There is no deductible
on liability plans.
Not exact matches
Important factors that could cause actual results to differ materially from those reflected in such forward - looking statements and that should be considered in evaluating our outlook include, but are not limited to, the following: 1) our ability to continue to grow our business and execute our growth strategy, including the timing, execution, and profitability of new and maturing programs; 2) our ability to perform our obligations under our new and maturing commercial, business aircraft, and military development programs, and the related recurring production; 3) our ability to accurately estimate and manage performance, cost, and revenue under our contracts, including our ability to achieve certain cost reductions with respect to the B787 program; 4) margin pressures and the potential for additional forward losses
on new and maturing programs; 5) our ability to accommodate, and the cost of accommodating, announced increases in the build rates of certain aircraft; 6) the effect
on aircraft demand and build rates of changing customer preferences for business aircraft, including the effect of global economic conditions
on the business aircraft market and expanding conflicts or political unrest in the Middle East or Asia; 7) customer cancellations or deferrals as a result of global economic uncertainty or otherwise; 8) the effect of economic conditions in the industries and markets in which we operate in the U.S. and globally and any changes therein, including fluctuations in foreign currency exchange rates; 9) the success and timely execution of key milestones such as the receipt of necessary regulatory approvals, including our ability to obtain in a timely fashion any required regulatory or other third party approvals for the consummation of our announced acquisition of Asco, and customer adherence to their announced schedules; 10) our ability to successfully negotiate, or re-negotiate, future pricing under our supply agreements with Boeing and our other customers; 11) our ability to enter into profitable supply arrangements with additional customers; 12) the ability of all parties to satisfy their performance requirements under existing supply contracts with our two major customers, Boeing and Airbus, and other customers, and the risk of nonpayment by such customers; 13) any adverse impact
on Boeing's and Airbus» production of aircraft resulting from cancellations, deferrals, or reduced orders by their customers or from labor disputes, domestic or international hostilities, or acts of terrorism; 14) any adverse impact
on the demand for air travel or our operations from the outbreak of diseases or epidemic or pandemic outbreaks; 15) our ability to avoid or recover from cyber-based or other security attacks, information technology failures, or other disruptions; 16) returns
on pension
plan assets and the impact of future discount rate changes
on pension obligations; 17) our ability to borrow additional funds or refinance debt, including our ability to obtain the debt to finance the purchase price for our announced acquisition of Asco
on favorable terms or at all; 18) competition from commercial aerospace original equipment manufacturers and other aerostructures suppliers; 19) the effect of governmental laws, such as U.S. export control laws and U.S. and foreign anti-bribery laws such as the Foreign Corrupt Practices Act and the United Kingdom Bribery Act, and environmental laws and agency regulations, both in the U.S. and abroad; 20) the effect of changes in tax law, such as the effect of The Tax Cuts and Jobs Act (the «TCJA») that was enacted
on December 22, 2017, and changes to the interpretations of or guidance related thereto, and the Company's ability to accurately calculate and estimate the effect of such changes; 21) any reduction in our credit ratings; 22) our dependence
on our suppliers, as well as the cost and availability of raw materials and purchased components; 23) our ability to recruit and retain a critical mass of highly - skilled employees and our relationships with the unions representing many of our employees; 24) spending by the U.S. and other governments
on defense; 25) the possibility that our cash flows and our credit facility may not be adequate for our additional capital needs or for payment of interest
on, and principal of, our indebtedness; 26) our exposure under our revolving credit facility to higher interest payments should interest rates increase substantially; 27) the effectiveness of any interest rate hedging programs; 28) the effectiveness of our internal control over financial reporting; 29) the outcome or impact of ongoing or future litigation, claims, and regulatory actions; 30) exposure to potential product
liability and warranty claims; 31) our ability to effectively assess, manage and integrate acquisitions that we pursue, including our ability to successfully integrate the Asco business and generate synergies and other cost savings; 32) our ability to consummate our announced acquisition of Asco in a timely matter while avoiding any unexpected costs, charges, expenses, adverse changes to business relationships and other business disruptions for ourselves and Asco as a result of the acquisition; 33) our ability to continue selling certain receivables through our supplier financing program; 34) the risks of doing business internationally, including fluctuations in foreign current exchange rates, impositions of tariffs or embargoes, compliance with foreign laws, and domestic and foreign government policies; and 35) our ability to complete the proposed accelerated stock repurchase
plan, among other things.
Dig Deeper: Choosing the Limited
Liability Company as Your Corporate Form Case Study: Why an S Corp Might Be the Better Choice While Turner's story is a compelling one for a smaller, lifestyle business, the truth is that fast - growing businesses that
plan to bring
on investors or share the ownership of the company with employees may need to consider making the switch to an S corp sooner rather than later.
