared these aggregate results to a distribution of potential 3 - factor (Fama / French Three Factor Model) adjusted excess returns (alpha) based on random outcomes.

Thus, investors can not consistently achieve returns in excess of market average returns on a risk - adjusted basis.

Adjusted for having around 20 % in cash on average, the fund has beaten the benchmark substantially since its inception, and currently manages in excess of $ 9 billion.

You will then need to check with your payroll that they're aware that the excess was deposited back on the account of the next year and adjust their reports accordingly.

The proponents of the efficient markets hypothesis breathe a sigh of relief and continue to believe that no one can make excess returns once those returns are adjusted for risk.