Larry, for example, works not only with readily available software that helps you determine child support consistent with Colorado law, but also with much more powerful computer tools to help you consider, with your accountant or tax advisor,
the impact of taxes on your after - divorce situations.
You also have to consider
the impact of taxes on your savings as well as be prepared for the negative impact of economic turndown on your job.
There is plenty to learn from this book, and McKnight does a solid job of communicating the devastating
impact of taxes on the retirement accounts of the unprepared.
Income from the Fund is generally exempt from federal taxes, making it attractive to investors concerned by
the impact of taxes on their returns.
«Tax Cost Ratio» is a Morningstar measure of
the impact of taxes on capital gains and income distributions on performance.
Justin Bender and Dan Bortolotti of PWL Capital explain how to estimate
the impact of taxes on ETF performance.
In other words, the money you contribute does not count toward your taxable income and lowers the net
impact of taxes on your take - home pay.
The new methodology is fully explained in our latest white paper, After - Tax Returns: How to estimate
the impact of taxes on ETF performance.
One historical record of
the impact of taxes on returns in Australia is the annual Russell Investments / Australian Securities Exchange (ASX) Long - term Investing Report, which measures pre - and post-tax returns for various asset classes over 20 - year periods.
Are you considering
the impact of taxes on your retirement?
This calculation is very helpful for understanding
the impact of taxes on bond income, making it easier to choose between different bond investments.
«Tax Cost» is a Morningstar measure of
the impact of taxes on capital gains and income distributions on performance.
Potential business owners should consult with a tax professional and prepare to adjust their organizational strategies constantly, but considering
the impact of taxes on a fledgling business enterprise, it can prove well worth the effort (and the paperwork) to make the C corporation setup work for you.
The US - based automobile factories that benefit from taxes on imported cars will suffer from
the impact of taxes on imported steel.
This professionally managed strategy is tailored to your personal financial situation, enabling you to request exclusion of particular stocks or industries, while seeking to reduce
the impact of taxes on your investment returns.
A study conducted by Mexican econometricians and researchers of the Autonomous Technological Institute of Mexico (ITAM) on
the impact of the tax on drinks with added sugars found that the measure failed in reducing calorie consumption and tackling overweight and obesity.
Speaking from Food Matters Live 2016, Tim Harford shares his views on the sugar tax on soft drinks together with
the impact of the tax on public health.
The impact of the tax on the growing number of middle - income retirees who will be paying it is much larger.
As a result,
the impact of a tax on foreign buyers, one of the proposals currently being considered, would be minimal.
The impact of the tax on property interest in major Canadian cities was swift:
1st, the motivation for and as a result the actual reduction in, consumption is lessened so you don't get the positive
impact of the tax on lowered fuel use that you desired.
Changes in the federal «death» tax rules between now and January 1, 2011 will likely lessen
the impact of this tax on some people, but some states are offsetting those federal decreases with increases in their state - level estate taxes.
Not exact matches
«Overall, some folks will really benefit from AMT repeal, but we can't look at
taxes in a vacuum,» said LaBrecque, also head
of the Michigan Association
of CPAs» special task force
on tax changes, which ran simulations
on more than 900
tax returns to see the
impact of the proposed Trump
tax changes.
Important factors that could cause actual results to differ materially from those reflected in such forward - looking statements and that should be considered in evaluating our outlook include, but are not limited to, the following: 1) our ability to continue to grow our business and execute our growth strategy, including the timing, execution, and profitability
of new and maturing programs; 2) our ability to perform our obligations under our new and maturing commercial, business aircraft, and military development programs, and the related recurring production; 3) our ability to accurately estimate and manage performance, cost, and revenue under our contracts, including our ability to achieve certain cost reductions with respect to the B787 program; 4) margin pressures and the potential for additional forward losses
on new and maturing programs; 5) our ability to accommodate, and the cost
of accommodating, announced increases in the build rates
of certain aircraft; 6) the effect
on aircraft demand and build rates
of changing customer preferences for business aircraft, including the effect
of global economic conditions
on the business aircraft market and expanding conflicts or political unrest in the Middle East or Asia; 7) customer cancellations or deferrals as a result
of global economic uncertainty or otherwise; 8) the effect
of economic conditions in the industries and markets in which we operate in the U.S. and globally and any changes therein, including fluctuations in foreign currency exchange rates; 9) the success and timely execution
of key milestones such as the receipt
of necessary regulatory approvals, including our ability to obtain in a timely fashion any required regulatory or other third party approvals for the consummation
of our announced acquisition
