Sentences with phrase «shares at fair market value»

For tax purposes, you will be considered to have disposed of the shares at the fair market value and you will have to report any capital gains (but you can't claim any capital loss).

A shareholder of a PFIC may elect each year to recognize gain or loss on the shares as if they had sold the PFIC shares at fair market value.

Not exact matches

That increases the shares outstanding and dilutes the stake of existing shareholders, since shares issued by the company through the exercise of options are not sold in exchange for cash at fair market value but are exercised at a discount.

However, the patent market has cooled since those deals were made and industry experts say that fair value of patents in large portfolios is $ 100,000 to $ 200,000, pricing Nokia's portfolio at up to 0.50 euros per share.

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.

The stock grants will generally be subject to tax upon vesting as ordinary income equal to the fair market value of the shares at the time of vesting less the amount paid for such shares, if any.

When shares of Capital Stock are to be issued upon the exercise, grant or vesting of an Incentive Award, Google shall have the authority to withhold a number of such shares having a Fair Market Value at the date of the applicable taxable event determined by the Committee to be sufficient to satisfy the minimum federal, state and local withholding tax requirements, if any, attributable to such exercise, grant or vesting but not greater than the minimum withholding obligations, as determined by Google in its sole discretion.

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.

Except in the event of the optionee's death, if the shares are disposed of prior to the expiration of the statutory holding periods (a «Disqualifying Disposition»), generally, the amount by which the fair market value of the shares at the time of exercise exceeds the total exercise price will be ordinary income.

If you purchase shares at a discount, you must report as income the difference between the cash you invest and the fair market value (full value) of the stock you buy.

However, the amount by which the fair market value of the shares at the time of exercise exceeds the option price will be an «item of adjustment» for participant for purposes of the alternative minimum tax.

Unless the participating employee has previously withdrawn from the offering, his or her accumulated payroll deductions will be used to purchase shares on the last business day of the offering period at a price equal to 85 % of the fair market value of the shares on the first business day or the last business day of the offering period, whichever is lower.

If the optionee disposes of the shares prior to the expiration of the above holding periods, then the optionee will recognize ordinary income in an amount generally measured as the difference between the exercise price and the lower of the fair market value of the shares at the exercise date or the sale price of the shares.

Stock appreciation rights provide for a payment, or payments, in cash or shares of our Class A common stock, to the holder based upon the difference between the fair market value of our Class A common stock on the date of exercise and the stated exercise price at grant up to a maximum amount of cash or number of shares.

Given the absence of a public trading market of our common stock, and in accordance with the American Institute of Certified Public Accountants Accounting and Valuation Guide, Valuation of Privately - Held Company Equity Securities Issued as Compensation, our board of directors exercised reasonable judgment and considered numerous and subjective factors to determine the best estimate of fair value of our common stock, including independent third - party valuations of our common stock; the prices at which we sold shares of our convertible preferred stock to outside investors in arms - length transactions; the rights, preferences, and privileges of our convertible preferred stock relative to those of our common stock; our operating results, financial position, and capital resources; current business conditions and projections; the lack of marketability of our common stock; the hiring of key personnel and the experience of our management; the introduction of new products; our stage of development and material risks related to our business; the fact that the option grants involve illiquid securities in a private company; the likelihood of achieving a liquidity event, such as an initial public offering or a sale of our company given the prevailing market conditions and the nature and history of our business; industry trends and competitive environment; trends in consumer spending, including consumer confidence; and overall economic indicators, including gross domestic product, employment, inflation and interest rates, and the general economic outlook.

For the initial offering, which we expect will commence on the execution and delivery of the underwriting agreement relating to this offering, the fair market value on the first day of the offering period will be the price at which shares of Class A common stock are first sold to the public.

However, a participant may not purchase more than shares in each offering period and may not subscribe for more than $ 25,000 in fair market value of shares of our common stock (determined at the time the option is granted) during any calendar year.

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

The goal is to assess them at fair market value so all property owners are paying their share of county and school district taxes.

Future growth in the shares would be taxable to the grandchildren, with the grandchild's adjusted cost base for tax purposes being the fair market value at the time of transfer.

In the case of a private company, assets are transferred at current fair market value for shares of equal value in the private company; the heirs become shareholders and their wealth rises as the shares rise, while the founder's shares no longer rise in value.

Is that the same if the shares were originally purchased at fair market value rather than below market value?

But in the other extreme case, when you pay the full fair market price for the shares up front, does this mean that with an 83b election there is no tax liability at all (since there is zero difference between the amount paid and the fair market value at time of grant)?

But it was still priced at only $ 0.35 a share & a $ 7.2 m market cap, vs. my $ 2.48 Fair Value estimate — offering a relatively low risk Upside Potential of 609 %!

When an employee stock option is exercised, the stock option benefit (the difference between the exercise price and the fair market value of the share at the date of exercise) is included in income.

ETFs tracks the index very closely, but a wide bid - ask spread or deviations from fair value might make ordering «at market value» a bit risky — you could end up buying / selling your shares at a much higher / lower price than you expect.

And there we have it: A $ 6.2 billion EV for Digicel would actually imply a $ 1.9 billion equity market cap, so we're looking at a potential $ 5.70 Fair Value per share.

While closed - end funds often trade at a premium or discount because they have a fixed number of shares outstanding, market makers work with authorized participants (APs) to strive to keep the price of ETF shares close to fair value (i.e., in line with the ETF's underlying net asset value (NAV)-RRB-.

If events materially affecting the value of a security in a Fund's portfolio, particularly foreign securities, occur after the close of trading on a foreign market but before a Fund prices its shares, the security will be valued at fair value.

A dividend will simply reduce Book and Fair Value, of course, but I haven't seen any mention of dividend anywhere else since then, so any confirmation may prove a pleasant surprise and hopefully attract some fresh attention and investors... Second was EIIB's retirement of 3.3 % of its Shares in Nov 2009 through a tender offer at GBP 7p, a premium of 141 % to the market price at the time!

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.

If Participant's employment with Micro or any Affiliate is terminated for any reason other than death, disability... or retirement... prior to the time when all Shares have become Unrestricted Shares..., Restricted Shares... shall be repurchased by Micro at the lower of (x) the Purchase Price and (y) the Fair Market Value of such Shares on the Repurchase Date.

• Provides money to assure business continuation or dissolution at a fair market value • Provides revenue to pay back debt and satisfy creditors • Assures heirs receive cash for the fair share of the business

Can someone please share some insight or strategies into buying Homepath homes at actual fair market value.

The gain, which is based on the difference between the cost of the shares and the deemed fair market value, is subject to tax on 50 per cent of the gain taxable at your own rate of taxation in the year the shares were gifted or were sold below fair market value.