Not exact matches
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.
Adjusted shareholders» equity is shareholders» equity excluding
net unrealized investment gains (losses),
net of tax, included in shareholders» equity,
net realized investment gains (losses),
net of tax, for the period presented, the
effect of a change in
tax laws and
tax rates at enactment (excluding the portion related to
net unrealized investment gains (losses)-RRB-, preferred stock and discontinued operations.
Core income (loss) is consolidated
net income (loss) excluding the after -
tax impact
of net realized investment gains (losses), discontinued operations, the
effect of a change in
tax laws and
tax rates at enactment, and cumulative
effect of changes in accounting principles when applicable.
Some say the benefit
of tax - loss harvesting is overstated, that the
net effect of selling securities that are down and buying them back really just amounts to a
tax deferral for most.
The
net effect is that the asset passes to someone else as if you predeceased the person willing it, letting you sidestep most
of the
tax and financial repercussions
of taking it.
Discrete
tax items and
tax effect of non-GAAP adjustments - The income
tax effect of non-GAAP adjustments relates to the
tax effect of the adjustments that we incorporate into non-GAAP financial measures in order to provide a more meaningful measure
of non-GAAP
net income.
The
net effect is likely to be slower growth in
tax revenues in the first quarter
of 2018, and a possible fall in revenues as the year progresses.
The first is a fiscal policy that acknowledges the role
of the government social safety
net in buffering the
effects of creative destruction, seeks to provide those services in an efficient, market - oriented fashion, and pays for those services with a simple and transparent
tax system.
on a pro forma basis, giving
effect to (i) the automatic conversion
of all
of our outstanding shares
of convertible preferred stock other than Series FP preferred stock into shares
of Class B common stock and the conversion
of Series FP preferred stock into shares
of Class C common stock in connection with our initial public offering, (ii) stock - based compensation expense
of approximately $ 1.1 billion associated with outstanding RSUs subject to a performance condition for which the service - based vesting condition was satisfied as
of December 31, 2016 and which we will recognize on the effectiveness
of our registration statement in connection with a qualifying initial public offering, as further described in Note 1 to our consolidated financial statements included elsewhere in this prospectus, (iii) the increase in accrued expenses and other current liabilities and an equivalent decrease in additional paid - in capital
of $ 187.2 million in connection with the withholding
tax obligations, based on $ 16.33 per share, which is the fair value
of our common stock as
of December 31, 2016, as we intend to issue shares
of Class A common stock and Class B common stock on a
net basis to satisfy the associated withholding
tax obligations, (iv) the
net issuance
of 7.6 million shares
of Class A common stock and 5.5 million shares
of Class B common stock that will vest and be issued from the settlement
of such RSUs, (v) the issuance
of the CEO award, as described below, and (vi) the filing and effectiveness
of our amended and restated certificate
of incorporation which will be in
effect on the completion
of this offering.
in the case
of our directors, officers, and security holders, (i) the receipt by the locked - up party from us
of shares
of Class A common stock or Class B common stock upon (A) the exercise or settlement
of stock options or RSUs granted under a stock incentive plan or other equity award plan described in this prospectus or (B) the exercise
of warrants outstanding and which are described in this prospectus, or (ii) the transfer
of shares
of Class A common stock, Class B common stock, or any securities convertible into Class A common stock or Class B common stock upon a vesting or settlement event
of our securities or upon the exercise
of options or warrants to purchase our securities on a «cashless» or «
net exercise» basis to the extent permitted by the instruments representing such options or warrants (and any transfer to us necessary to generate such amount
of cash needed for the payment
of taxes, including estimated
taxes, due as a result
of such vesting or exercise whether by means
