Sentences with phrase «gain distributions generally»

Some ProShares may make capital gain distributions generally on an annual basis.

Not exact matches

Fund distributions of short - term capital gains are generally taxable as ordinary income.

For federal income tax purposes, fund distributions of long - term capital gains are generally taxable at reduced long - term capital gain rates.

Fund distributions of short - term capital gains are generally taxable as ordinary income.

For federal income tax purposes, fund distributions of long - term capital gains are generally taxable at reduced long - term capital gain rates.

The fund generally had only moderate dividend income distributions, although in 2007 it also had a capital gain distribution of close to 14 % of its NAV.

Each capital distribution reduces the tax cost of the units, which generally results in a capital gain when the units are sold.

Since the Fund invests in derivative instruments, any distributions to unitholders will generally be in the form of income and not capital gains.

Distributions of capital gains are generally taxable.

That's because of the long - term capital gains, which you earn on investments you've held longer than one year, are generally lower than what you'd have to pay on ordinary income from your retirement account distributions.

If you expect to withdraw earnings when they're taxable, you're generally better off with a taxable account — especially if you're investing for long - term capital gains, or if the 10 % early distribution penalty will apply.

Moreover, ETFs generally do not pay out dividends and capital gains - instead, distributions are rolled into the trading price, allowing investors to avoid a taxable event.

Distributions of long - term capital gains and from certain qualifying dividends are generally not taxed at a rate greater than 20 %.

Keep in mind, however, that distributions from capital gains generally are taxable.

Generally these type of investments do not make sense for an IRA as one most often is looking for long term capital gains treatment from liquidation distributions greater than the purchase price.

Such a distribution, however, will generally reduce the adjusted cost base of your units of the Portfolio and may, therefore, result in you realizing a taxable capital gain on a future disposition of the units.

Ordinary income and capital gain distributions are determined in accordance with federal income tax regulations, which may differ from accounting principles generally accepted in the United States of America.

Distributions to foreign shareholders of such short - term capital gains and long - term capital gains, and any gains from the sale or other disposition of shares of the fund, generally are not subject to U.S. taxation, unless the recipient is an individual who either (1) meets the Code's definition of «resident alien» or (2) is physically present in the U.S. for 183 days or more per year.

Dividends and capital gains distributions received from the fund will generally be taxable as ordinary income or capital gains, unless you are investing through an IRA, 401 (k) or other tax - advantaged account.

Distributions: Income Dividends (GCEQX): Frequency: Semi-Annually June 2017: $ 0.0799 / share December 2017: $ 0.0962 / share Capital Gains (GCEQX): Frequency: Annually (generally in December) December 2017: $ 0.0426 / share (short term); $ 0.1471 / share (long term)

A return of capital distribution generally will not be taxable but will reduce the shareholder's cost basis and result in a higher capital gain or lower capital loss when those shares on which the distribution was received are sold.

Foreign shareholders (i.e., nonresident alien individuals and foreign corporations, partnerships, trusts and estates) are generally subject to U.S. withholding tax at the rate of 30 % (or a lower tax treaty rate) on distributions derived from net investment income and short - term capital gains; provided, however, that U.S. source interest related dividends and short - term capital gain dividends generally are not subject to U.S. withholding taxes if the fund elects to make reports with respect to such dividends.

In other words, nonannuity distributions during life are first treated as a return of the policyowner's investment in the contract (generally premiums paid less dividends received), and then as taxable interest or gain.

Also NSAM has the ability to earn incentive fees each quarter based on NRF's cash available for distribution (or CAD) which may create an incentive for NSAM to invest in assets with higher yield potential, which are generally riskier or more speculative, or sell an asset prematurely for a gain and pay down borrowings, in an effort to increase its short - term net income and thereby increase the incentive fees to which it is entitled.