Sentences with phrase «fair market value of the shares»

dear srikanth, well written article, but how to calculate fair market value of share and mutual fund fund on 31st jan2018.does the broker will issue new contract note, similarly AMC will also issue new statement regards

Upon exercise of a stock appreciation right, the holder of the award will be entitled to receive an amount determined by multiplying (i) the difference between the fair market value of a Share on the date of exercise over the exercise price by (ii) the number of exercised Shares.

Upon exercise, the participant will recognize ordinary income in an amount equal to the fair market value of any Shares received.

Upon exercise of a stock appreciation right, the participant will receive payment from the Company in an amount determined by multiplying (a) the difference between (i) the fair market value of a share on the date of exercise and (ii) the exercise price times (b) the number of shares with respect to which the stock appreciation right is exercised.

If the shares are not held for the legally - required period, the participant will recognize ordinary income equal to the lesser of (i) the difference between the fair market value of the shares on the date of exercise and the exercise price, or (ii) the difference between the sales price and the exercise price.

Directors who elect to receive stock instead of cash but who do not defer their compensation are credited each quarter with a dollar amount equal to fees earned that quarter based on the fair market value of shares at the end of the quarter and receive shares after the end of each calendar year.

When an employee stock option is exercised, the stock option benefit (the difference between the exercise price and the fair market value of the share at the date of exercise) is included in income.

The amount you can elect as the deemed proceeds of disposition can be anywhere between the cost and fair market value of the shares.

To the extent the stock option is exercised and the exercise price is less than the fair market value of the share at the time of exercise, the employee realizes an employment benefit.

A valuation clause enables the shareholder's to agree on a fair market value of the shares or have a mutually agreed on expert conduct a business valuation.

As a result of tax considerations, which need not concern us here, the dissenters argued the fair market value of their shares should be «grossed up» to compensate for the tax they would have to pay on the amounts they received.

The Queen, the Tax Court of Canada recently awarded costs above the Tariff to a taxpayer who was partly successful in an appeal turning on the determination of the fair market value of shares, and ordered...

Pursuant to the income tax rules, Canada Revenue Agency will take the position that you gifted the shares at a value equal to the fair market value of the shares as of the date of gifting.

This well - intentioned gesture may result in a double - whammy of taxes under the provisions of the Income Tax Act: the rules dictate that if you sell shares to a related party you are treated as having received monies equal to the fair market value of the shares, while the children will be treated as having a cost base for the future determination of any capital gains, based on the price actually paid by them to you.