Sentences with phrase «for subsequent tax years»

Not exact matches

Timmer: Yeah, so last August which was a key inflection point for the market — because at that point, nobody was expecting tax cuts anymore and the 10 - year Treasury had fallen to 2 %, and the bond market which of course is always pricing in the potential future, was pricing in only one more rate hike over the subsequent two years.

Obviously, most businesses would find it preferable for tax purposes to make a negative adjustment in the current year and spread a positive adjustment over subsequent years.

Although buyers are protected from taxes for years prior to their year of purchase, buyers may insure a tax increase for the current and subsequent tax years if the assessors discover omitted property.

In addition, all subsequent earnings are tax - free as long as you invest for at least five years, and all contributions can be withdrawn without penalty, regardless of the holding period.

Actual results may vary materially from those expressed or implied by forward - looking statements based on a number of factors, including, without limitation: (1) risks related to the consummation of the Merger, including the risks that (a) the Merger may not be consummated within the anticipated time period, or at all, (b) the parties may fail to obtain shareholder approval of the Merger Agreement, (c) the parties may fail to secure the termination or expiration of any waiting period applicable under the HSR Act, (d) other conditions to the consummation of the Merger under the Merger Agreement may not be satisfied, (e) all or part of Arby's financing may not become available, and (f) the significant limitations on remedies contained in the Merger Agreement may limit or entirely prevent BWW from specifically enforcing Arby's obligations under the Merger Agreement or recovering damages for any breach by Arby's; (2) the effects that any termination of the Merger Agreement may have on BWW or its business, including the risks that (a) BWW's stock price may decline significantly if the Merger is not completed, (b) the Merger Agreement may be terminated in circumstances requiring BWW to pay Arby's a termination fee of $ 74 million, or (c) the circumstances of the termination, including the possible imposition of a 12 - month tail period during which the termination fee could be payable upon certain subsequent transactions, may have a chilling effect on alternatives to the Merger; (3) the effects that the announcement or pendency of the Merger may have on BWW and its business, including the risks that as a result (a) BWW's business, operating results or stock price may suffer, (b) BWW's current plans and operations may be disrupted, (c) BWW's ability to retain or recruit key employees may be adversely affected, (d) BWW's business relationships (including, customers, franchisees and suppliers) may be adversely affected, or (e) BWW's management's or employees» attention may be diverted from other important matters; (4) the effect of limitations that the Merger Agreement places on BWW's ability to operate its business, return capital to shareholders or engage in alternative transactions; (5) the nature, cost and outcome of pending and future litigation and other legal proceedings, including any such proceedings related to the Merger and instituted against BWW and others; (6) the risk that the Merger and related transactions may involve unexpected costs, liabilities or delays; (7) other economic, business, competitive, legal, regulatory, and / or tax factors; and (8) other factors described under the heading «Risk Factors» in Part I, Item 1A of BWW's Annual Report on Form 10 - K for the fiscal year ended December 25, 2016, as updated or supplemented by subsequent reports that BWW has filed or files with the SEC.

In the six months ended March 31, 2018, as a result of the U.S. Tax Cuts and Jobs Act, Post recorded a $ 265.3 million one - time income tax net benefit which included (i) a $ 272.4 million benefit related to an estimate of the remeasurement of Post's existing deferred tax assets and liabilities considering both the expected fiscal year 2018 blended U.S. federal income corporate tax rate of approximately 24.5 % and a 21 % rate for subsequent fiscal years and (ii) a $ 7.1 million expense related to an estimate of the transition tax on unrepatriated foreign earninTax Cuts and Jobs Act, Post recorded a $ 265.3 million one - time income tax net benefit which included (i) a $ 272.4 million benefit related to an estimate of the remeasurement of Post's existing deferred tax assets and liabilities considering both the expected fiscal year 2018 blended U.S. federal income corporate tax rate of approximately 24.5 % and a 21 % rate for subsequent fiscal years and (ii) a $ 7.1 million expense related to an estimate of the transition tax on unrepatriated foreign earnintax net benefit which included (i) a $ 272.4 million benefit related to an estimate of the remeasurement of Post's existing deferred tax assets and liabilities considering both the expected fiscal year 2018 blended U.S. federal income corporate tax rate of approximately 24.5 % and a 21 % rate for subsequent fiscal years and (ii) a $ 7.1 million expense related to an estimate of the transition tax on unrepatriated foreign earnintax assets and liabilities considering both the expected fiscal year 2018 blended U.S. federal income corporate tax rate of approximately 24.5 % and a 21 % rate for subsequent fiscal years and (ii) a $ 7.1 million expense related to an estimate of the transition tax on unrepatriated foreign earnintax rate of approximately 24.5 % and a 21 % rate for subsequent fiscal years and (ii) a $ 7.1 million expense related to an estimate of the transition tax on unrepatriated foreign earnintax on unrepatriated foreign earnings.