of a «
net settlement» or otherwise) so long as such «cashless exercise» or «
net exercise» is
effected solely by the surrender
of outstanding stock options or warrants (or the Class A common stock or Class B common stock issuable upon the exercise thereof) to us and our cancellation
of all or a portion thereof to pay the exercise price or withholding
tax and remittance obligations, provided that in the case
of (i), the shares received upon such exercise or settlement are subject to the restrictions set forth above, and provided further that in the case
of (ii), any filings under Section 16 (a)
of the Exchange Act, or any other public filing or disclosure
of such transfer by or on behalf
of the locked - up party, shall clearly indicate in the footnotes thereto that such transfer
of shares or securities was solely to us pursuant to the circumstances described in this bullet point;
The pro forma consolidated balance sheet data gives
effect to (i) the automatic conversion
of all
of our outstanding shares
of convertible preferred stock other than Series FP preferred stock into shares
of Class B common stock and the conversion
of Series FP preferred stock into shares
of Class C common stock in connection with our initial public offering, (ii) stock - based compensation expense
of approximately $ 1.1 billion associated with outstanding RSUs subject to a performance condition for which the service - based vesting condition was satisfied as
of December 31, 2016 and which we will recognize on the effectiveness
of our registration statement in connection with this offering, as further described in Note 1 to our consolidated financial statements included elsewhere in this prospectus, (iii) the increase in accrued expenses and other current liabilities and an equivalent decrease in additional paid - in capital
of $ 187.2 million in connection with the withholding
tax obligations, based on $ 16.33 per share, which is the fair value
of our common stock as
of December 31, 2016, as we intend to issue shares
of Class A common stock and Class B common stock on a
net basis to satisfy the associated withholding
tax obligations, (iv) the
net issuance
of 7.6 million shares
of Class A common stock and 5.5 million shares
of Class B common stock that will vest and be issued from the settlement
of such RSUs, (v) the issuance
of the CEO award, as described below, and (vi) the filing and effectiveness
of our amended and restated certificate
of incorporation which will be in
effect on the completion
of this offering.
Valuation — with regards to valuation
of the company at $ 240 per share, this includes valuing the business at $ 216 per share (at 18x our FY 2016 earnings estimate
of $ 12 per share) plus
net cash per share
of $ 24 ($ 150 billion
of net cash less the
tax effect on international cash for repatriation, which we estimate to ultimately be 6 %, and for simplicity purposes, apply to all cash on balance sheet rather than just the international cash).
The
net tax effect on the private - sector goods and services measure may be somewhat larger, since a greater proportion
of the CPI basket is excluded, for which the
net price
effect of the
tax changes is also expected to be negligible.
Preliminary indications are that the implementation
of the
tax changes on 1 July proceeded smoothly and that the
net tax effects on prices were broadly in line with (or possibly slightly lower than) those suggested by prior estimates.
This provides a possible source
of offsetting downward bias in the estimate
of the
net tax effect.
Thus, the conduct
of monetary policy in coming quarters will require careful interpretation
of the data on price developments and assessment
of the various estimates
of the
net tax effect on prices that are available.
While the
net effect of the recent
tax changes on house prices is expected to be limited, doubling the standard deduction will increase the incentives to rent.
- retirement savings and income - Pre-59 1/2 72t Calculations (avoiding penalty