Such risks, uncertainties and other factors include, without limitation: (1) the effect of economic conditions in the industries and markets in which United Technologies and Rockwell Collins operate in the U.S. and globally and any changes therein, including financial market conditions, fluctuations in commodity prices, interest rates and foreign currency exchange rates, levels of end market demand in construction and in both the commercial and defense segments of the aerospace industry, levels of air travel, financial condition of commercial airlines, the impact of weather conditions and natural disasters and the financial condition of our customers and suppliers; (2) challenges in the development, production, delivery, support, performance and realization of the anticipated benefits of advanced technologies and new products and services; (3) the scope, nature, impact or timing of acquisition and divestiture or restructuring activity, including the pending acquisition of Rockwell Collins, including among other things integration of acquired businesses into United Technologies» existing businesses and realization of synergies and opportunities for growth and innovation; (4) future timing and levels of indebtedness, including indebtedness expected to be incurred by United Technologies in connection with the pending Rockwell Collins acquisition, and capital spending and research and development spending, including in connection with the pending Rockwell Collins acquisition; (5) future availability of credit and factors that may affect such availability, including credit market conditions and our capital structure; (6) the timing and scope of future repurchases of United Technologies» common stock, which may be suspended at any time due to various factors, including market conditions and the level of other investing activities and uses of cash, including in connection with the proposed acquisition of Rockwell; (7) delays and disruption in delivery of materials and services from suppliers; (8) company and customer - directed cost reduction efforts and restructuring costs and savings and other consequences thereof; (9) new business and investment opportunities; (10) our ability to realize the intended benefits of organizational changes; (11) the anticipated benefits of diversification and balance of operations across product lines, regions and industries; (12) the outcome of legal proceedings, investigations and other contingencies; (13) pension
plan assumptions and future contributions; (14) the impact of the negotiation of collective bargaining agreements and labor disputes; (15) the effect of changes in political conditions in the U.S. and other countries in which United Technologies and Rockwell Collins operate, including the effect of changes in U.S. trade policies or the U.K.'s pending withdrawal from the EU,
on general market conditions, global trade policies and currency exchange rates in the near term and beyond; (16) the effect of changes in tax (including U.S. tax reform enacted
on December 22, 2017, which is commonly referred to as the Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition
on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger
on the market price of United Technologies» and / or Rockwell Collins» common stock and / or
on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown
liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personnel.
As the details of this
plan become known, and as the political response builds from people who fear their taxes will be raised, and as they build a coalition with special interests who would lose out from other aspects of the proposal (like investors who do not like the proposed limitation
on the deduction of business - interest expenses), this
plan will become an enormous
liability.
Advisers who presently are fiduciaries may be especially likely to fully satisfy the PTEs» Impartial Conduct Standards before January 1, 2018, in the ERISA -
plan context, because advisers who make recommendations to
plans and
plan participants regarding
plan assets, including recommendations
on rollovers or distributions of
plan assets, are already subject to standards of prudence and loyalty under ERISA and a violation of the Impartial Conduct Standards would be subject to claims for civil
liability under ERISA.
Since the DOL announced it would not delay the Fiduciary Rule
on May 22, we've received several calls from anxious clients unclear about how the regulation affects their 401 (k)
plan and / or fiduciary
liability.
Pursuant to the Offering, we are offering
on a continuous basis up to $ 1.5 billion in units of our limited
liability company interest, consisting of up to $ 1.25 billion of units in the primary Offering consisting of Class A units at an initial offering price of $ 10.00 per unit, Class C units at $ 9.576 per unit and Class I units at $ 9.186 per unit, and up to $ 250 million of units pursuant to the Distribution Reinvestment
Plan.
Examples include provisions that allow immediate expensing or accelerated depreciation of certain capital investments, and others that allow taxpayers to defer their tax
liability, such as the deferral of recognition of income
on contributions to and income accrued within qualified retirement
plans.
«Total CEO realized compensation» for a given year is defined as (i) Mr. Musk's salary, cash bonuses, non-equity incentive
plan compensation and all other compensation as reported in «Executive Compensation — Summary Compensation Table» below, plus (ii) with respect to any stock option exercised by Mr. Musk in such year in connection with which shares of stock were also sold other than to satisfy the resulting tax
liability, if any, the difference between the market price of Tesla common stock at the time of exercise
on the exercise date and the exercise price of the option, plus (iii) with respect to any restricted stock unit vested by Mr. Musk in such year in connection with which shares of stock were also sold other than automatic sales to satisfy the Company's withholding obligations related to the vesting of such restricted stock unit, if any, the market price of Tesla common stock at the time of vesting, plus (iv) any cash actually received by Mr. Musk in respect of any shares sold to cover tax
liabilities as described in (ii) and (iii) above, following the payment of such amounts.