Examples of these risks, uncertainties and other factors include, but are not limited to the impact of: adverse general economic and related factors, such as fluctuating or increasing levels of unemployment, underemployment and the volatility of fuel prices, declines in the securities and real estate markets, and perceptions of these conditions that decrease the level of disposable income of consumers or consumer confidence; adverse events impacting the security of travel, such as terrorist acts, armed conflict and threats thereof, acts of piracy, and other international events; the risks and increased costs associated with operating internationally; our expansion into and investments in new markets; breaches in data security or other disturbances to our information technology and other networks; the spread of epidemics and viral outbreaks; adverse incidents involving cruise ships; changes in fuel prices and / or other cruise operating costs; any impairment of our tradenames or goodwill; our hedging strategies; our inability to obtain adequate insurance coverage; our substantial indebtedness, including the ability to raise additional capital to fund our operations, and to generate the necessary amount of cash to service our existing debt; restrictions in the agreements governing our indebtedness that limit our flexibility in operating our business; the significant portion of our assets pledged as collateral under our existing debt agreements and the ability of our creditors to accelerate the repayment of our indebtedness; volatility and disruptions in the global credit and financial markets, which may adversely affect our ability to borrow and could increase our counterparty credit risks, including those under our credit facilities, derivatives, contingent obligations, insurance contracts and new ship progress payment guarantees; fluctuations in foreign currency exchange rates; overcapacity in key markets or globally; our inability to recruit or retain qualified personnel or the loss of key personnel; future changes relating to how external distribution channels sell and market our cruises; our reliance on third parties to provide hotel management services to certain ships and certain other services; delays in our shipbuilding program and ship repairs, maintenance and refurbishments; future increases in the price of, or major changes or reduction in, commercial airline services; seasonal variations in passenger fare rates and occupancy levels at different times of the year; our ability to keep pace with developments in technology; amendments to our collective bargaining agreements for crew members and other employee relation issues; the continued availability of attractive port destinations; pending or threatened litigation, investigations and enforcement actions; changes involving the tax and environmental regulatory regimes in which we operate; and other factors set forth under «Risk Factors» in our most recently filed Annual Report on Form 10 - K and subsequent filings by the Company with the Securities and Exchange Commission.

For 2011 and subsequent years, the budget proposes a new non-refundable tax credit based on eligible expenses paid for the cost of registration or membership of your or your spouse's or common - law partner's child in a prescribed program of artistic, cultural, recreational or developmental activity (eligible prograFor 2011 and subsequent years, the budget proposes a new non-refundable tax credit based on eligible expenses paid for the cost of registration or membership of your or your spouse's or common - law partner's child in a prescribed program of artistic, cultural, recreational or developmental activity (eligible prografor the cost of registration or membership of your or your spouse's or common - law partner's child in a prescribed program of artistic, cultural, recreational or developmental activity (eligible program).

