The Judge accepted that Fairmont had always intended to unwind
the shares on a tax free basis.
Not exact matches
The performance goals upon which the payment or vesting of any Incentive Award (other than Options and stock appreciation rights) that is intended to qualify as Performance -
Based Compensation depends shall relate to one or more of the following Performance Measures: market price of Capital Stock, earnings per
share of Capital Stock, income, net income or profit (before or after
taxes), economic profit, operating income, operating margin, profit margin, gross margins, return
on equity or stockholder equity, total shareholder return, market capitalization, enterprise value, cash flow (including but not limited to operating cash flow and
free cash flow), cash position, return
on assets or net assets, return
on capital, return
on invested
Performance for class B, C, M, R, and Y
shares prior to their inception is derived from the historical performance of class A
shares, adjusted for the applicable sales charge (or CDSC) and, except for class Y
shares, the higher operating expenses for such
shares (with the exception of Putnam
Tax -
Free High Yield Fund and Putnam AMT -
Free Municipal Fund, which are
based on the historical performance of class B
shares).
Performance for class B, C, M, R, T1, and Y
shares prior to their inception is derived from the historical performance of class A
shares, adjusted for the applicable sales charge (or CDSC) and, except for class Y and T1
shares, the higher operating expenses for such
shares (with the exception of Putnam
Tax -
Free High Yield Fund and Putnam AMT -
Free Municipal Fund, which are
based on the historical performance of class B
shares).
For transfers after 2013, investment income earned in an RESP can also be transferred
on a
tax -
free basis to an RDSP provided the plans
share a common beneficiary.
All capital properties, such as
shares in companies and real estate, are automatically transferred between spouses or common - law partners
on a
tax -
free basis.
Performance for class B, C, M, R, and Y
shares prior to their inception is derived from the historical performance of class A
shares, adjusted for the applicable sales charge (or CDSC) and, except for class Y
shares, the higher operating expenses for such
shares (with the exception of Putnam
Tax -
Free High Yield Fund and Putnam AMT -
Free Municipal Fund, which are
based on the historical performance of class B
shares).
Performance for class B, C, M, R, T, and Y
shares prior to their inception is derived from the historical performance of class A
shares, adjusted for the applicable sales charge (or CDSC) and, except for class Y
shares, the higher operating expenses for such
shares (with the exception of Putnam
Tax -
Free High Yield Fund and Putnam AMT -
Free Municipal Fund, which are
based on the historical performance of class B
shares).
Performance for class B, C, M, R, T1, and Y
shares prior to their inception is derived from the historical performance of class A
shares, adjusted for the applicable sales charge (or CDSC) and, except for class Y and T1
shares, the higher operating expenses for such
shares (with the exception of Putnam
Tax -
Free High Yield Fund and Putnam AMT -
Free Municipal Fund, which are
based on the historical performance of class B
shares).
Performance for class T
shares prior to their inception is derived from the historical performance of class A
shares, adjusted for the applicable sales charge (or CDSC) and the higher operating expenses for such
shares (with the exception of Putnam
Tax -
Free High Yield Fund and Putnam AMT -
Free Municipal Fund, which are
based on the historical performance of class B
shares).
This summer, a Deluxe Room starts from 575 CHF (around # 425),
based on two
sharing, and includes breakfast,
free access to pools, saunas, steam - baths and relaxation areas at the Six Senses Spa, parking as well as service charge, all
taxes and VAT.
The Treasury consultation, Paying a Fairer
Share: a Consultation
on Residence and Domicile, issued
on 6 December 2007 stated that one of the anomalies to be corrected was «the fact that certain anti-avoidance legislation, such as provisions introduced to prevent UK residents from making gains
tax free in offshore structures, does not work effectively in relation to remittance
basis users.
Nationwide Bailard Cognitive Value Fund, Nationwide Bailard International Equities Fund, Nationwide Bailard Technology & Science Fund, Nationwide Geneva Mid Cap Growth Fund, Nationwide Loomis Core Bond Fund, Nationwide California Intermediate
Tax Free Bond Fund, Nationwide Large Cap Equity Fund, Nationwide National Intermediate
Tax Free Bond Fund, Nationwide WCM Focused Small Cap Fund, Nationwide Ziegler Equity Income Fund, Nationwide Ziegler NYSE Arca Tech 100 Index Fund and Nationwide Ziegler Wisconsin
Tax Exempt Fund Class A performance prior to each Fund's inception (9/16/13) is
based on performance of Class A
shares of each Fund's predecessor fund.