of Asco, and customer adherence to their announced schedules; 10) our ability to successfully negotiate, or re-negotiate, future pricing under our supply agreements with Boeing and our other customers; 11) our ability to enter into profitable supply arrangements with additional customers; 12) the ability
of all parties to satisfy their performance requirements under existing supply contracts with our two major customers, Boeing and Airbus, and other customers, and the risk
of nonpayment by such customers; 13) any adverse
impact on Boeing's and Airbus» production
of aircraft resulting from cancellations, deferrals, or reduced orders by their customers or from labor disputes, domestic or international hostilities, or acts
of terrorism; 14) any adverse
impact on the demand for air travel or our operations from the outbreak
of diseases or epidemic or pandemic outbreaks; 15) our ability to avoid or recover from cyber-based or other security attacks, information technology failures, or other disruptions; 16) returns
on pension plan assets and the
impact of future discount rate changes
on pension obligations; 17) our ability to borrow additional funds or refinance debt, including our ability to obtain the debt to finance the purchase price for our announced acquisition
of Asco
on favorable terms or at all; 18) competition from commercial aerospace original equipment manufacturers and other aerostructures suppliers; 19) the effect
of governmental laws, such as U.S. export control laws and U.S. and foreign anti-bribery laws such as the Foreign Corrupt Practices Act and the United Kingdom Bribery Act, and environmental laws and agency regulations, both in the U.S. and abroad; 20) the effect
of changes in
tax law, such as the effect of The Tax Cuts and Jobs Act (the «TCJA») that was enacted on December 22, 2017, and changes to the interpretations of or guidance related thereto, and the Company's ability to accurately calculate and estimate the effect of such changes; 21) any reduction in our credit ratings; 22) our dependence on our suppliers, as well as the cost and availability of raw materials and purchased components; 23) our ability to recruit and retain a critical mass of highly - skilled employees and our relationships with the unions representing many of our employees; 24) spending by the U.S. and other governments on defense; 25) the possibility that our cash flows and our credit facility may not be adequate for our additional capital needs or for payment of interest on, and principal of, our indebtedness; 26) our exposure under our revolving credit facility to higher interest payments should interest rates increase substantially; 27) the effectiveness of any interest rate hedging programs; 28) the effectiveness of our internal control over financial reporting; 29) the outcome or impact of ongoing or future litigation, claims, and regulatory actions; 30) exposure to potential product liability and warranty claims; 31) our ability to effectively assess, manage and integrate acquisitions that we pursue, including our ability to successfully integrate the Asco business and generate synergies and other cost savings; 32) our ability to consummate our announced acquisition of Asco in a timely matter while avoiding any unexpected costs, charges, expenses, adverse changes to business relationships and other business disruptions for ourselves and Asco as a result of the acquisition; 33) our ability to continue selling certain receivables through our supplier financing program; 34) the risks of doing business internationally, including fluctuations in foreign current exchange rates, impositions of tariffs or embargoes, compliance with foreign laws, and domestic and foreign government policies; and 35) our ability to complete the proposed accelerated stock repurchase plan, among other thin
tax law, such as the effect
of The
Tax Cuts and Jobs Act (the «TCJA») that was enacted on December 22, 2017, and changes to the interpretations of or guidance related thereto, and the Company's ability to accurately calculate and estimate the effect of such changes; 21) any reduction in our credit ratings; 22) our dependence on our suppliers, as well as the cost and availability of raw materials and purchased components; 23) our ability to recruit and retain a critical mass of highly - skilled employees and our relationships with the unions representing many of our employees; 24) spending by the U.S. and other governments on defense; 25) the possibility that our cash flows and our credit facility may not be adequate for our additional capital needs or for payment of interest on, and principal of, our indebtedness; 26) our exposure under our revolving credit facility to higher interest payments should interest rates increase substantially; 27) the effectiveness of any interest rate hedging programs; 28) the effectiveness of our internal control over financial reporting; 29) the outcome or impact of ongoing or future litigation, claims, and regulatory actions; 30) exposure to potential product liability and warranty claims; 31) our ability to effectively assess, manage and integrate acquisitions that we pursue, including our ability to successfully integrate the Asco business and generate synergies and other cost savings; 32) our ability to consummate our announced acquisition of Asco in a timely matter while avoiding any unexpected costs, charges, expenses, adverse changes to business relationships and other business disruptions for ourselves and Asco as a result of the acquisition; 33) our ability to continue selling certain receivables through our supplier financing program; 34) the risks of doing business internationally, including fluctuations in foreign current exchange rates, impositions of tariffs or embargoes, compliance with foreign laws, and domestic and foreign government policies; and 35) our ability to complete the proposed accelerated stock repurchase plan, among other thin
