Sentences with phrase «fair market value of all your assets»

The term «applicable educational institution» refers to an educational institution which a) had at least 500 students during the preceding taxable year; b) the aggregate fair market value of the assets of which at the end of the preceding taxable year (other than those assets which are used directly in carrying out the institution's exempt purpose) is at least $ 500,000 per student of the institution; and c) more than 50 percent of the students are located in the United States.

The «charitable remainder» portion of the trust — that which ultimately will benefit the School Nutrition Association and its members through the School Nutrition Foundation — must be at least 10 % of the initial fair market value of the assets irrevocably transferred to the trust.

In considering diminished capital and credit opportunities, recipients will examine factors relating to the personal financial condition of any individual claiming disadvantaged status, including personal income for the past two years (including bonuses and the value of company stock given in lieu of cash), personal net worth, and the fair market value of all assets, whether encumbered or not.

fair market value of all assets owned by the deceased, minus funeral expenses, debts owed by the deceased, and assets passed to a surviving spouse

In years when the estate tax applies, the basis of assets held by the decedent is adjusted to the fair market value of the assets on the date of death, so that heirs can sell assets at that value without reporting a capital gain.

The fair market value of all your assets has to be less than your total debt for insolvency, and you're limited to the amount of insolvency.

FACT: If the transfer of assets is made after there is tax owing, your spouse will share your responsibility for paying the tax, up to the fair market value of the assets he or she received from you.

The calculation of unrealized gains and losses can sometimes require guesswork, because it depends on the fair market value of an asset that has not yet been sold.

The IRS gives donors who contribute appreciated property, like securities and real estate, two tax breaks: a charitable deduction for the full fair market value of the asset, and no capital gains tax on the transfer to American Rivers.

The value of the trust was found to be the fair market value of its assets as of the date of adjudication (after taking into account the costs of distribution and any income tax liability) and it was ordered to be divided equally between the parties.

«IMPORTANT: Annual maintenance fees are based on Fair Market Values of assets - make sure you complete a FMV before year end.

Not exact matches

Actual results, including with respect to our targets and prospects, could differ materially due to a number of factors, including the risk that we may not obtain sufficient orders to achieve our targeted revenues; price competition in key markets; the risk that we or our channel partners are not able to develop and expand customer bases and accurately anticipate demand from end customers, which can result in increased inventory and reduced orders as we experience wide fluctuations in supply and demand; the risk that our commercial Lighting Products results will continue to suffer if new issues arise regarding issues related to product quality for this business; the risk that we may experience production difficulties that preclude us from shipping sufficient quantities to meet customer orders or that result in higher production costs and lower margins; our ability to lower costs; the risk that our results will suffer if we are unable to balance fluctuations in customer demand and capacity, including bringing on additional capacity on a timely basis to meet customer demand; the risk that longer manufacturing lead times may cause customers to fulfill their orders with a competitor's products instead; the risk that the economic and political uncertainty caused by the proposed tariffs by the United States on Chinese goods, and any corresponding Chinese tariffs in response, may negatively impact demand for our products; product mix; risks associated with the ramp - up of production of our new products, and our entry into new business channels different from those in which we have historically operated; the risk that customers do not maintain their favorable perception of our brand and products, resulting in lower demand for our products; the risk that our products fail to perform or fail to meet customer requirements or expectations, resulting in significant additional costs, including costs associated with warranty returns or the potential recall of our products; ongoing uncertainty in global economic conditions, infrastructure development or customer demand that could negatively affect product demand, collectability of receivables and other related matters as consumers and businesses may defer purchases or payments, or default on payments; risks resulting from the concentration of our business among few customers, including the risk that customers may reduce or cancel orders or fail to honor purchase commitments; the risk that we are not able to enter into acceptable contractual arrangements with the significant customers of the acquired Infineon RF Power business or otherwise not fully realize anticipated benefits of the transaction; the risk that retail customers may alter promotional pricing, increase promotion of a competitor's products over our products or reduce their inventory levels, all of which could negatively affect product demand; the risk that our investments may experience periods of significant stock price volatility causing us to recognize fair value losses on our investment; the risk posed by managing an increasingly complex supply chain that has the ability to supply a sufficient quantity of raw materials, subsystems and finished products with the required specifications and quality; the risk we may be required to record a significant charge to earnings if our goodwill or amortizable assets become impaired; risks relating to confidential information theft or misuse, including through cyber-attacks or cyber intrusion; our ability to complete development and commercialization of products under development, such as our pipeline of Wolfspeed products, improved LED chips, LED components, and LED lighting products risks related to our multi-year warranty periods for LED lighting products; risks associated with acquisitions, divestitures, joint ventures or investments generally; the rapid development of new technology and competing products that may impair demand or render our products obsolete; the potential lack of customer acceptance for our products; risks associated with ongoing litigation; and other factors discussed in our filings with the Securities and Exchange Commission (SEC), including our report on Form 10 - K for the fiscal year ended June 25, 2017, and subsequent reports filed with the SEC.

