Sentences with phrase «in at fair market value»

After 5 days or 500 miles, whichever comes first, the vehicle may be subject to an appraisal, and can be traded in at fair market value.

Not exact matches

That increases the shares outstanding and dilutes the stake of existing shareholders, since shares issued by the company through the exercise of options are not sold in exchange for cash at fair market value but are exercised at a discount.

First Round based its performance evaluations on the difference in a company's valuation between the VC firm's initial investment and current fair market value for the company or value at the time of an exit.

However, the patent market has cooled since those deals were made and industry experts say that fair value of patents in large portfolios is $ 100,000 to $ 200,000, pricing Nokia's portfolio at up to 0.50 euros per share.

If you sell a quality product, accurately described in your marketing, at a price that's fair in relationship to its value, your return rate will be low — probably less than 5 percent.

When shares of Capital Stock are to be issued upon the exercise, grant or vesting of an Incentive Award, Google shall have the authority to withhold a number of such shares having a Fair Market Value at the date of the applicable taxable event determined by the Committee to be sufficient to satisfy the minimum federal, state and local withholding tax requirements, if any, attributable to such exercise, grant or vesting but not greater than the minimum withholding obligations, as determined by Google in its sole discretion.

A participant who is granted an ISO does not recognize taxable income at the time the ISO is granted or upon its exercise, but the excess of the aggregate fair market value of the shares acquired on the exercise date (ISO shares) over the aggregate exercise price paid by the participant is included in the participant's income for alternative minimum tax purposes.

A stock appreciation right entitles a participant to receive a payment, in cash, common stock, or a combination of both, in an amount equal to the difference between the fair market value of the stock at the time of exercise and the exercise price of the award, which may not be lower than the fair market value of the Company's common stock on the day of grant.

Except in the event of the optionee's death, if the shares are disposed of prior to the expiration of the statutory holding periods (a «Disqualifying Disposition»), generally, the amount by which the fair market value of the shares at the time of exercise exceeds the total exercise price will be ordinary income.

You may treat as ordinary loss any excess of the adjusted basis of the stock over its fair market value at the end of the year, but only to the extent of the net amount previously included in income as a result of the election in prior years.

On this deemed sale at a fair market value, tax is levied in the form of capital gains...

The term «applicable educational institution» refers to an educational institution which a) had at least 500 students during the preceding taxable year; b) the aggregate fair market value of the assets of which at the end of the preceding taxable year (other than those assets which are used directly in carrying out the institution's exempt purpose) is at least $ 500,000 per student of the institution; and c) more than 50 percent of the students are located in the United States.

Pursuant to such an election, you would include in each year as ordinary income the excess, if any, of the fair market value of such stock over its adjusted basis at the end of the taxable year.

Andrew Smithers, one of the few other analysts who foresaw the credit implosion and remains a credible voice now, concurred last week in an interview with my friend Kate Welling (a former Barrons» editor now at Weeden & Company): «The good news so far is that the stock market got down to pretty much fair value or even, possibly, a tickle below it, at its March bottom.

Because there is no public market for our common stock, our board of directors determined the common stock fair value at the stock option grant date by considering several objective and subjective factors, including the price paid by investors for our preferred stock, our actual and forecasted operating and financial performance, market conditions and performance of comparable publicly traded companies, developments and milestones in our company, the rights and preferences of our common and preferred stock, the likelihood of achieving a liquidity event, and transactions involving our preferred stock.

If the optionee disposes of the shares prior to the expiration of the above holding periods, then the optionee will recognize ordinary income in an amount generally measured as the difference between the exercise price and the lower of the fair market value of the shares at the exercise date or the sale price of the shares.

Provided, however, that an incentive stock option held by a participant who owns more than 10 % of the total combined voting power of all classes of our stock, or of certain of our parent or subsidiary corporations, may not have a term in excess of five years and must have an exercise price of at least 110 % of the fair market value of our common stock on the grant date.

Stock appreciation rights provide for a payment, or payments, in cash or shares of our Class A common stock, to the holder based upon the difference between the fair market value of our Class A common stock on the date of exercise and the stated exercise price at grant up to a maximum amount of cash or number of shares.