Trying to offset the impact of these non-predictable, irregular
liabilities on an annual basis would be extremely disruptive to effective
planning and management.
Actual results may vary materially from those expressed or implied by forward - looking statements based
on a number of factors, including, without limitation: (1) risks related to the consummation of the Merger, including the risks that (a) the Merger may not be consummated within the anticipated time period, or at all, (b) the parties may fail to obtain shareholder approval of the Merger Agreement, (c) the parties may fail to secure the termination or expiration of any waiting period applicable under the HSR Act, (d) other conditions to the consummation of the Merger under the Merger Agreement may not be satisfied, (e) all or part of Arby's financing may not become available, and (f) the significant limitations
on remedies contained in the Merger Agreement may limit or entirely prevent BWW from specifically enforcing Arby's obligations under the Merger Agreement or recovering damages for any breach by Arby's; (2) the effects that any termination of the Merger Agreement may have
on BWW or its business, including the risks that (a) BWW's stock price may decline significantly if the Merger is not completed, (b) the Merger Agreement may be terminated in circumstances requiring BWW to pay Arby's a termination fee of $ 74 million, or (c) the circumstances of the termination, including the possible imposition of a 12 - month tail period during which the termination fee could be payable upon certain subsequent transactions, may have a chilling effect
on alternatives to the Merger; (3) the effects that the announcement or pendency of the Merger may have
on BWW and its business, including the risks that as a result (a) BWW's business, operating results or stock price may suffer, (b) BWW's current
plans and operations may be disrupted, (c) BWW's ability to retain or recruit key employees may be adversely affected, (d) BWW's business relationships (including, customers, franchisees and suppliers) may be adversely affected, or (e) BWW's management's or employees» attention may be diverted from other important matters; (4) the effect of limitations that the Merger Agreement places
on BWW's ability to operate its business, return capital to shareholders or engage in alternative transactions; (5) the nature, cost and outcome of pending and future litigation and other legal proceedings, including any such proceedings related to the Merger and instituted against BWW and others; (6) the risk that the Merger and related transactions may involve unexpected costs,
liabilities or delays; (7) other economic, business, competitive, legal, regulatory, and / or tax factors; and (8) other factors described under the heading «Risk Factors» in Part I, Item 1A of BWW's Annual Report
on Form 10 - K for the fiscal year ended December 25, 2016, as updated or supplemented by subsequent reports that BWW has filed or files with the SEC.
New accounting rules are likely to show that public pension
plans could face hundreds of billions of dollars in additional
liabilities, putting new pressure
on state and local governments to act.
All other department and agency expenses increased by $ 1.6 billion (3.2 %), largely reflecting an increase in actuarial
liabilities for claims and employees» pension and other future benefit costs, the latter reflecting the impact of low interest rates
on plan assets.
Depending
on your business
plan, you should consider additional miscellaneous costs such as
liability insurance, laundry detergent, gasoline and utilities.
This assumption rests
on yet another, still more tenuous one: that uncooperative provinces like Saskatchewan and Manitoba are unwilling to commit to a national carbon price, not because of their own particular political interests and
liabilities, but because they remain unconvinced that the national climate
plan will actually succeed.
Fiserv offers integrated, front - to - back wealth management solutions to help your firm deliver
on goals - based wealth management the promise of the unified managed household (UMH)-- a single view of total assets and
liabilities for each customer household, actionable data for optimal financial
planning and decisions, and all the automation for portfolio construction, trade execution and rebalancing, portfolio accounting, performance calculation and reporting.
Changes in actuarial assumptions (i.e. the discount rate and expected return
on plan assets) can cause big swings in total reported net pension
liabilities.
Cashing Out: With this option you will actually have to pay penalties, because you are taking out your 401 (k)
plan and will incur income tax
liabilities on the entire withdrawal amount.
Based
on the SportsCAPP model, I proposed the citywide
plan to help youth sports teams to address concussions in young athletes and try to reduce
liability exposure for coaches and the city.
Adams» testimony also questioned the proposed elimination of the current $ 1 million cap
on corporate franchise tax
liability based
on taxpayer's in - state capital and
plans to establish a «financial nexus» for out - of - state credit card operations where no physical in - state nexus exists.
Paterson's secretary, Larry Schwartz, and NYC OTB President Greg Rayburn held a conference call earlier today to reiterate that the cash - strapped betting operation will shut down if the Legislature doesn't approve its restructuring
plan, costing thousands of jobs and leaving the state
on the hook for $ 540 million worth of pension
liabilities and $ 100 million in outstanding bankruptcy claims.
