Sentences with phrase «of the aggregate fair»

A participant who is granted an ISO does not recognize taxable income at the time the ISO is granted or upon its exercise, but the excess of the aggregate fair market value of the shares acquired on the exercise date (ISO shares) over the aggregate exercise price paid by the participant is included in the participant's income for alternative minimum tax purposes.

Although an exchanger can identify more than one replacement property, the maximum number of properties that can be identified is limited to one of the follow three rules: 1) Three replacement properties without regard to their fair market value (the «3 Property Rule») 2) The value does not exceed 200 % of the aggregate fair value of all relinquished properties (the «200 Rule») and 3) Any number of replacement properties without regard to the combined fair market value, as long as the properties acquired amount to at least 95 % of the fair market value of all identified properties (the «95 % Rule»).

A taxpayer can not meet either of these rules if they acquire 95 % of the aggregate fair market value of all identified replacement properties.

Not exact matches

If the participant sells the ISO shares prior to the expiration of these holding periods, the participant recognizes ordinary income at the time of disposition equal to the excess if any, of the lesser of (1) the aggregate fair market value of the ISO shares at the date of exercise and (2) the amount received for the ISO shares, over the aggregate exercise price previously paid by the participant.

This column reflects the aggregate grant date fair value computed in accordance with ASC Topic 718 of the options to purchase shares of our common stock granted to the named executive officers.

The term «applicable educational institution» refers to an educational institution which a) had at least 500 students during the preceding taxable year; b) the aggregate fair market value of the assets of which at the end of the preceding taxable year (other than those assets which are used directly in carrying out the institution's exempt purpose) is at least $ 500,000 per student of the institution; and c) more than 50 percent of the students are located in the United States.

Assets Under Management represents the aggregate fair value of all discretionary and non-discretionary assets, including fee - paying and non-fee-paying portfolios.

The aggregate purchase price has been preliminarily allocated to the tangible and intangible assets acquired and liabilities assumed based upon our assessment of their relative fair values as of the acquisition date, with the excess of the purchase price over the fair value of the net assets acquired recorded as goodwill, as follows:

No participant will have the right to purchase shares of our Class A common stock in an amount, when aggregated with purchase rights under all our employee stock purchase plans that are also in effect in the same calendar year, that have a fair market value of more than $ 25,000, determined as of the first day of the applicable purchase period, for each calendar year in which that right is outstanding.

During the year ended December 31, 2016, we granted options with an aggregate grant date fair value of $ 37.8 million to certain employees in conjunction with an acquisition.

On June 14, 2017, the Company transferred an aggregate of 129,238 shares of common stock of its parent company Croe, held in treasury by the Company, to certain officers and consultants of the Company in exchange for their services in connection with the Transaction, valued at $ 258,476 based on the fair value of the shares on the measurement date.

The aggregate purchase price has been allocated to the tangible and intangible assets acquired and liabilities assumed based upon our assessment of their relative fair values as of the acquisition date, with the excess of the purchase price over the fair value of the net assets acquired recorded as goodwill, as follows:

Now, to be fair, the movie is in limited release and only has 10 total reviews aggregated right now (by contrast, The Fate of the Furious has 81) but, hey, seven of those 10 ratings are positive and a fresh rating is a fresh rating.

The philosophy of absolute idealism, so vigorously represented both in Scotland and America to - day, has to struggle with this difficulty quite as much as scholastic theism struggled in its time; and although it would be premature to say that there is no speculative issue whatever from the puzzle, it is perfectly fair to say that there is no clear or easy - issue, and that the only obvious escape from paradox here is to cut loose from the monistic assumption altogether, and to allow the world to have existed from its origin in pluralistic form, as an aggregate or collection of higher and lower things and principles, rather than an absolutely unitary fact.

Though to be fair, ZAG's fee was reduced in late 2012 and last year its MER was just 0.23 %, identical to that of theVanguard Canadian Aggregate Bond (VAB), and a full 10 basis points lower than XBB.

Morningstar does the calculation company by company, but then aggregates the results by super sector, sector, industry, aize of moat, fair value uncertainty, and equity index.

This statement provides preliminary observations based on ongoing work on information on IRA balances in terms of reported fair market value aggregated by taxpayers.

The aggregate fair value of all securities of affiliated companies held in the Fairholme Fund as of May 31, 2011 amounted to $ 6,220,912,675 representing 38.94 % of net assets.

Fair Isaac Corporation (NYSE: FICO) announced today that it intends to offer, subject to market and certain other conditions, $ 400 million in aggregate principal amount of Senior Notes due 2026 (the «Notes») in a private offering that is exempt from registration under the Securities Act of 1933, as amended (the «Securities Act»).

The Compensation Committee, in its sole discretion, may grant stock appreciation rights which allow the grantee to elect to receive upon the exercise of the option shares of stock with an aggregate fair market value equal to the excess of the fair market value of the shares of stock with respect to which the option is exercised over the aggregate exercise price of the option as determined on the exercise date.

The global governance system currently in place has not been capable of making the momentous «top - down» decisions that are necessary to limit aggregate emissions, let alone doing so in an acceptably fair manner.

As they do, scientists and institutes around the world are tabulating the pledges, normalizing them, calculating their implied aggregate impact on global temperature, and — inevitably — drawing conclusions about which countries are doing their «fair share» and which are free riding on the efforts of others.

Similarly, Guidelines on the assessment of horizontal merger under the Council Regulation on the control of concentrations between undertakings [2004] OJ C31 / 3, para 79 has a rule against aggregating across markets; and see the discussion in OFT, Article 101 (3)-- A Discussion of Narrow versus Broad Definition of Benefits: discussion note for an OFT breakfast roundtable (London, Office of Fair Trading, May 12, 2010), available at http://www.oft.gov.uk/news-and-updates/events/roundtable-article101 (3) / paras. 2.4, 4.1 and A10).

It «does not offend «traditional notions of fair play and substantial justice,»» International Shoe, 326 U. S., at 316, to permit plaintiffs to aggregate claims arising out of a single nationwide course of conduct in a single suit in a single State where some, but not all, were injured.

The BRTI aggregates global demand to buy and sell bitcoin into a consolidated order book and reflects the fair, instantaneous U.S. dollar price of bitcoin.

The taxpayer can identify an unlimited number of replacement properties, BUT the aggregate fair market value (FMV) of the identified replacement properties can't be more than 200 % of the net sales value of the relinquished property.

You can identify more than three (3) like - kind replacement properties as long as the total (aggregate) fair market value of all the identified like - kind replacement properties does not exceed 200 % of the total (aggregate) net sales value of your relinquished property (ies) sold in your 1031 Exchange.