Sentences with phrase «stock was subject to tax»

Not exact matches

You see, although bitcoin and other cryptocurrencies are commonly referred to as a form of digital currency, in the eyes of the IRS, cryptocurrencies are capital assets, like stocks or commodities, and are therefore subject to capital gains taxes.

Then the stock appreciation is subject to capital - gains tax rather than ordinary income tax.

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.

This discussion also does not consider any specific facts or circumstances that may be relevant to holders subject to special rules under the U.S. federal income tax laws, including, without limitation, certain former citizens or long - term residents of the United States, partnerships or other pass - through entities, real estate investment trusts, regulated investment companies, «controlled foreign corporations,» «passive foreign investment companies,» corporations that accumulate earnings to avoid U.S. federal income tax, banks, financial institutions, investment funds, insurance companies, brokers, dealers or traders in securities, commodities or currencies, tax - exempt organizations, tax - qualified retirement plans, persons subject to the alternative minimum tax, persons that own, or have owned, actually or constructively, more than 5 % of our common stock and persons holding our common stock as part of a hedging or conversion transaction or straddle, or a constructive sale, or other risk reduction strategy.

on a pro forma basis, giving effect to (i) the automatic conversion of all of our outstanding shares of convertible preferred stock other than Series FP preferred stock into shares of Class B common stock and the conversion of Series FP preferred stock into shares of Class C common stock in connection with our initial public offering, (ii) stock - based compensation expense of approximately $ 1.1 billion associated with outstanding RSUs subject to a performance condition for which the service - based vesting condition was satisfied as of December 31, 2016 and which we will recognize on the effectiveness of our registration statement in connection with a qualifying initial public offering, as further described in Note 1 to our consolidated financial statements included elsewhere in this prospectus, (iii) the increase in accrued expenses and other current liabilities and an equivalent decrease in additional paid - in capital of $ 187.2 million in connection with the withholding tax obligations, based on $ 16.33 per share, which is the fair value of our common stock as of December 31, 2016, as we intend to issue shares of Class A common stock and Class B common stock on a net basis to satisfy the associated withholding tax obligations, (iv) the net issuance of 7.6 million shares of Class A common stock and 5.5 million shares of Class B common stock that will vest and be issued from the settlement of such RSUs, (v) the issuance of the CEO award, as described below, and (vi) the filing and effectiveness of our amended and restated certificate of incorporation which will be in effect on the completion of this offering.

in the case of our directors, officers, and security holders, (i) the receipt by the locked - up party from us of shares of Class A common stock or Class B common stock upon (A) the exercise or settlement of stock options or RSUs granted under a stock incentive plan or other equity award plan described in this prospectus or (B) the exercise of warrants outstanding and which are described in this prospectus, or (ii) the transfer of shares of Class A common stock, Class B common stock, or any securities convertible into Class A common stock or Class B common stock upon a vesting or settlement event of our securities or upon the exercise of options or warrants to purchase our securities on a «cashless» or «net exercise» basis to the extent permitted by the instruments representing such options or warrants (and any transfer to us necessary to generate such amount of cash needed for the payment of taxes, including estimated taxes, due as a result of such vesting or exercise whether by means of a «net settlement» or otherwise) so long as such «cashless exercise» or «net exercise» is effected solely by the surrender of outstanding stock options or warrants (or the Class A common stock or Class B common stock issuable upon the exercise thereof) to us and our cancellation of all or a portion thereof to pay the exercise price or withholding tax and remittance obligations, provided that in the case of (i), the shares received upon such exercise or settlement are subject to the restrictions set forth above, and provided further that in the case of (ii), any filings under Section 16 (a) of the Exchange Act, or any other public filing or disclosure of such transfer by or on behalf of the locked - up party, shall clearly indicate in the footnotes thereto that such transfer of shares or securities was solely to us pursuant to the circumstances described in this bullet point;

If a donor sells the stock first and then donates the cash proceeds to charity, the donor may be subject to capital gains taxes on the proceeds from the sale of the stock.

The pro forma consolidated balance sheet data gives effect to (i) the automatic conversion of all of our outstanding shares of convertible preferred stock other than Series FP preferred stock into shares of Class B common stock and the conversion of Series FP preferred stock into shares of Class C common stock in connection with our initial public offering, (ii) stock - based compensation expense of approximately $ 1.1 billion associated with outstanding RSUs subject to a performance condition for which the service - based vesting condition was satisfied as of December 31, 2016 and which we will recognize on the effectiveness of our registration statement in connection with this offering, as further described in Note 1 to our consolidated financial statements included elsewhere in this prospectus, (iii) the increase in accrued expenses and other current liabilities and an equivalent decrease in additional paid - in capital of $ 187.2 million in connection with the withholding tax obligations, based on $ 16.33 per share, which is the fair value of our common stock as of December 31, 2016, as we intend to issue shares of Class A common stock and Class B common stock on a net basis to satisfy the associated withholding tax obligations, (iv) the net issuance of 7.6 million shares of Class A common stock and 5.5 million shares of Class B common stock that will vest and be issued from the settlement of such RSUs, (v) the issuance of the CEO award, as described below, and (vi) the filing and effectiveness of our amended and restated certificate of incorporation which will be in effect on the completion of this offering.

