Sentences with phrase «in estate tax reductions»

Not exact matches

You not only avoid capital gains tax from the sale of the asset; you also receive a reduction in income taxes now, as well as in estate taxes when you die.

This discussion also does not consider any specific facts or circumstances that may be relevant to holders subject to special rules under the U.S. federal income tax laws, including, without limitation, certain former citizens or long - term residents of the United States, partnerships or other pass - through entities, real estate investment trusts, regulated investment companies, «controlled foreign corporations,» «passive foreign investment companies,» corporations that accumulate earnings to avoid U.S. federal income tax, banks, financial institutions, investment funds, insurance companies, brokers, dealers or traders in securities, commodities or currencies, tax - exempt organizations, tax - qualified retirement plans, persons subject to the alternative minimum tax, persons that own, or have owned, actually or constructively, more than 5 % of our common stock and persons holding our common stock as part of a hedging or conversion transaction or straddle, or a constructive sale, or other risk reduction strategy.

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.

Some tax experts point to the proposed elimination of the Estate Tax on large inheritances and reductions in rates paid by businesses as policies tailor - made for the wealttax experts point to the proposed elimination of the Estate Tax on large inheritances and reductions in rates paid by businesses as policies tailor - made for the wealtTax on large inheritances and reductions in rates paid by businesses as policies tailor - made for the wealthy.

Along with the deficit increasing extension of tax relief for billionaires and the reduction in the estate tax for billionaires — too many Republicans are showing their true colors.

Deutsch says the heirs to someone with a $ 10 million estate could see a 50 percent reduction in the estate taxes they would pay, if New York raises the threshold for taxation to the $ 5.25 million now in federal law.

The state's Business Council says the estate tax changes would help small businesses and farms, and reductions in corporate taxes would benefit industries that have made a significant commitment to New York.

Many of the demonstrators oppose the governor's tax cutting plan, which also includes reductions in corporate taxes and the estate tax.

A Capital examination of records maintained by the New York City Tax Commission shows there are 1,294 active petitions for reassessment of property tax assessments by properties that retain Goldberg & Iryami, a firm that specializes in obtaining real estate tax reductioTax Commission shows there are 1,294 active petitions for reassessment of property tax assessments by properties that retain Goldberg & Iryami, a firm that specializes in obtaining real estate tax reductiotax assessments by properties that retain Goldberg & Iryami, a firm that specializes in obtaining real estate tax reductiotax reductions.

The Reverend Brooke Newell, with the New York State Council of Churches, says Cuomo's plan focuses too heavily on tax cuts that benefit the wealthy, including reductions in the estate tax, and not enough on the working poor and the needy.

«Details of the specific charges against Silver were unclear on Wednesday night, but one of the people with knowledge of the matter said they stemmed from payments Mr. Silver received from a small law firm that specializes in seeking reductions of New York City real estate taxes,» the Times reported.

Reductions in New York's estate tax which applies to only the three percent largest estates by increasing the threshold, below which there is no tax, from $ 1 million to $ 5.25 million, and reducing the tax rate for estates above $ 5.25 million from 16 % to 10 %.

«When half the children in our major upstate cities are living in poverty, how can the Governor possibly justify giving more than half of his projected $ 2 billion surplus to the state's millionaire and billionaires through dramatic reductions in the estate tax and tax breaks for big Wall Street banks,» said Ron Deutsch, Executive Director for Fiscal Fairness.

Goldberg & Iryami specializes in seeking reductions of city real estate taxes, an area which Silver is not known to have expertise.

The firm in question, Goldberg & Iryami, P.C., «seeks real estate tax reductions for commercial and residential properties in New York City,» according to the New York Times.

The law firm specializes in seeking real estate tax reductions for commercial and residential properties in the city.

The federal inquiry focused on payments that Mr. Silver received from a small law firm that specializes in seeking reductions of New York City real estate taxes.

The other part of the inquiry by Mr. Bharara's office and the F.B.I. focused in part on payments that Mr. Silver received from a real estate law firm, which is not identified in the complaint but which a person briefed on the matter said was Goldberg & Iryami, which specializes in seeking reductions of New York City real estate taxes.

Federal authorities are investigating «substantial» payments made to Assembly Speaker Sheldon Silver by a small law firm that seeks real estate tax reductions for commercial and residential properties in New York City, according to people with knowledge of the matter.

The sizable number of properties on the Lower East Side for which Goldberg has sought real estate tax reductions include Silver's own co-op, the Hillman Housing Corp., a large development of brick apartment buildings on Grand Street, tax records show, as well as the commercial building across the street that is listed in state records as the address for Silver's campaign committee, Friends of Silver.

The Times reported the charges stemmed from payments that Mr. Silver received from a small law firm that specializes in seeking reductions of New York City real estate taxes.