According to the International Business Brokers Association, a company's value is determined by a compilation of factors such as sales, earnings, performance, market outlook, personnel, net book value, and the fair market replacement value of equivalent operating assets.

By donating such assets to a public charity (including a donor - advised fund account), they can take a full, fair market value income tax deduction for the donation while potentially eliminating capital gains tax liability on the sale of real estate.

Investments — Investments are entirely comprised of various cryptocurrencies and are reported at fair value as determined by digital asset market exchanges with realized gains and losses calculated on a trade data basis as the difference between the fair value and cost of cryptocurrencies transferred.

Fair values and useful lives assigned to intangible assets were based on the estimated value and use of these assets by a market participant.

The index tracked by CEFL specifically targets those funds trading at a discount, with the idea that a cheaper market price boosts yield relative to the yield on the fair value of assets.

In this way, you could include almost any good you own that has a fair market value or intangible asset (like the present value of my own future wages).

Except as set forth in paragraph (D)(2) of this appendix, recipients will attribute to an individual claiming disadvantaged status any assets which that individual has transferred to an immediate family member, or to a trust, a beneficiary of which is an immediate family member, for less than fair market value, within two years prior to a concern's application for participation in the DBE program, unless the individual claiming disadvantaged status can demonstrate that the transfer is to or on behalf of an immediate family member for that individual's education, medical expenses, or some other form of essential support.

In each of these cases, sophisticated investors and operators are coming to the realization that the public market is not affording retail stocks fair value and are «putting their money where their mouth is,» signifying that, for all the doom and gloom surrounding retail, there is still capital available to purchase quality assets.

Insolvency is when your total debts are more than the fair market value of your total assets.

But to find a seller ahead of time with these assets, you need to go to a secondary market where you will most likely have a hard time finding a buyer that would pay you fair value,» he said.

DCV is the current value of the asset, based on an appraisal or an estimate of its fair market value, discounted by a certain percentage.

In the case of a private company, assets are transferred at current fair market value for shares of equal value in the private company; the heirs become shareholders and their wealth rises as the shares rise, while the founder's shares no longer rise in value.

You are insolvent when your total debts are more than the fair market value of your total assets.

However, if the actual cost is less than the fair market value of such asset as on 31st of January, 2018, the fair market value will be deemed to be the cost of acquisition.

For example: If you bought a share for Rs 1,000 and have held it for more than 12 months (to qualify for LTCG) and say the fair market value (FMV) of the asset on 31.01.2018 is Rs 1,200 and you sell it for Rs 1,300 on 1 - June - 2018 then the LTCG is calculate as follows

(I) the fair market value of such asset as on 31-01-2018 and (II) the full value of consideration received or accruing as a result of the transfer of the capital asset.

The first was the suppression of fair and accurate financial disclosure - specifically FASB suspension of mark - to - market rules - which has allowed financial companies to present balance sheets that are detached from any need to reflect the actual liquidating value of their assets.

