Sentences with phrase «holding period requirements in»

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Additionally, investors will receive restricted stock that will be subject to holding period requirements of at least a year, but in most cases much longer.

Of these shares, all shares sold in this offering will be freely tradable without restriction or further registration under the Securities Act, except for any shares purchased by our «affiliates,» as that term is defined in Rule 144 under the Securities Act, whose sales would be subject to the Rule 144 resale restrictions described below, other than the holding period requirement.

Educators interested in applying for the Arizona K12 Center's funding assistance must meet the requirements set forth by the National Board for Professional Teaching Standards (i.e., hold a bachelor's degree, completed three full years of teaching / counseling experience, possess a valid state teaching / counseling license for that period of time, etc.).

Once converted to a Roth IRA, all earnings can accumulate on a tax - free basis (if holding period requirements are met), giving you more flexibility to manage your cash flow in retirement.

If holding period requirements are met, all earnings that accumulate in a Roth IRA can be withdrawn on a tax - free basis.

In addition to capital gains distributions, fund distributions may include nonqualified ordinary dividends (taxed at ordinary income tax rates), qualified dividends (taxed at rates applicable to long - term capital gains if holding period and other requirements are met), exempt - interest dividends (not subject to regular federal income tax) and nondividend, or return of capital, distributions, which are not subject to current tax.

Encana has determined that dividends on its stock in 2014 constituted, and expects that dividends in 2015 will constitute, «qualified dividend income» for non-corporate U.S. holders, including individual U.S. holders, taxable at the lower applicable capital gains rate, provided that certain holding period requirements are met.

Although the holding period requirement is the same whether you received a dividend for shares you hold directly or in a mutual fund during the tax year, how you determine the holding period may vary, as outlined below.

If you neither bought nor sold securities in the tax year, the potential qualified dividends reported on your Form 1099 - DIV should meet the holding period requirement and qualify for the lower tax rate, unless you hedged the securities.

sets forth conditions for selling securities that are the result of an SEC - registered merger or consolidation; non-affiliates are not subject to resale restrictions; affiliates of the selling company who do not become affiliates of the acquiring company are subject to volume restrictions and public information requirements for the first year, but do not have to file Form 144; during the second year, the only requirement is for the company to be current in all SEC reporting; affiliates of the acquiring company must abide by all 144 requirements except the minimum holding period

Real estate should be held for the long - term capital gain period of one year before disposition in order to satisfy section 1031's requirement of being held for investment or business purposes.

For individuals interested in using this promotion, be sure to read the terms and conditions as there are requirements for minimum balance amounts to held for minimum periods of time.

Rule 144a is an SEC rule issued in 1990 that modified a two - year holding period requirement on privately placed securities by allowing qualified institutional buyers to buy and trade unregistered securities among themselves.

In some cities, return - to - field and TNR programs are hindered by abandonment laws or stray hold requirements — requirements that assume animals are lost pets with the unintentional side effect of requiring shelters to hold unowned cats for a period of time, waiting for a nonexistent owner.

Although holding the property for a period of time will aid in your case that the purchase was for investment intent, there is no requirement for hold time.

Notwithstanding the foregoing, associations and multiple listing services may sell electronic lock box programmers or keypads to MLS participants and others eligible to hold lock box keys pursuant to these requirements provided that such devices may be deactivated, if necessary, within a reasonable period not to exceed thirty (30) days and that the participant has authorized the sale in writing.