And Derek Draper and Damian McBride have been creating it in large quantities, and they're by no means the first or the most obvious examples, given the loans - for - peerages scandal, various bits of chicanery around the Iraq war and subsequent investigations (e.g. David Kelly), ministerial expense fraud (or at least it would be fraud if you or I tried the same thing on our tax returns), pretty much anything to do with Peter Mandelson and the various leaks, briefings and spin cycles that have characterised the Labour party for the last fifteen years.

Several billion dollars in tax payer $ $ have been spent subsequent to the 2.7 billion dollars and 13 years that were required for the Human Genome Project.

Speaking of changing tax obligations, do note that if you buy an S6 after April 2017 new rules mean it'll cost # 1,200 for the first year of tax and # 450 for each subsequent year.

Budget 2016 restores the tax credit for share purchases of provincially registered Labour - Sponsored Venture Capital Corporations to 15 % for 2016 and subsequent tax years.

While your eligibility for this deduction phases out at a certain income threshold, deducting your student loan interest paid if you are able will, ironically, lower your AGI and help you qualify for lowered monthly payments in the subsequent tax year.

Budget 2016 will restore the Labour - Sponsored Venture Capital Corporations (LSVCC) tax credit to 15 % for share purchases of provincially registered LSVCCs for 2016 and subsequent tax years.

(Add an additional $ 1,000 for tax year 2015 and each subsequent year).

Notably, the White House administration has delayed implementation of the income verification rules, leaving income verification for now on the «honor system» (with random checks of a statistically significant sample to verify compliance), but raising concern from many that there may be a higher incidence of fraudulent income reporting to qualify for the subsidy in the coming year (though ultimately, inappropriately reported amounts could still be recaptured by the Federal government when the subsequent tax return is filed later, as discussed below, limiting the potential scope of any fraud).

Had Jack filed Form 8606 for the year the rollover occurred, and for any subsequent year in which he made distributions from his IRA, he would not have paid taxes on the $ 25,000 that represented his after - tax balance.

In addition, any state tax deductions for contributions may be subject to recapture in subsequent years.

«Economic Action Plan 2015 proposes to increase the TFSA annual contribution limit to $ 10,000 effective for 2015 and subsequent tax years,» according to budget documents.

For subsequent years, should you choose to keep the card, you will pay the standard $ 99 plus taxes for your Companion FaFor subsequent years, should you choose to keep the card, you will pay the standard $ 99 plus taxes for your Companion Fafor your Companion Fare.

(1.1) The Minister of Finance may make regulations to limit the changes in taxes for school purposes from the taxes for school purposes in 2000 or in any subsequent year or to give relief from taxes for school purposes in territory without municipal organization.

The Tax - Free Savings Account (TFSA) annual contribution limit will increase from $ 5,500 to $ 10,000, effective for 2015 and subsequent years.

With effect from April 1, 2012, Service Tax Rate has been changed to 3.09 % on first year premium and 1.545 % on subsequent year premium for traditional endowment & annuityA contract sold by a life insurance company that provides fixed or variable payments to a recipient, either immediately or at a future date.

For other policies, the service tax on the gross premium for the first year has been hiked from 1.5 % to 3 %, while subsequent premiums will be taxed at 1.5For other policies, the service tax on the gross premium for the first year has been hiked from 1.5 % to 3 %, while subsequent premiums will be taxed at 1.5for the first year has been hiked from 1.5 % to 3 %, while subsequent premiums will be taxed at 1.5 %.

Of course, when you renew in policy in April 2020, you will get the tax benefit for the premium payment in FY2020 and the subsequent years.

For the subsequent years, the annual premium will be Rs. 34,988 (including service tax of 1.75 %).

As MarketWatch's Tax Guy Bill Bischoff wrote final month: «Starting subsequent year, a new law boundary your reduction for state and internal income and skill taxes to a sum sum of $ 10,000 ($ 5,000 if we use married filing apart status).

For tax - deferred like - kind exchange purposes, an agent includes any employee, attorney, accountant or investment banker or real estate agent or broker that has had an agency relationship with the investor within the two - year period prior to and the two - year period subsequent to the investor's tax - deferred like - kind exchange transaction.