Tax Cuts and Jobs Act (the «TCJA») that was enacted
on December 22, 2017, and changes to the interpretations
of or guidance related thereto, and the Company's ability to accurately calculate and estimate the effect
of such changes; 21) any reduction in our credit ratings; 22) our dependence
on our suppliers, as well as the cost and availability
of raw materials and purchased components; 23) our ability to recruit and retain a critical mass
of highly - skilled employees and our relationships with the unions representing many
of our employees; 24) spending by the U.S. and other governments
on defense; 25) the possibility that our cash flows and our credit facility may not be adequate for our additional capital needs or for payment
of interest
on, and principal
of, our indebtedness; 26) our exposure under our revolving credit facility to higher interest payments should interest rates increase substantially; 27) the effectiveness
of any interest rate hedging programs; 28) the effectiveness
of our internal control over financial reporting; 29) the outcome or
impact of ongoing or future litigation, claims, and regulatory actions; 30) exposure to potential product liability and warranty claims; 31) our ability to effectively assess, manage and integrate acquisitions that we pursue, including our ability to successfully integrate the Asco business and generate synergies and other cost savings; 32) our ability to consummate our announced acquisition
of Asco in a timely matter while avoiding any unexpected costs, charges, expenses, adverse changes to business relationships and other business disruptions for ourselves and Asco as a result
of the acquisition; 33) our ability to continue selling certain receivables through our supplier financing program; 34) the risks
of doing business internationally, including fluctuations in foreign current exchange rates, impositions
of tariffs or embargoes, compliance with foreign laws, and domestic and foreign government policies; and 35) our ability to complete the proposed accelerated stock repurchase plan, among other things.
The school used the Penn Wharton budget model to analyze the revenue
impact of the House's most recent version
of the
Tax Cuts and Jobs Act, which was approved by the House Ways and Means Committee
on Thursday and is set for a vote by the full House this week.
The
tax cut plan approved last year will have a disproportionate
impact on Verizon because almost all
of the company's revenue comes from inside the United States.
«The
impact of tax reform
on our earnings reflects the magnitude
of our historic investment in the U.S. and strengthens our commitment to further grow our business here,» Chairman and CEO Darren Woods said in a statement.
In the opinion
of the Company's management, adjusted book value per share is useful in an analysis
of a property casualty company's book value per share as it removes the effect
of changing prices
on invested assets (i.e., net unrealized investment gains (losses), net
of tax), which do not have an equivalent
impact on unpaid claims and claim adjustment expense reserves.
In this second chart we see the
impact of government transfers
on the progressivity
of the Canadian
tax system.
This year's budget may contain the further elimination
of a variety
of tax credits that are costly, narrowly - targeted, and don't have a meaningful
impact on the taxpayers for whom they were designed.
Debt - to - capital ratio excluding net unrealized gain
on investments, net
of tax, included in shareholders» equity, is the ratio
of debt to total capitalization excluding the after -
tax impact of net unrealized investment gains and losses included in shareholders» equity.
Kenny Dichter, Wheels Up CEO talks about providing private aviation to travelers, the
impact of the
tax cut
on his business, and the launch
of the «Red Plane.»
Also
of concern are current wine labelling and distribution rules for Australian wine imported into the US, and the
impact of Australia's Wine Equalisation
Tax on small to medium wine producers.
On a non-GAAP basis (excluding stock - based compensation expenses, amortization
of intangible assets, reorganization costs, goodwill and technology impairment charges, the
impact of the US
tax reform and a loss from discontinued operations), net loss for the fourth quarter was $ (798,000), or $ (0.26) per diluted share, compared with a net loss
of $ (432,000), or $ (0.15) per diluted share, for the fourth quarter
of 2016.
«There is no evidence that a cut in corporate
taxes is associated with any significant
impact on employment,» conclude longtime U.S.
tax policy researchers Karel Mertens
of Cornell University and Morten O. Ravn
of University College London.
On a non-GAAP basis (excluding stock - based compensation expenses, amortization
of intangible assets, reorganization costs, goodwill and technology impairment charges, the
impact of the US
tax reform and a loss from discontinued operations), the Company recorded a net loss
of $ (1.6) million, or $ (0.54) per diluted share in 2017, compared with a net loss
of $ (375,000), or $ (0.13) per diluted share in 2016.
The finance minister was tight - lipped Friday about the upcoming budget but said the discussion with economists touched
on the uncertainty around NAFTA renegotiations and the
impact of changes to U.S.
tax rates
on the Canadian economy.
Beyond that instance, it's difficult to assess the
impact of any
tax changes
on Trump's personal
taxes: He has not followed his predecessors» precedent by releasing any
tax returns.
MACARTHUR: We've done some modeling
of the new
tax laws and their
impact on deals in the U.S, and we found that it's absolutely going to be a positive.
