Sentences with phrase «in unrealized appreciation»

This increase in unrealized appreciation is rarely, if ever, reflected in annual income accounts, whether for St. Joe, Tejon Ranch or other companies whose common stocks are in the Fund's portfolio and which own developable properties.

Net Change in Unrealized Appreciation (Depreciation) on Investments and Foreign Currency Related Transactions

Net Change in Unrealized Appreciation on Investments and Foreign Currency Related Transactions

Net change in unrealized appreciation / depreciation on investments is included in the related amounts in the Statement of Operations.

For the period ended May 31, 2011, the effect of warrants with equity risk exposure held of $ (125,221,529), $ 304,186, and $ (205,075) for the Fairholme Fund, the Income Fund, and the Allocation Fund, respectively, is included with Net Change in Unrealized Appreciation / Depreciation on Investments and Foreign Currency Related Transactions on the Statements of Operations.

Not exact matches

And, if you do have company stock in your plan, you can either roll - it - over as well or use a strategy known as Net Unrealized Appreciation (NUA).

Complete the net unrealized appreciation (NUA) worksheet found on page 3 if you have a NUA value in box 6 of your Form 1099 - R and you want to use the 20 percent option for it.

I also don't see how not paying taxes on unrealized capital gains differs from home appreciation or increases in value of a 401K or Roth IRA.

Includes capital gains and unrealized appreciation and depreciation in value of the fund's assets in addition to net investment income.

You could potentially pay less in taxes by using a net unrealized appreciation (NUA) strategy.

The most inefficient tax way to create wealth is to have reportable operating earnings, a Going Concern emphasis; while the most efficient tax way to create wealth is to have unrealized (and, therefore mostly unreported) appreciation of asset values, a Resource Conversion emphasis.There is a high level of comfort for a buy - and - hold OPMI investor such as Third Avenue, when investing in the equities of companies which enjoy strong financial positions.

In contrast, the typical private equity fund will charge a management fee of, say, 2 %, and also allocate 20 % of profits from operations, realized gains and unrealized appreciation to the general partner after the limited partners receive a priority return of, say, 6 % to 10 %.

Wealth creation, or increases in NAV — whether those increases come from flows, realized appreciation, unrealized appreciation or combinations thereof.

Quality of financial position plus quantity of resources, incidentally, translates into long - term earning power, whether that earning power evidences itself as unrealized and, therefore, unaccountable for appreciation of undeveloped land (St. Joe Paper); growing cash flows (Forest City Enterprises); enhanced attractiveness as a takeover candidate (Constellation Bancorp or DCA); or rapid increases over long periods in earnings per share as reported for GAAP purposes (SunAmerica).

Earning power will not necessarily be evidenced by earnings as reported for accounting purposes, but might also be measured by increases in unrealized, and therefore unreported, appreciation (e.g., St. Joe Paper), by increased cash flows (e.g., Forest City Enterprises), or by a company becoming an attractive sales, merger or acquisition candidate (e.g., Constellation Bancorp).

These other things encompass all the activities which create realized appreciation, unrealized appreciation (which is, of course, generally untaxed and not generally reflected in book value), as well as financing, and refinancing, opportunities.

Long - term wealth creation for private businesses, or in an M&A context, can come in a number of forms, including improved operating earnings, prospects for Initial Public Offerings, enhanced M&A prospects, abilities to refinance and / or create unrealized appreciation.

Given a choice, most businessmen would prefer to create wealth in the most tax - advantaged manner which means striving for realized appreciation, unrealized appreciation, and financing opportunities, rather than having operating, and therefore taxable, earnings.

If I transfer assets out of the Plan and into an IRA I understand that: (i) those assets will no longer be subject to the protections of ERISA, (ii) I alone will be making investment decisions about those assets and will not be able to rely on the plan sponsor or any other person with ERISA fiduciary responsibilities, (iii) depending on the investments and services selected for the IRA, I may pay more in transaction costs than when the assets are in the Plan, and (iv) if I am between the age of 55 and 59.5, I would lose the ability to potentially take penalty - free withdrawals from the plan, (v) if I continue working past age 70.5 and transferred my plan assets to my new employer's plan, I would not be subject to required minimum distribution, and (iv) if I hold appreciated company stock, I understand any potential tax benefits that may have been available to me (e.g. net unrealized appreciation).

These parcels have enjoyed — to varied degrees — substantial unrealized appreciation from up - zoning, surrounding population growth, property improvements, construction and lease - out, and, in some instances, more than a decade of market inflation.

Generally, the Portfolio expects that the total amount of any returns of capital made by the Portfolio in any year should not exceed the amount of the net unrealized appreciation in the Portfolio's assets for the year.

And while there's no guarantee of appreciation, a 2001 study by the NATIONAL ASSOCIATION OF REALTORS ® found that a typical homeowner has approximately $ 50,000 of unrealized gain in a home.