tax)- college savings and 529 plan illustrations - college cost and tuition data - Coverdell education savings - risk profile questionnaires and quizes - model portfolio illustrations - asset allocation and portfolio optimization - portfolio management and value tracking - 401 (k) retirement savings - Cost of waiting to save - Effect of Taxes and Inflation - Estate Tax Estimator - Finding Money for your savings goals - Health Savings Account (HSA) illustrations - Historical Hypothetical Portfolio Performance - Impact of Inflation - Life Insurance Needs Analysis - IRA Eligibility (all types of IRAs)- IRA Savings and Goal Analysis - IRA Required Minimum Distributions (RMDs)- IRA to Roth Conversion - Long Term Care Insurance - Lumpsum Distributions vs. Rollover Distributions - Model Portfolio Creation and Comparisons - Mortgage Amortization - Net Unrealized Appreciation of Employer Stock - Net Worth Estimator - New Value Calculator - Pension / Defined Benefit Income estimates - Portfolio Allocation Rebalancing - Portfolio Optimization and «Advice» - Portfolio Return Calculations - Paycheck Tax Savings - Required Minimum Distribution calculations - Retirement Budget and Expense Planning - Retirement Income Analyzer - Retirement Savings Estimator - Risk Tolerance Profile - Roth 401k - Roth Conversion - Roth v. IRA illustrations - Short Term Savings goals - Social Security benefit estimates - Stretch IRA / Legacy IRA illustrations - Tax Free Yield calculati
tax)- college savings and 529 plan illustrations - college cost and tuition data - Coverdell education savings - risk profile questionnaires and quizes - model portfolio illustrations - asset allocation and portfolio optimization - portfolio management and value tracking - 401 (k) retirement savings - Cost
of waiting to save -
Effect of Taxes and Inflation - Estate
Tax Estimator - Finding Money for your savings goals - Health Savings Account (HSA) illustrations - Historical Hypothetical Portfolio Performance - Impact of Inflation - Life Insurance Needs Analysis - IRA Eligibility (all types of IRAs)- IRA Savings and Goal Analysis - IRA Required Minimum Distributions (RMDs)- IRA to Roth Conversion - Long Term Care Insurance - Lumpsum Distributions vs. Rollover Distributions - Model Portfolio Creation and Comparisons - Mortgage Amortization - Net Unrealized Appreciation of Employer Stock - Net Worth Estimator - New Value Calculator - Pension / Defined Benefit Income estimates - Portfolio Allocation Rebalancing - Portfolio Optimization and «Advice» - Portfolio Return Calculations - Paycheck Tax Savings - Required Minimum Distribution calculations - Retirement Budget and Expense Planning - Retirement Income Analyzer - Retirement Savings Estimator - Risk Tolerance Profile - Roth 401k - Roth Conversion - Roth v. IRA illustrations - Short Term Savings goals - Social Security benefit estimates - Stretch IRA / Legacy IRA illustrations - Tax Free Yield calculati
Tax Estimator - Finding Money for your savings goals - Health Savings Account (HSA) illustrations - Historical Hypothetical Portfolio Performance - Impact
of Inflation - Life Insurance Needs Analysis - IRA Eligibility (all types
of IRAs)- IRA Savings and Goal Analysis - IRA Required Minimum Distributions (RMDs)- IRA to Roth Conversion - Long Term Care Insurance - Lumpsum Distributions vs. Rollover Distributions - Model Portfolio Creation and Comparisons - Mortgage Amortization -
Net Unrealized Appreciation
of Employer Stock -
Net Worth Estimator - New Value Calculator - Pension / Defined Benefit Income estimates - Portfolio Allocation Rebalancing - Portfolio Optimization and «Advice» - Portfolio Return Calculations - Paycheck
Tax Savings - Required Minimum Distribution calculations - Retirement Budget and Expense Planning - Retirement Income Analyzer - Retirement Savings Estimator - Risk Tolerance Profile - Roth 401k - Roth Conversion - Roth v. IRA illustrations - Short Term Savings goals - Social Security benefit estimates - Stretch IRA / Legacy IRA illustrations - Tax Free Yield calculati
Tax Savings - Required Minimum Distribution calculations - Retirement Budget and Expense Planning - Retirement Income Analyzer - Retirement Savings Estimator - Risk Tolerance Profile - Roth 401k - Roth Conversion - Roth v. IRA illustrations - Short Term Savings goals - Social Security benefit estimates - Stretch IRA / Legacy IRA illustrations -
Tax Free Yield calculati
Tax Free Yield calculations
- retirement savings and income - Pre-59 1/2 72t Calculations (avoiding penalty