In a new paper published by the National Bureau
of Economic Research, the economists Gregori Galofré - Vilà, Christopher M. Meissner, Martin McKee, and David Stuckler show the dramatic
impact poor
tax policy had
on Weimar Germany from 1930 to 1932.
The Panel excluded any discussion
of the environmental
impacts of oil sands development, although they did allow the consideration
of increased oil prices generated by the pipeline
on the
taxes and royalties associated with forecast future oil sands production.
These federal changes do not
impact regular life insurance held in a corporation, only the two types
of life insurance arrangements that enable high net worth individuals to avoid paying personal
tax on the withdrawals
of retained earnings from a private corporation.
U.S.
tax reform discrete
impacts On December 22, 2017, the United States enacted
tax reform legislation that included a broad range
of business
tax provisions, including but not limited to a reduction in the U.S. federal
tax rate from 35 % to 21 % as well as provisions that limit or eliminate various deductions or credits.
Such risks, uncertainties and other factors include, without limitation: (1) the effect
of economic conditions in the industries and markets in which United Technologies and Rockwell Collins operate in the U.S. and globally and any changes therein, including financial market conditions, fluctuations in commodity prices, interest rates and foreign currency exchange rates, levels
of end market demand in construction and in both the commercial and defense segments
of the aerospace industry, levels
of air travel, financial condition
of commercial airlines, the
impact of weather conditions and natural disasters and the financial condition
of our customers and suppliers; (2) challenges in the development, production, delivery, support, performance and realization
of the anticipated benefits
of advanced technologies and new products and services; (3) the scope, nature,
impact or timing
of acquisition and divestiture or restructuring activity, including the pending acquisition
of Rockwell Collins, including among other things integration
of acquired businesses into United Technologies» existing businesses and realization
of synergies and opportunities for growth and innovation; (4) future timing and levels
of indebtedness, including indebtedness expected to be incurred by United Technologies in connection with the pending Rockwell Collins acquisition, and capital spending and research and development spending, including in connection with the pending Rockwell Collins acquisition; (5) future availability
of credit and factors that may affect such availability, including credit market conditions and our capital structure; (6) the timing and scope
of future repurchases
of United Technologies» common stock, which may be suspended at any time due to various factors, including market conditions and the level
of other investing activities and uses
of cash, including in connection with the proposed acquisition
of Rockwell; (7) delays and disruption in delivery
of materials and services from suppliers; (8) company and customer - directed cost reduction efforts and restructuring costs and savings and other consequences thereof; (9) new business and investment opportunities; (10) our ability to realize the intended benefits
of organizational changes; (11) the anticipated benefits
of diversification and balance
of operations across product lines, regions and industries; (12) the outcome
of legal proceedings, investigations and other contingencies; (13) pension plan assumptions and future contributions; (14) the
impact of the negotiation
of collective bargaining agreements and labor disputes; (15) the effect
of changes in political conditions in the U.S. and other countries in which United Technologies and Rockwell Collins operate, including the effect
of changes in U.S. trade policies or the U.K.'s pending withdrawal from the EU,
on general market conditions, global trade policies and currency exchange rates in the near term and beyond; (16) the effect
of changes in
tax (including U.S. tax reform enacted on December 22, 2017, which is commonly referred to as the Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personn
tax (including U.S.
tax reform enacted on December 22, 2017, which is commonly referred to as the Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personn
tax reform enacted
on December 22, 2017, which is commonly referred to as the
Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personn
Tax Cuts and Jobs Act
of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability
of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition
of conditions that could adversely affect the combined company or the expected benefits
of the merger) and to satisfy the other conditions to the closing
of the pending acquisition
on a timely basis or at all; (18) the occurrence
of events that may give rise to a right
of one or both
of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee
of $ 695 million to United Technologies or $ 50 million
of expense reimbursement; (19) negative effects
of the announcement or the completion
of the merger
on the market price
of United Technologies» and / or Rockwell Collins» common stock and / or
on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation
of their businesses while the merger agreement is in effect; (21) risks relating to the value
of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability
of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personnel.
We are comfortable now with our 3 - percent sustained economic growth, says Treasury Secretary Steven Mnuchin, talking about the
impact of tax reform
on the U.S. economy.
However, the
impact of U.S. corporate
tax cuts
on energy M&A is uncertain, according to PwC.
Policymakers will give an initial reading
on the
impact of the Republican
tax plan when they meet next week.
Tech's
impact on the health - care industry, the
impact of tax reform and how drugs will be priced in the future were key topics.
A new study from the National Bureau
of Economic Research has found that
tax policy has a dramatic
impact on businesses and, if raised too high, could drive consumers to the black market.
Prior to that, Matt worked in policy development, assessing the
impact of various
tax and economic initiatives
on competitiveness and investment attraction.