But Republicans are seizing
on the
planned absences as proof of what they describe as Mr. Obama's vulnerability — and the political
liability he could pose to fellow Democrats who are seeking re-election.
Mr. Cuomo's office had no immediate response to the proposal, which also included a
plan to close the so - called L.L.C. loophole, which allows corporate interests to spend almost unlimited amounts of money
on campaigns by channeling contributions through limited
liability companies, which can be designed to provide little transparency.
«Every economic expert knows that a retirement incentive program, despite some short - term savings, can wreak havoc
on long - term fiscal health, as was reiterated by the recent Boston College study
on pension
liabilities, and that's why House Democrats have opposed retirement incentive
plans as part of this deficit mitigation proposal,» Sharkey and Aresimowicz said in a statement.
A number of expenses are slated for modest decreases in the spending
plan — including health insurance costs,
liability insurance and fuel costs, among other items — which has reduced reliance
on fund balance.
For starters, Congress quickly passed the 1990 Oil Pollution Act which overhauled shipping regulations, imposed new
liability on the industry, required detailed response
plans and added extra safeguards for shipping in Prince William Sound itself.
Finance committee members are most likely to concentrate
on current assets and current
liabilities and be concerned if the ratio between these, the current ratio, varies significantly from that forecast in the institution's financial
plan.
The sponsors of private
plans must therefore contribute much more for every dollar of promised benefits than governments contribute to teacher pension
plans that value
liabilities using an 8 percent assumed return
on portfolios heavily weighted with stocks, hedge funds, or private equity.
According to teacher Gayle Allensworth, the students then «wrote grants, developed a budget, formulated fund - raising
plans, spoke to civic organizations, appeared
on local radio and TV shows, researched
liability laws, and studied park design.»
Those passing
on their money get the satisfaction of seeing others benefit and inheritance tax
liabilities may be reduced if the transfer occurs over a longer and well -
planned period of time.
Despite the fact that North Carolina already ranks near the bottom nationally in the generosity of its retiree health
plan — better only than Georgia — Senate and House lawmakers met
on Monday to mull over ways to address the
plan's looming unfunded
liability, with some options including a reduction and even elimination of the state's commitment to providing its workers with retiree health benefits.
As I noted
on Twitter, the $ 3.4 billion in back pay is equivalent to about 1 / 8th of the teacher pension
plan's $ 24.9 billion unfunded
liability.
Specifically, we think
liabilities with BlackBerry's consumer business need to be contained, restructuring must be implemented and possibly deepened, and
plans made to fully embark
on its enterprise strategy.»
Accordingly, the amount of potential capital gain at death is also frozen, allowing the estate planner to estimate his or her potential tax
liability on death and better
plan for the payment of income taxes.
Where should the discount rate for
liabilities on a defined benefit pension
plan be set?
When you select a repayment
plan for your tax
liability, select the option that will cause you the least hardship and least impact
on your financial track record and credit.
The employer is
on the hook for the full elected
liability of an FSA
plan as of the first day of the
plan year.
If you are currently making payments
on an installment
plan, you can use this form to apply to roll your new tax
liability into your current payment
plan.
The subsequent chapter 13 bankruptcy eliminated the second mortgage lien, effectively wiping out any
liability the debtor may have had
on the second mortgage outside of his chapter 13
plan payments.
If you
plan to rent a car while
on vacation, find out what kind of collision, comprehensive and
liability coverage you have
on your policy.
On the flip side, there could be a large tax
liability if the post secondary
plans do not work out.
You also have decreased
liability risks because any injuries sustained by guests outside the boundaries of your unit, such as
on walkways or common areas, will be covered by the condo association's master
plan.
If you have college student renters insurance,
on the other hand, your
liability coverage can defend you and pay for the loss, allowing you to continue living the live you had
planned all along.
I am
planning to invest 10000 per month through SIP route in below mentioned portfolios.Please advise me whether the below bifurcation is suitable for my profile
on a long term prospective.My age is 26, unmarried and as of now i do not have any
liability.
The money you contribute to a 403 (b)
plan comes straight out of your paycheck
on a pre-tax basis, allowing you to reduce your taxable income and your tax
liability.
There is no tax
liability on transfers within the
plan and no income tax
liability on any dividends issued within the
plan.
At the same time, given their long - term time horizon and the fact that
on - going payments in their
plans are fairly certain, most pension
plans and endowments realize that they have more liquidity than they need to cover their ongoing
liabilities.
Dear Diganta, Before discontinuing these
plans, kindly buy a term insurance
plan based
on your future income potential, living expenses, financial obligations & financial
liabilities (if any).
This will allow you to estimate your potential tax
liability on death and better
plan for the payment of income taxes.