Sentences with phrase «of nonqualified»

She counsels clients in connection with the design and drafting of nonqualified deferred compensation and equity compensation arrangements.

The earnings portion of a nonqualified distribution is subject to ordinary income tax and a 10 % tax penalty, unless an exception applies.

The principal portion of nonqualified withdrawals from this plan are included in Arizona taxable income to the extent of prior Arizona tax deductions.

The principal portion of nonqualified withdrawals from this plan, and rollovers within two years of account opening, are included in District of Columbia taxable income to the extent of prior District of Columbia tax deductions.

The principal portion of nonqualified withdrawals from this plan are included in Kansas taxable income to the extent of prior Kansas tax deductions.

The principal portion of nonqualified withdrawals from this plan are included in Oregon taxable income to the extent of prior Oregon tax deductions.

The principal portion of nonqualified withdrawals from this plan are included in Massachusetts taxable income to the extent of prior Massachusetts tax deductions.

The principal portion of nonqualified withdrawals from this plan are included in Louisiana taxable income to the extent of prior Louisiana tax deductions.

The principal portion of nonqualified withdrawals from this plan are included in Michigan taxable income to the extent of prior Michigan tax deductions.

An account owner must pay with the Indiana tax return a tax equal to the 20 percent of a nonqualified withdrawal from this plan, to the extent of Indiana tax credits previously claimed.

The principal portion of nonqualified withdrawals from this plan are included in Ohio taxable income to the extent of prior Ohio tax deductions.

The principal portion of nonqualified withdrawals from this plan, and of rollovers to another 529 plan within one year of the date of contribution, are included in Oklahoma taxable income to the extent of prior Oklahoma tax deductions.

The principal portion of nonqualified withdrawals from this plan are included in South Carolina taxable income to the extent of prior South Carolina tax deductions.

A period of nonqualified use is any period when one of these people don't use the home as a main home:

As to shares you sell at the time of exercise, the tax consequences are essentially the same as for the exercise of a nonqualified option.

For details see Exercise of Nonqualified Stock Options.

For the purpose of evaluating Medicare tax exposure, it's important to know that «unearned» net investment income includes net rental income, dividends, taxable interest, net capital gains from the sale of investments (including second homes and rental properties), royalties, passive income from investments in which you do not actively participate (such as a partnership), and the taxable portion of nonqualified annuity payments.

The 2005 Stock Plan provides for the grant of nonqualified stock options, or NQSOs.

Not exact matches

But in general, if your company needs the benefit of a big tax deduction, look into a nonqualified stock - option plan.

There are two main kinds of options, incentive stock options (ISOs) and nonqualified stock options (NSOs).

We maintain a nonqualified deferred compensation plan for most of our U.S. - based employees.

(8) Amounts in this column reflect the total of the following columns: Salary, Bonus, Stock Awards, Option Awards, Non-Equity Incentive Plan Compensation, Change in Retention Plan Value, Change in Pension Value, Nonqualified Deferred Compensation Earnings and All Other Compensation.

The 2008 Plan permits the granting of incentive stock options, nonqualified stock options, shares of restricted stock, restricted stock units, stock appreciation rights, phantom stock, performance shares, deferred share units and share - denominated performance units, and other stock - based awards.

Variable annuity sales into nonqualified accounts now make up 42 percent of retail variable annuity sales, Giesing said.

Sales of variable annuities into nonqualified accounts rose 5 percent to $ 8.4 billion compared with last year.

«Every withdrawal will include an earnings portion, meaning that if the owner makes a nonqualified withdrawal, he or she is going to pay a penalty tax on earnings unless the withdrawal qualifies for an exemption, such as the death or disability of the beneficiary,» he said.

The DOL fiduciary rule has affected the mix of sales of variable annuities that come with guaranteed / nonguaranteed living benefits into nonqualified accounts, Giesing said.

With a list of URLs considered to be good potentials for link building, you still need to remove nonqualified ones, such as competitors, as well as irrelevant sites, AdSense sites, and scraper sites.

However, there is a problem with stock options that is sometimes overlooked, as was demonstrated in one of the above examples of things that can go wrong: When you exercise nonqualified stock options — the type of options ordinarily issued to consultants — federal tax law requires you to pay tax on the difference between the fair market value of the stock and the price you paid to exercise the options.

Effective January 1, 2009, nonqualified distributions from this plan are included in Illinois taxable income to the extent of prior Illinois deductions.

In addition to capital gains distributions, fund distributions may include nonqualified ordinary dividends (taxed at ordinary income tax rates), qualified dividends (taxed at rates applicable to long - term capital gains if holding period and other requirements are met), exempt - interest dividends (not subject to regular federal income tax) and nondividend, or return of capital, distributions, which are not subject to current tax.

Generally you report compensation income equal to the difference between the fair market value of the stock and the amount paid under the option when you exercise a nonqualified option.

One of the key differences between incentive stock options (ISOs) and nonqualified stock options is that you don't have to report compensation income when you exercise an ISO.

The adjustment is precisely the amount you would have reported as compensation income if you exercised a nonqualified option instead of an ISO.

But the amount of AMT you pay is less than the tax you would have paid if you exercised a nonqualified option — and you may be able to recover much or all of the your AMT payment by claiming an AMT credit in future years.

Of course, you can move funds from a nonqualified annuity into an IRA through a taxable transaction.

The precise tax consequences of exercising a nonqualified stock option depend on the manner of exercising the option.

See Sale of Stock from Nonqualified Options.

When you exercise a nonqualified option your basis is equal to the amount you paid for the stock plus the amount of income you report for exercising the option.

the entire spectrum of defined benefit and defined contribution plans, including 401 (k) and 403 (b)(Traditional and Roth), 457, profit sharing, money purchase, cash balance, Taft - Hartley, multiple employer plans, nonqualified deferred compensation, and rollover and Roth IRA.

When you exercise a nonqualified option, your basis is equal to the amount you pay for the shares plus the amount of income you report for exercising the option.

And remember, even nonqualified distributions will be taxed (and possibly penalized) only on the investment earnings portion of the distribution, and then only to the extent that your distribution exceeds the total amount of all contributions that you have made.

Example: You exercise a nonqualified option to purchase 1,000 shares of stock for $ 15 per share when the value of the stock is $ 40 per share.

Any historical numbers, awards and recognitions presented are based on the performance of a (GIPS ®) composite, Swan's DRS Select Composite, which includes nonqualified discretionary accounts invested in since inception, July 1997, and are net of fees and expenses.

There's one exception: any portion of «Wages, tips, other compensation» that's also reflected in the box labeled «Nonqualified plans» doesn't count as «compensation income» for this purpose.

When you exercise a nonqualified stock option you report compensation income equal to the difference between the value of the stock you receive and the amount you pay to exercise the option.

The principal portion of rollovers and nonqualified withdrawals from this plan are included in Utah taxable income to the extent of prior Utah tax deductions or Utah tax credits.

The principal portion of rollovers and nonqualified withdrawals from this plan within two taxable years of the contribution are included in Rhode Island taxable income to the extent of prior Rhode Island tax deductions.

The principal portion of rollovers and nonqualified withdrawals from this plan are subject to New York tax to the extent of prior New York tax deductions, but only after removal of non-deducted contributions.

The principal portion of rollovers, qualified withdrawals within three years of establishing the account, and nonqualified withdrawals from this plan are subject to Montana tax at the highest Montana marginal rate to the extent of prior Montana tax deductions, but only after removal of non-deducted contributions.