It does not discuss all aspects of U.S. federal income taxation that may be relevant to particular holders in light of their particular circumstances or to holders subject to special rules under the Code (including, but not limited to, insurance companies, tax - exempt organizations, financial institutions, broker - dealers, partners in partnerships (or entities or arrangements treated as partnerships for U.S. federal income tax purposes) that hold HP Co. common stock, pass - through entities (or investors therein), traders in securities who elect to apply a mark - to - market method of accounting, stockholders who hold HP Co. common stock as part of a «hedge,» «straddle,» «conversion,» «synthetic security,» «integrated investment» or «constructive sale transaction,» individuals who receive HP Co. or Hewlett Packard Enterprise common stock upon the exercise of employee stock options or otherwise as compensation, holders who are liable for the alternative minimum tax or any holders who actually or constructively own 5 % or more of HP Co. common stock).

In the event of an ownership change, utilization of the Company's pre-charge NOLs would be subject to annual limitation under Section 382, which is generally determined by multiplying the value of the Company's stock at the time of the ownership change by the applicable long - term tax - exempt rate (which is 3.50 % for December 2013).

In the event of an ownership change, utilization of our pre-change NOLs would be subject to annual limitation under Section 382 determined by multiplying the value of our stock at the time of the ownership change by the applicable long - term tax - exempt rate, increased in the five - year period following such ownership change by «recognized built - in gains» under certain circumstances.

Any remaining excess will be treated as capital gain, subject to the tax treatment described below under the heading «Gain on Sale, Exchange or Other Disposition of Our Common Stock.»

Taxation Of Distributions Besides taxes on capital gains incurred from selling shares of ETFs, investors are also subject to pay taxes on periodic distributions, which can be dividends paid out from the underlying stock holdings, interest from bond holdings, return of capital (ROC) or capital gains — which come in two forms: long - term gains and short - term gains.

Today the House passed a bill which would completely exempt from capital gains taxes (subject to per taxpayer limitations) the gain on the sale of qualified small business stock held for more than 5 years, if such stock was purchased... Continue reading →

Today the House passed a bill which would completely exempt from capital gains taxes (subject to per taxpayer limitations) the gain on the sale of qualified small business stock held for more than 5 years, if such stock was purchased after March 15, 2010, and before January 1, 2012.

Gains from the sale of these funds are taxed just like stock and bond ETFs: 23.8 % maximum long - term rate, 43.4 % maximum short - term rate (both rates for tax year 2013, subject to change next year).

Dividends from U.S. and international stocks are fully taxable as income and may be subject to additional foreign withholding taxes.

Response to Nick RMDs apply only to IRAs and 401 (k) s.Retirement assets such as Roth IRAs, plus any other asset held for retirement (real estate, stocks, bonds, collectibles) are not subject to RMDs unless they are held in a tax - deferred retirement account.They are, however, available for drawdown.

If you exercise and sell options on 100 shares of your employer, you will be subject to a withholding tax on the value of 23 of those options (assuming 50 % of the stock option benefit is taxable).

Remember that ETFs are subject to capital gains tax just like individual stocks if held outside a registered retirement account.

On the thought of foreign dividend paying stocks, check to ensure the country in question recognizes the TFSA, as of today, the US does not, which means any gains on US securities will be subject to witholding tax, whereas RRSP is recognized.

Because the stock is received for services, this income is subject to the self - employment tax.

Per my understanding, most Canadian stocks held in a tax - advantaged account aren't subject to Canada's foreign withholding.

Let me add that those individual stocks are also churned very heavily in that portfolio, where any short - term capital gains become subject to taxes.

While these certificates represent shares of foreign stocks, they trade on U.S. exchanges and are not subject to foreign taxes or fees.

For the dividend to be considered as qualified divident rather than ordinary dividend, therefore subject to the favoriable tax rate, the dividends must be paid by a U.S. corporation or a qualified foreign corporation and the mutual fund that holds the dividend - paying stock must have held the equity for more than 60 days during the 121 - day period that begins 60 days before the ex-dividend date (the first date following the declaration of a dividend on which the buyer of a stock will not receive the next dividend payment.

On the other hand, stocks tend to have distributions that are subject to more favorable tax treatment, and index funds buy and sell less frequently.

As we've said, U.S. dividends in retirement accounts are not subject to withholding tax, so for those two reasons U.S. stocks are best held in an RRSP.

Q: Am I subject to U.S. withholding taxes on dividends from American stocks or ETFs held inside my Tax - Free Savings Account?

