Sentences with phrase «less than fair market value»

They assume you will sell for a discount because you do not have to pay the real estate commissions, and, as a result, they'll probably offer you less than Fair Market Value.

Local private capital lenders, such as Montegra, are familiar with the Colorado commercial real estate market and will know when to give a borrower credit for purchasing a property for less than its fair market value.

But if the charity sells the car, you're only able to write off they amount that they were able to get for it, even if it was less than the fair market value.

Tax Collection: The Risk of Less Than Fair Market Value Property Transfers reviews one of CRA's most powerful collection tools in the federal Income Tax Act and the federal Excise Tax Act.

To the extent the stock option is exercised and the exercise price is less than the fair market value of the share at the time of exercise, the employee realizes an employment benefit.

The Queen, the CRA assessed a large group of taxpayers from across Canada on the basis that investments in Registered Retirement Savings Plans (RRSP) were not in qualified investments and that the amount of the investment was less than the fair market value, triggering a taxable income inclusion under the RRSP provisions of the Income Tax Act.

If the transfer takes place at a price above cost, (but less than fair market value) the capital gains exemption can be utilized up to a maximum lifetime amount of $ 750,000 per transferor.

Lender will do their best to get the highest price possible for the house although the house may sell for less than fair market value due to its condition or other factors in the housing market.

2) Did you sell or transfer the property for less than its fair market value?

However, if the actual cost is less than the fair market value of such asset as on 31st of January, 2018, the fair market value will be deemed to be the cost of acquisition.

Except as set forth in paragraph (D)(2) of this appendix, recipients will attribute to an individual claiming disadvantaged status any assets which that individual has transferred to an immediate family member, or to a trust, a beneficiary of which is an immediate family member, for less than fair market value, within two years prior to a concern's application for participation in the DBE program, unless the individual claiming disadvantaged status can demonstrate that the transfer is to or on behalf of an immediate family member for that individual's education, medical expenses, or some other form of essential support.

Mantello said the 2009 Public Authorities Reform Act prohibits the Canal Corp. from selling public land for less than fair market value for any development other than a park or public access.

«I am unable to find the board's sale of Colton for $ 6.6 million was for less than fair market value or was otherwise improper and, consequently, am unable to overturn it,» King stated in a memo sent to the district that explained his response to each side's various arguments.

FSMC documents acknowledge that the lease is for «less than fair market value,» but that «there is no reasonable alternative to the proposed below market transfer that would achieve the same purpose.»

The complaint from state Attorney General Andrew Cuomo's office alleges that Cappuccilli exploited his position by hosting weddings for two daughters at the fairgrounds for substantially less than the fair market value.

If the firm gave the data or sold it at less than fair market value, the transaction would amount to a campaign contribution — a twofer violation of the law, which bars corporations and foreign nationals from contributing.

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.

The exercise price per share of each stock appreciation right may not be less than the fair market value of a Share on the date of grant, except in certain situations in which we are assuming or replacing stock appreciation rights granted by another company that we are acquiring.

Not exact matches

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.

Notwithstanding the foregoing, Stock Appreciation Rights may be granted with a per Share exercise price of less than one hundred percent (100 %) of the Fair Market Value per Share on the date of grant pursuant to a transaction described in, and in a manner consistent with, Section 424 (a) of the Code.

Subject to the provisions of our 2015 Plan, the administrator will determine the other terms of stock appreciation rights, including when such rights become exercisable and whether to pay any amount of appreciation in cash, shares of our Class A common stock, or a combination thereof, except that the per share exercise price for the shares to be issued pursuant to the exercise of a stock appreciation right must be no less than 100 % of the fair market value per share on the date of grant.

The committee may deem that a holder of options or stock appreciation rights has exercised such options or rights on the expiration date using a net share settlement method of exercise if, on that expiration date, the options or rights are vested and the exercise price is less than the then fair market value of the Shares.

The exercise price may not be less than 100 % of fair market value of the common stock on the date of grant.

The plan administrator determines the purchase price or strike price for a stock appreciation right, which generally can not be less than 100 % of the fair market value of our Class A common stock on the date of grant.

nonstatutory stock options may not be less than 85 % of the fair market value of our common stock on the date of grant.

Subject to the provisions of our 2016 Plan, the administrator determines the other terms and conditions of stock appreciation rights, including when such rights become exercisable and whether to pay any increased appreciation in cash or with shares of our common stock, or a combination thereof, except that the per share exercise price for the shares to be issued pursuant to the exercise of a stock appreciation right will be no less than 100 % of the fair market value per share on the date of grant.