tax)- college savings and 529 plan illustrations - college cost and tuition data - Coverdell education savings - risk profile questionnaires and quizes - model portfolio illustrations - asset allocation and portfolio optimization - portfolio management and value tracking - 401 (k) retirement savings - Cost of waiting to save - Effect of Taxes and Inflation - Estate Tax Estimator - Finding Money for your savings goals - Health Savings Account (HSA) illustrations - Historical Hypothetical Portfolio Performance - Impact of Inflation - Life Insurance Needs Analysis - IRA Eligibility (all types of IRAs)- IRA Savings and Goal Analysis - IRA Required Minimum Distributions (RMDs)- IRA to Roth Conversion - Long Term Care Insurance - Lumpsum Distributions vs. Rollover Distributions - Model Portfolio Creation and Comparisons - Mortgage Amortization - Net Unrealized Appreciation of Employer Stock - Net Worth Estimator - New Value Calculator - Pension / Defined Benefit Income estimates - Portfolio Allocation Rebalancing - Portfolio Optimization and «Advice» - Portfolio Return Calculations - Paycheck Tax Savings - Required Minimum Distribution calculations - Retirement Budget and Expense Planning - Retirement Income Analyzer - Retirement Savings Estimator - Risk Tolerance Profile - Roth Conversion - Roth v. IRA illustrations - Short Term Savings goals - Social Security benefit estimates - Stretch IRA / Legacy IRA illustrations - Tax Free Yield calculati
tax)- college savings and 529 plan illustrations - college cost and tuition data - Coverdell education savings - risk profile questionnaires and quizes - model portfolio illustrations - asset allocation and portfolio optimization - portfolio management and value tracking - 401 (k) retirement savings - Cost
of waiting to save -
Effect of Taxes and Inflation - Estate
Tax Estimator - Finding Money for your savings goals - Health Savings Account (HSA) illustrations - Historical Hypothetical Portfolio Performance - Impact of Inflation - Life Insurance Needs Analysis - IRA Eligibility (all types of IRAs)- IRA Savings and Goal Analysis - IRA Required Minimum Distributions (RMDs)- IRA to Roth Conversion - Long Term Care Insurance - Lumpsum Distributions vs. Rollover Distributions - Model Portfolio Creation and Comparisons - Mortgage Amortization - Net Unrealized Appreciation of Employer Stock - Net Worth Estimator - New Value Calculator - Pension / Defined Benefit Income estimates - Portfolio Allocation Rebalancing - Portfolio Optimization and «Advice» - Portfolio Return Calculations - Paycheck Tax Savings - Required Minimum Distribution calculations - Retirement Budget and Expense Planning - Retirement Income Analyzer - Retirement Savings Estimator - Risk Tolerance Profile - Roth Conversion - Roth v. IRA illustrations - Short Term Savings goals - Social Security benefit estimates - Stretch IRA / Legacy IRA illustrations - Tax Free Yield calculati
Tax Estimator - Finding Money for your savings goals - Health Savings Account (HSA) illustrations - Historical Hypothetical Portfolio Performance - Impact
of Inflation - Life Insurance Needs Analysis - IRA Eligibility (all types
of IRAs)- IRA Savings and Goal Analysis - IRA Required Minimum Distributions (RMDs)- IRA to Roth Conversion - Long Term Care Insurance - Lumpsum Distributions vs. Rollover Distributions - Model Portfolio Creation and Comparisons - Mortgage Amortization -
Net Unrealized Appreciation
of Employer Stock -
Net Worth Estimator - New Value Calculator - Pension / Defined Benefit Income estimates - Portfolio Allocation Rebalancing - Portfolio Optimization and «Advice» - Portfolio Return Calculations - Paycheck
Tax Savings - Required Minimum Distribution calculations - Retirement Budget and Expense Planning - Retirement Income Analyzer - Retirement Savings Estimator - Risk Tolerance Profile - Roth Conversion - Roth v. IRA illustrations - Short Term Savings goals - Social Security benefit estimates - Stretch IRA / Legacy IRA illustrations - Tax Free Yield calculati
Tax Savings - Required Minimum Distribution calculations - Retirement Budget and Expense Planning - Retirement Income Analyzer - Retirement Savings Estimator - Risk Tolerance Profile - Roth Conversion - Roth v. IRA illustrations - Short Term Savings goals - Social Security benefit estimates - Stretch IRA / Legacy IRA illustrations -
Tax Free Yield calculati
Tax Free Yield calculations
Importantly, reconciliation legislation can include provisions with costs, such as
tax credits for health insurance or other
tax and spending policies replacing Obamacare, as long as the
net effect of the bill complies with the reconciliation instructions and does not increase the deficit beyond the budget window.
The
net effect is that a revenue
tax is more likely to increase the price paid to the consumer than it is to reduce the profits
of the corporation.