Unfortunately, you are subjected to withholding tax on dividends from your American stocks when you hold them in your TFSA, according to Dave Walsh, partner in Tax Services at Ernst & Youtax on dividends from your American stocks when you hold them in your TFSA, according to Dave Walsh, partner in Tax Services at Ernst & YouTax Services at Ernst & Young.

Will they also be subjected to the same tax if they buy international stocks (say, Hong Kong stocks) through a US broker?

US stocks trading on a US exchange are not subject to withholding tax on dividends when held in an RRSP, but they are in a TFSA.

Pro tip: Did you know if you own Canadian mutual funds, exchange - traded funds (ETFs) or pooled funds that invest in U.S. stocks in your RRSP, your RRSP is subject to tax?

Canadian mutual funds or Canadian listed exchange traded funds (ETFs) that own foreign stocks are also subject to withholding tax on dividends earned in an RRSP.

If I transfer assets out of the Plan and into an IRA I understand that: (i) those assets will no longer be subject to the protections of ERISA, (ii) I alone will be making investment decisions about those assets and will not be able to rely on the plan sponsor or any other person with ERISA fiduciary responsibilities, (iii) depending on the investments and services selected for the IRA, I may pay more in transaction costs than when the assets are in the Plan, and (iv) if I am between the age of 55 and 59.5, I would lose the ability to potentially take penalty - free withdrawals from the plan, (v) if I continue working past age 70.5 and transferred my plan assets to my new employer's plan, I would not be subject to required minimum distribution, and (iv) if I hold appreciated company stock, I understand any potential tax benefits that may have been available to me (e.g. net unrealized appreciation).

Will they also be subjected to the same tax if they buy international stocks (say,...

Dividends from U.S. and international stocks in these ETFs are subject to foreign withholding taxes in both TFSAs and RRSPs: my colleague Justin Bender estimates these will cost investors between 0.12 % and 0.18 % annually.

Thanks for sharing such great post on stocks and bonds, what i like is the Municipal bonds as they are exempt from all the taxes and interest earned on this bond is not subject to federal income taxes.

Money you make on stocks held outside a registered plan is subject to tax.

When you profit from selling a stock in a non-registered account, you will be subject to capital gains (CG) tax.

I am sending you this letter to make sure that you are aware that Tiberius is offering to purchase all outstanding shares of common stock of MathStar, Inc., a Delaware corporation, («MathStar» or the «Company»), par value $ 0.01 per share (the «Shares»), at a net price per share equal to $ 1.25 in cash (without interest and subject to applicable withholding taxes), upon the terms and subject to the conditions set forth in the Offer to Purchase (the «Offer to Purchase») and the related Letter of Transmittal (the «Letter of Transmittal» and, together with the Offer to Purchase and any amendments or supplements thereto, the «Offer»).

If the stock fell to $ 25 during the year of the exercise, you would be subject to regular tax on only $ 22 per share ($ 25 - $ 3) and not be subject to the AMT adjustment at all.

It's also important to note that since U.S. regulators consider RRSPs and RRIFs to be pension funds, U.S. stocks in those accounts are not subject to withholding taxes.

To the extent that the Fund invests in these securities, the Fund may be subject to an interest charge in addition to federal income tax (at ordinary income rates) on (i) any «excess distribution» received on the stock of a PFIC, or (ii) any gain from disposition of PFIC stock that was acquired in an earlier taxable yeaTo the extent that the Fund invests in these securities, the Fund may be subject to an interest charge in addition to federal income tax (at ordinary income rates) on (i) any «excess distribution» received on the stock of a PFIC, or (ii) any gain from disposition of PFIC stock that was acquired in an earlier taxable yeato an interest charge in addition to federal income tax (at ordinary income rates) on (i) any «excess distribution» received on the stock of a PFIC, or (ii) any gain from disposition of PFIC stock that was acquired in an earlier taxable yeato federal income tax (at ordinary income rates) on (i) any «excess distribution» received on the stock of a PFIC, or (ii) any gain from disposition of PFIC stock that was acquired in an earlier taxable year.

Not only do incentive stock options have qualified and disqualified rules like their ESPP cousins, but they may also be subject to the alternative minimum tax.

The most common items that would subject someone to AMT are: a high number of personal exemptions (lots of kids), high state and local income taxes / sales taxes, exercise of incentive stock options, including others.

While it is true that Canadian investors can get direct access to foreign stocks through a long list of ETFs that trade in the US exchanges, these funds have one drawback that can not be overcome — US - listed ETFs are considered in situ property and could be subject to US Estate Taxes.

Withholding taxes: Foreign stock dividends might be subject to withholding taxes even if held in a RRSP account.

This exemption is key as all property — including your home, cottage, real estate rentals, even stock portfolios — are subject to capital gains tax when they increase in value.

If you fall under the non-resident alien category and the only business you have in the U.S. is in investments (stocks, mutual funds, commodities, etc.) held with a U.S. dollar - denominated brokerage firm or other agent, you are subject to the following tax guidelines.