Given the absence of a public trading market of our common stock, and in accordance with the American Institute of Certified Public Accountants Accounting and Valuation Guide, Valuation of Privately - Held Company Equity Securities Issued as Compensation, our board of directors exercised reasonable judgment and considered numerous and subjective factors to determine the best estimate of fair value of our common stock, including independent third - party valuations of our common stock; the prices at which we sold shares of our convertible preferred stock to outside investors in arms - length transactions; the rights, preferences, and privileges of our convertible preferred stock relative to those of our common stock; our operating results, financial position, and capital resources; current business conditions and projections; the lack of marketability of our common stock; the hiring of key personnel and the experience of our management; the introduction of new products; our stage of development and material risks related to our business; the fact that the option grants involve illiquid securities in a private company; the likelihood of achieving a liquidity event, such as an initial public offering or a sale of our company given the prevailing market conditions and the nature and history of our business; industry trends and competitive environment; trends in consumer spending, including consumer confidence; and overall economic indicators, including gross domestic product, employment, inflation and interest rates, and the general economic outlook.

All stock options and stock appreciation rights will have an exercise price equal to at least the fair market value of our common stock on the date the stock option or stock appreciation right is granted, except in certain situations in which we are assuming or replacing options granted by another company that we are acquiring.

Note that donated publicly traded partnerships — in particular master limited partnerships («MLPs»)-- are an important exception to the typical fair market value deduction for long - term gain securities, as the charitable deduction must be reduced by the amount of ordinary income that would have been realized if the property had been sold at fair market value on the date contributed.

While most softwood lumber producers get their logs from Crown lands, many companies in Atlantic Canada buy most of their logs from private woodlot owners at fair market value or grow them on their own land.

However, a participant may not purchase more than shares in each offering period and may not subscribe for more than $ 25,000 in fair market value of shares of our common stock (determined at the time the option is granted) during any calendar year.

Nonstatutory Stock Options, or NSOs, will provide for the right to purchase shares of our common stock at a specified price, which may not be less than fair market value on the date of grant, and usually will become exercisable (at the discretion of the administrator) in one or more installments after the grant date, subject to the participant's continued employment or service with us and / or subject to the satisfaction of corporate performance targets and individual performance targets established by the administrator.

Way back in 2014, the IRS explained that virtual currency ought to be treated as property, and advised taxpayers that the receipt of virtual currency in exchange for goods or services should be computed in gross income at «fair market value.»

etc.), value them, determine an appropriate margin of safety (discount to fair value, which should be increased in range - bound markets), and you'll thereby arrive at a price at which you'd want to buy them.

However, a rule change by the Reserve Bank of India in January 2014 prevents foreign investors from selling stakes in Indian firms at a pre-determined price or above fair market value — and DoCoMo's exit price is above fair value for Tata Teleservices.

Although the company would only formally value the common stock at that price once it completes a so - called 409a valuation — which sometimes happens shortly after an acquisition like this, in part for tax purposes — this offer is almost certain to affect the so - called fair market value of the company in its next 409a review.

At current levels of rates and risk premiums, a mere 1 % increase in the discount rate (from 4.7 % to 5.7 %) would shave nearly 4 P / E points off the stock market's fair value on a trailing earnings basis.

The City Council recently required Joe Keim Builders to pay impact fees for Sunset Prairie subdivision at Peck and Kaneville Roads based on a $ 117,000 - per - acre fair market land value, up from the $ 79,000 value established in 1992.

Meetic's participation is subject to put - and - call rights that can be triggered beginning in the fourth year, whereby Match could purchase Meetic's stake at fair market value at that time.

All donations to GITC are 100 % tax deductible, and in - kind gifts of guitars and supplies are credited at their fair market value at the time of contribution.

(c) In the event the aircraft is lost or damaged beyond repair, the Government shall pay the Contractor a sum equal to the fair market value of the aircraft at the time of such loss or damage, which value may be specifically agreed to in clause 1252.228 - 71, «Fair Market Value of Aircraft,» less the salvage value of the aircrafIn the event the aircraft is lost or damaged beyond repair, the Government shall pay the Contractor a sum equal to the fair market value of the aircraft at the time of such loss or damage, which value may be specifically agreed to in clause 1252.228 - 71, «Fair Market Value of Aircraft,» less the salvage value of the aircrfair market value of the aircraft at the time of such loss or damage, which value may be specifically agreed to in clause 1252.228 - 71, «Fair Market Value of Aircraft,» less the salvage value of the airmarket value of the aircraft at the time of such loss or damage, which value may be specifically agreed to in clause 1252.228 - 71, «Fair Market Value of Aircraft,» less the salvage value of the aircvalue of the aircraft at the time of such loss or damage, which value may be specifically agreed to in clause 1252.228 - 71, «Fair Market Value of Aircraft,» less the salvage value of the aircvalue may be specifically agreed to in clause 1252.228 - 71, «Fair Market Value of Aircraft,» less the salvage value of the aircrafin clause 1252.228 - 71, «Fair Market Value of Aircraft,» less the salvage value of the aircrFair Market Value of Aircraft,» less the salvage value of the airMarket Value of Aircraft,» less the salvage value of the aircValue of Aircraft,» less the salvage value of the aircvalue of the aircraft.