However, a gift of assets to a non-spousal trust that names other persons as beneficiaries usually results in a disposition of those assets at fair market value for income tax purposes.

Insolvency is the amount by which all of your liabilities are more than the fair market value (FMV) of all your assets.

ASC 820 «Fair Value Measurements and Disclosures» defines fair value as the price that would be received upon the sale of an asset or paid upon the transfer of a liability (i.e., the «exit price») in an orderly transaction between market participants at the measurement date and establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&raFair Value Measurements and Disclosures» defines fair value as the price that would be received upon the sale of an asset or paid upon the transfer of a liability (i.e., the «exit price») in an orderly transaction between market participants at the measurement date and establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&rValue Measurements and Disclosures» defines fair value as the price that would be received upon the sale of an asset or paid upon the transfer of a liability (i.e., the «exit price») in an orderly transaction between market participants at the measurement date and establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&rafair value as the price that would be received upon the sale of an asset or paid upon the transfer of a liability (i.e., the «exit price») in an orderly transaction between market participants at the measurement date and establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&rvalue as the price that would be received upon the sale of an asset or paid upon the transfer of a liability (i.e., the «exit price») in an orderly transaction between market participants at the measurement date and establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&rafair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.&rvalue that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available.»

Your transaction is considered a transfer to a registered account and the assets will be deemed to have been disposed of (sold) at their fair market value.

Many Canadians who owned taxable capital assets like cottages at that time filed an election to claim a deemed capital gain based on the then fair market value of their cottage, which would generally become your new adjusted cost base for capital gains tax purposes.

One exception to the fair market value rule is when a transfer is made of an asset from one spouse to another.

Sales or gifts of assets to family members generally take place at fair market value, so using an artificially low value is not a viable way to reduce or eliminate a capital gain.

(GBP 25.30 p P / E Val + GBP 22.25 p P / S Val + GBP 30.10 p Asset Val) / 3 = GBP 25.9 p Fair Value per share, for an Upside Potential of 130 % (from current GBP 11.25 p market price)

If you inherited the shares, the cost basis is usually their fair market value (the «net asset value») on the date of death of the decedent.

Assets included in the computation of net worth shall be valued at not more than fair market value.

The fair value of these securities has been estimated by management based on assumptions that market participants would use in pricing the asset in a current transaction, which could change significantly based on market conditions.

Open - end mutual funds: Investments in open - end mutual funds including money market funds are valued at their closing net asset value each business day and are categorized in level 1 of the fair value hierarchy.

If the property contributed as a conservation easement is not a capital asset and gives rise to ordinary income, the taxpayer can take a deduction equal to the fair market value (FMV) of the property less any gain that would not have been long - term capital gain if the property had been sold at the time of the conservation easement contribution.

For appreciated assets (those with date - of - death fair market value in excess of the decedent's basis), a limited basis step - up rule can be used at the discretion of the estate's executor.

Under the special rules, the starting point for basis is the lower of: (1) the asset's fair market value on the date of death or (2) the decedent's basis.

While closed - end funds often trade at a premium or discount because they have a fixed number of shares outstanding, market makers work with authorized participants (APs) to strive to keep the price of ETF shares close to fair value (i.e., in line with the ETF's underlying net asset value (NAV)-RRB-.

First, a donor giving virtual currency held short term (ie: less than one year) as a capital asset will be able to deduct the lesser of cost basis or fair market value up to 50 % of adjusted gross income.

[13] However, if the donor held the Bitcoin or other currency for more than a year as a capital asset, the deduction would be the fair market value of the gift up to 30 % of adjusted gross income.

In addition, Congress added another exception to the automatic stay provisions in 1994, requiring debtors with a secured loan on a single real estate asset to file a reasonable payment plan or make reasonable interest payments based on the fair market rate on the value of the creditor's real estate during the bankruptcy proceedings.

The full fair - market value of most assets that you donate to charity can be deducted if you have owned the asset for more than a year.

To figure your net worth, you must subtract the amount of your liabilities from the fair market value (not what you paid) of your assets.