He is not known to have any expertise in the complex and highly specialized area of the law in which Goldberg & Iryami practices, known as tax certiorari, which involves challenging real estate tax assessments and seeking reductions from municipalities.

In one scheme described in court papers, he asked a pair of real estate developers to hire a small law firm, Goldberg & Iryami, which seeks reductions in New York City property taxes on behalf of its clientIn one scheme described in court papers, he asked a pair of real estate developers to hire a small law firm, Goldberg & Iryami, which seeks reductions in New York City property taxes on behalf of its clientin court papers, he asked a pair of real estate developers to hire a small law firm, Goldberg & Iryami, which seeks reductions in New York City property taxes on behalf of its clientin New York City property taxes on behalf of its clients.

Under current rules, which remain in effect until 2011, starting CPP at the earliest age of 60 entails a 30 - per - cent reduction in monthly payments but «you would have to live well past 75 in order to receive more from the plan than by waiting until the normal retirement age of 65,» writes tax and estate lawyer Christine Van Cauwenberghe in her book, Wealth Planning Strategies for Canadians 2010.

Some of these risks include: a deterioration in national, regional, and local economies; tenant defaults; local real estate conditions, such as an oversupply of, or a reduction in demand for, rental space; property mismanagement; changes in operating costs and expenses, including increasing insurance costs, energy prices, real estate taxes, and costs of compliance with laws, regulations, and government policies.

He is founder of Reyes Financial Architecture, a Registered Investment Advisory firm specializing in portfolio risk managed strategies; retirement income distribution planning; tax reduction strategies, estate planning and Social Security planning.

Judy Keppelman practiced in the areas of estate planning and probate, including advising on the reduction of transfer taxes and on postmortem tax planning.

Successfully represented a major national hotel company in negotiating a reduction of real estate taxes over a multi-year period for a hotel property located in a major Massachusetts city.

Charitable giving allows for a reduction in estate taxes.

Ms. Senft's background in the family environment includes domestic mediation, separation and divorce, marital property and tax liability, domestic violence, high conflict, gay and lesbian partnerships, bankruptcy, religious annulment, parental rights, grandparents» rights, adoption, cognitive - psychological - social child development, parenting plans, religious faith and doctrine on marriage, adultery, adult grief and traumatic incident reduction, loss of child, abortion, guardianship, addiction, alcoholism, estates and trusts, real estate and personal property asset division, estate planning, end of life issues, elder care decision - making, and closely held family business, shareholder disputes and every variety of partnership conflict.

WASHINGTON, D.C. — Controversial tax cut legislation, which contains important real estate provisions such as a reduction in the personal capital gains tax rate and gradual elimination of estate taxes, is headed for a presidential veto, NAR analysts say.

«This last - minute provision will significantly benefit the ultra-wealthy real estate investor, including the president and lawmakers on both sides of the aisle, resulting in a timely tax - reduction gift for the holidays,» said Harvey Bezozi, a certified public accountant and the founder of YourFinancialWizard.com.

A New York appellate court has considered whether a real estate broker's agreement to represent clients in real estate tax reduction hearings was an unenforceable contract because the agreement involved the broker's controlling of the clients» litigation.

Real estate interests continue to remind Congress that any capital gains tax reduction should come with a commensurate reduction in the depreciation recapture rate.

«Details of the specific charges to be brought against Mr. Silver were unclear on Wednesday night, but one of the people with knowledge of the matter said they stemmed from payments that Mr. Silver received from a small law firm that specializes in seeking reductions of New York City real estate taxes.»

In addition to providing consumers with appropriate disclosures, the purposes of RESPA include, but are not limited to, effecting certain changes in the settlement process for residential real estate that will result in (1) the elimination of kickbacks or referral fees that Congress found to increase unnecessarily the costs of certain settlement services; and (2) a reduction in the amounts home buyers are required to place in escrow accounts established to insure the payment of real estate taxes and insurancIn addition to providing consumers with appropriate disclosures, the purposes of RESPA include, but are not limited to, effecting certain changes in the settlement process for residential real estate that will result in (1) the elimination of kickbacks or referral fees that Congress found to increase unnecessarily the costs of certain settlement services; and (2) a reduction in the amounts home buyers are required to place in escrow accounts established to insure the payment of real estate taxes and insurancin the settlement process for residential real estate that will result in (1) the elimination of kickbacks or referral fees that Congress found to increase unnecessarily the costs of certain settlement services; and (2) a reduction in the amounts home buyers are required to place in escrow accounts established to insure the payment of real estate taxes and insurancin (1) the elimination of kickbacks or referral fees that Congress found to increase unnecessarily the costs of certain settlement services; and (2) a reduction in the amounts home buyers are required to place in escrow accounts established to insure the payment of real estate taxes and insurancin the amounts home buyers are required to place in escrow accounts established to insure the payment of real estate taxes and insurancin escrow accounts established to insure the payment of real estate taxes and insurance.