This includes checking what the fair market value of the Lexus you are interested in is at such sites as Kelley Blue Book, Edmunds.com, and Cars.com.

During price negotiation, Charlie Godby stated the reason the vehicle's price was set at $ 10,995 was because that was around the fair market value given in the Kelly Blue book for a vehicle of that make, model and year in GOOD CONDITION.

Future growth in the shares would be taxable to the grandchildren, with the grandchild's adjusted cost base for tax purposes being the fair market value at the time of transfer.

In the case of a private company, assets are transferred at current fair market value for shares of equal value in the private company; the heirs become shareholders and their wealth rises as the shares rise, while the founder's shares no longer rise in valuIn the case of a private company, assets are transferred at current fair market value for shares of equal value in the private company; the heirs become shareholders and their wealth rises as the shares rise, while the founder's shares no longer rise in valuin the private company; the heirs become shareholders and their wealth rises as the shares rise, while the founder's shares no longer rise in valuin value.

In the extreme case, being given restricted stock at no price, one would need to pay taxes on the full fair market value if filing the 83b immediately.

But in the other extreme case, when you pay the full fair market price for the shares up front, does this mean that with an 83b election there is no tax liability at all (since there is zero difference between the amount paid and the fair market value at time of grant)?

After purchasing restricted stock in a company, so that the amount paid for the stock is exactly equal to its fair market value at the time of purchase, can you file an 83b election at that time?

In some cases, investors will try to get out of funding commitments, and even try to sell their interests to a third party, usually at a significant concession to the hard - to - define fair market value.

List anything you held at the end of the tax year with a fair market value that exceeds the cost in Part III of the form.

If you're planning to give to a charity anyway, you could contribute stock that has gone up significantly in value, which enables you to deduct the fair market value of the stock at the time of the contribution while avoiding capital gains taxes.

Difficult quarters go with the territory of being an equity investor, and it is not surprising that global equity markets have faced more turbulence in the last several months as market prices for most equities trade at or above their fair underlying values.

At the top of the bull market, stocks were priced at three times fair value and all investors came to believe that they had accumulated far more wealth than they had in fact accumulateAt the top of the bull market, stocks were priced at three times fair value and all investors came to believe that they had accumulated far more wealth than they had in fact accumulateat three times fair value and all investors came to believe that they had accumulated far more wealth than they had in fact accumulated.

For example, you could (1) keep the house or automobile and the debt (as long as you are current and continue keeping them current)(2) «redeem» the automobile (pay it off at it's current «fair market value») or (3) return the home or vehicle, and any balance due is included in your bankruptcy and the balance of the debt is wiped out.

This, in essence, brings the basis up to the fair market value at death, thereby eliminating a capital gain if the property is sold immediately after death.

Margin of safety and the quest for bargains It was mentioned in part I that upon thorough analysis one should be able to assess a business» intrinsic value, or fair value, the price a security should be trading at as so forth the market was governed exclusively by intelligent buyers and sellers.

DIV STRK is consecutive years of dividend increases; DIV YLD is yield using the most recently announced dividend; 5 YR YLD is average dividend yield over the past 5 years; REC DG is most recent year - over-year dividend growth; 5 YR DG is average annual dividend growth over the past 5 years; PRICE was at market close Friday, March 2; FAIR VAL is Morningstar's «Fair Value Estimate»; FWD P / E is price / earnings ratio based on projected 2018 earnings; 5 YR P / E is average P / E ratio over the past 5 years; MOAT is Morningstar's rating of competitive economic advantage; SFT is Value Line's «Safety» score; CRD is Standard & Poor's credit rating; MKT CAP is market cap in billions of dollFAIR VAL is Morningstar's «Fair Value Estimate»; FWD P / E is price / earnings ratio based on projected 2018 earnings; 5 YR P / E is average P / E ratio over the past 5 years; MOAT is Morningstar's rating of competitive economic advantage; SFT is Value Line's «Safety» score; CRD is Standard & Poor's credit rating; MKT CAP is market cap in billions of dollFair Value Estimate»; FWD P / E is price / earnings ratio based on projected 2018 earnings; 5 YR P / E is average P / E ratio over the past 5 years; MOAT is Morningstar's rating of competitive economic advantage; SFT is Value Line's «Safety» score; CRD is Standard & Poor's credit rating; MKT CAP is market cap in billions of dollars.

Please be advised, as of March 1, 2015, KHC will start bidding properties in at a specified percentage of fair market value instead of total debt on all FHA - insured properties.