The groups point to a 30 percent increase in high - income
tax filers in New York City and a 10 percent jump in in the number
of high -
net - worth households in 2009, the same year the current surcharge on those making $ 250,000 or more took
effect.
To try to compensate, the school district has raised the property
taxes that support it again and again — but that only had the
net effect of driving more people away, lowering property values, and making the whole system even worse.
Reclassification adjustment for losses (gains) included in «Other income (expense),
net,»
net of tax effect of $ 0 and $ 1
When the amount
of the deduction is increased from 30 % to 100 % it has the
effect of increasing the
net present value
of transferred
tax deduction, hence the change in rules.
The greater
tax - efficiency
of ETFs, for example, isn't measured by S&P's survey, but it can have a big
effect on
net returns.
There is the issue
of the standard deduction: if your itemized deductions aren't safely bigger than the standard deduction then the
net effect of mortgage interest on your
taxes could be small to zero.
At the beginning
of 2013, the 3.8 %
Net Investment Income
Tax of Obamacare went into
effect.
You may not even notice that you're receiving a
tax benefit because it has little
effect on the amount
of tax you owe at the end
of the year (or the size
of your refund), but it's there in the form
of a
net paycheck that's about $ 125 per month bigger than it would be without the
tax savings.
If you
tax -
effect the interest (using the post-1990 rate
of 34.4 % for both the post-1990 interest and the latest interest), then instead
of constituting 50 %
of the change in
net income, it's more like 33 % (which is still high).
We find that, for even small increases in interest rates, the
net impact
of higher interest rates dominates the
effect of lower
tax rates, so that the
net effect of EGTRRA is to reduce investment.
US companies continue to grow earnings, but it remains to be seen if the potential negative
effects of a trade war with China will negate the generally positive
net impact
of the
tax cuts.
Net effect is the money is all still in the Roth IRA, but, the 2010 contribution is as if it was made directly to the Roth IRA, and this is not considered to have been part
of the conversion amount that will be
taxed in 2011 and 2012 per the election.
Additionally, capital losses in
effect only offset capital gains, which are
taxed at a maximum
of 23.8 % (includes potential
net investment income
tax).
The
net effect of the Pigovian
tax is... nothing.
The
net effect of high price energy in the UK will be to drive industry to countries with low energy costs, along with jobs and
tax revenues.
The
net effect on the full basket
of goods should be neutral if the
tax is revenue neutral and the velocity
of money does not change.
If the government spends the new
tax and «fiats» even more money into existence by running a deficit then the
net effect should be inflationary but not because
of the
tax in itself.
It's been so good that some question the wisdom
of swapping the current system for a severance
tax — especially given a recent study showing that the
net effect likely would be less energy development, resulting in billions in economic losses and nearly 18,000 fewer jobs supported by 2025.
The
net effect depends on the level
of a carbon
tax.
In
effect, insurers agreed to lower automobile insurance premiums via regulation in exchange for certain cost - saving measures: a cap on general damages respecting «minor» injuries, gross - to -
net income
tax deductions, and deductions for collateral benefits (including wage replacement) «paid or payable» from a variety
of loosely - defined sources.
However, the
net effect of such a system is to send general
tax revenue into lawyers pockets, while providing legal services to a few who might not otherwise have chosen those services.
Pretrial detention has no
net effect on future crime, but decreases formal sector employment and the receipt
of employment - and
tax - related government benefits.
The
net effect will be holding DOJ's feet to the fire, deterring it from bringing cases that don't provably implicate the core interests
of tax enforcement.
The Wealth
Tax Act came into
effect in the year 1951 and is in charge
of the taxation linked with an individual's
net wealth, a Hindu Unified Family (HUF) or a company.
The financial mediators at Peace Talks prepare schedules that project cash flows,
net worth, and
tax effects of proposed settlements.
This data snapshot highlights the Supplemental Poverty Measure (SPM), which captures the
effect of safety -
net programs and
tax policies on families.
«The recent
tax bill clearly addresses some key deductions for many current and potential homeowners, yet the overall
net effect on the nation's housing picture is harder to discern,» says Alex Villacorta, executive vice president
of Analytics at HouseCanary.