Subject to the provisions of our 2010 Plan, the administrator determines the terms of stock appreciation rights, including when such rights vest and become exercisable and whether to settle such awards in cash or with shares of our common stock, or a combination thereof, except that the per share exercise price for the shares to be issued pursuant to the exercise of a stock appreciation right will be no less than 100 % of the fair market value per share on the date of grant.

Subject to the provisions of our 2013 Plan, the administrator determines the other terms of stock appreciation rights, including when such rights become exercisable and whether to pay any increased appreciation in cash or with shares of our common stock, or a combination thereof, except that the per share exercise price for the shares to be issued pursuant to the exercise of a stock appreciation right will be no less than 100 % of the fair market value per share on the date of grant.

The exercise price of a stock appreciation right will be established by the plan administrator and may not be less than 100 % of the fair market value of a share on the date of grant.

The stock's fair market value at the time of the gift is less than your original cost basis — for example, $ 8 per share.

If the deduction is less than $ 250, you can estimate the fair market value yourself.

For Domestic Carriage Liability for loss, delay or damage to checked baggage, or any baggage or personal item which is taken into custody by Cape Air, is limited to the fair market value at the time of the loss, damage or delay and will not exceed (except for wheelchair and other assistive devices)(1) for on - line travel solely on Cape Air with no connecting service, $ 500 per passenger; (2) for interline travel where the Cape Air flight segment is included on the same ticket as a connecting flight segment of another airline with an aircraft of more than 60 seats, $ 3400 per passenger ($ 3500 per passenger effective August 25, 2015) as per federal rules; and (3) for interline travel where the Cape Air flight segment is included on the same ticket as a connecting flight segment of another airline with an aircraft of 60 seats or less, $ 500 per passenger.

If the holding periods are not satisfied, then: (1) if the sale price exceeds the exercise price, the optionee will recognize capital gain equal to the excess, if any, of the sale price over the fair market value of the shares on the date of exercise and will recognize ordinary income equal to the difference, if any, between the lesser of the sale price or the fair market value of the shares on the exercise date and the exercise price; or (2) if the sale price is less than the exercise price, the optionee will recognize a capital loss equal to the difference between the exercise price and the sale price.

Redemption is a great option if your vehicle is worth significantly less than what you owe, you want to keep the vehicle, and you can come up with the necessary funds to pay the fair market value within a few weeks of your bankruptcy filing.

Where the current fair market value of your property is less than the amount you owe on your loan, the lender may agree to a short sale allowing your property to be sold for less than the amount of the loan balance.

You're considered to have neither a gain nor a loss if the sales proceeds are greater than the fair market value on the date of the gift and less than the gifter's basis.

If the fair market value of a property is less than the amount owed on a first - priority mortgage, a Chapter 13 debtor may be able to remove additional mortgage liens through a process known as «lien stripping.»

The fair market value of all your assets has to be less than your total debt for insolvency, and you're limited to the amount of insolvency.

The fair market value of your vehicle may be significantly more or less than used vehicle pricing guides such as NADA and Kelly Blue Book suggest.

I assume that this is done at fair market value (FMV), but can I buy the property at less than FMV to save on capital gains tax now or are we forced to pay the 50 % at FMV?

Short Sale * You may be able to sell your property at its fair market value even if the sale's proceeds are less than what is owed on your loan **.

First, a donor giving virtual currency held short term (ie: less than one year) as a capital asset will be able to deduct the lesser of cost basis or fair market value up to 50 % of adjusted gross income.

The market simply seems to be discounting these investments to less than stated fair value, which might be reasonable given the funds» performances.

However, these statistics may understate the total number of dogs affected by the rule, particularly since they do not include shipments with a fair market value of less than $ 2,000.

Stock option grants are made with exercise prices as determined by the Compensation Committee but shall not be less than the grant date fair market value in the case of incentive stock options.

If the total amount owed to your first mortgage is greater than fair market value of your property, you can eliminate the security interest to junior lienholders and treat them as general unsecured creditors in your bankruptcy plan (thereby possibly being able to pay them less than 100 %).

They only have to pay you fair market value, which could be less than you owe to the auto finance company, in which case you'd still have some portion of the loan to pay off yourself unless you have gap insurance to pay for the difference.

If you pay less in premiums than this fair market value, the difference is considered as part of your income and you would pay taxes on it.

Thus, the fair market value of the annuity is determined by market interest rates at the time of surrender and may result in either a higher or lower surrender value than what was projected, but never a surrender value that is less than the sum of your contributions.

The taxpayer has a loss if the fair market value of the property received is less than the adjusted basis of the virtual currency.