Impact of Tax Reform Law, primarily re-measurement of deferred
tax assets at lower corporate tax rates
These companies initially recorded their deferred
tax assets at the older, higher rate, so the tax cut made those assets less valuable.
Not exact matches
To find the wealthiest people in the world, Wealth - X looked
at its database of dossiers on more than 110,000 ultra-high net - worth people and used a proprietary valuation model that takes into account each person's
assets, then adjusts estimated net worth to account for currency - exchange rates, local
taxes, savings rates, investment performance, and other factors.
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 thin
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 thin
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.
Billionaire investor Stephen Jarislowsky, whose firm manages $ 35 billion in
assets, wrote an op - ed for the Financial Post that says higher
taxes on capital gains would, «hammer another nail in the coffin for Canadian investments, particularly
at a time when our economic outlook is already relatively weak.»
Bhanu Baweja, head of emerging market cross
asset strategy
at UBS, says the
tax, combined with other regulations, could help reduce financial risks.
The exit
tax looks
at the
asset's value and assesses
taxes as if it were sold.
The positives of his first two years in politics have been swamped by his star - crossed attempt
at tax reform and his failure to put his personal
assets in a blind trust.
Furthermore, Boris Schlossberg, managing director
at BK
Asset Management, said Tuesday on «Trading Nation» that while neither stock is a buy right now, «the bullish case for both is if you're truly a big believer in a massive bull move this year in the market, and that the
tax cut is going to increase spending on travel.»
Companies have announced significant earnings pickups as a result of the lower
tax rate,» said David Katz, chief investment officer
at Matrix
Asset Advisors in New York.
You can choose to record depreciation
at a higher rate early in the life of your fixed
assets, decreasing income, and therefore
taxes.
At its most basic level,
tax - loss harvesting is selling a security that has experienced a loss — and then immediately buying a correlated
asset (one that provides similar exposure, ideally in the same
asset class) to replace it.
If you have any stock or other
asset in a taxable account, it's worth looking
at whether it would make sense to sell off appreciated long - term investments while you're in a lower
tax bracket.
«These are good ways to transfer minority stock stakes to your children
at levels that will trigger little or no
tax liability,» explains Michael Mullaugh, an estate - settlement manager with Mellon Private
Asset Management, in Pittsburgh.
The ACCA allows manufacturing companies to depreciate, for
tax purposes, the value of newly purchased equipment and machinery
at the accelerated rate of 50 per cent per year, reducing their taxable income in the first few years of owning the
asset.
Assets in a UGMA are
taxed at the child's rate, usually zero.
Under Section 179 of the
tax code, explains Brian McCuller, JD, CPA, «the expensing provision allows capital investments of up to $ 500,000 for certain property to be taken as an expense deduction — rather than being depreciated break — which was made permanent under the PATH Act passed
at the end of 2015 — phases out for
asset purchases above $ 2 million.»
Under normal market conditions, the Near - Term
Tax Free Fund invests at least 80 percent of its net assets in investment grade municipal securities whose interest is free from federal income tax, including the federal alternative minimum t
Tax Free Fund invests
at least 80 percent of its net
assets in investment grade municipal securities whose interest is free from federal income
tax, including the federal alternative minimum t
tax, including the federal alternative minimum
taxtax.
Tax loss harvesting is a tax deferral strategy which involves selling a security currently running at a loss and buying a correlated asset in its place to provide almost identical exposu
Tax loss harvesting is a
tax deferral strategy which involves selling a security currently running at a loss and buying a correlated asset in its place to provide almost identical exposu
tax deferral strategy which involves selling a security currently running
at a loss and buying a correlated
asset in its place to provide almost identical exposure.
Real estate might be second to the bottom of the list, but it's
at the top of the list of money - making
assets thanks to depreciation, mortgage interest deduction, the 1031 Exchange, and the $ 250,000 / $ 500,000 in
tax - free profits upon sale.
I see a robust economy in most industry sectors ready to go
at the starting gate with a Donald Trump presidency, with this man
at the helm who knows how to leverage trade deals internationally and bring a ROI on our US based
assets, with growth opportunities through
tax incentives, vis a vis, a community organizer and his successor who have constantly sucked the life out of their American Host.....
In addition, foreign profits invested in non-cash
assets offshore would be
taxed at the rate of 7 %.
Strategic Advisers, Inc. (Strategic Advisers), applies
tax - sensitive investment management techniques in FPP and PTS (including «
tax - loss harvesting») on a limited basis,
at its discretion, primarily with respect to determining when
assets in a client's account should be bought or sold.
«Recent federal and state investigations and litigation have raised questions as to whether the investment in unconventional
assets in retirement accounts may jeopardize these accounts»
tax - favored status and place account owners» retirement savings
at risk.»
However, there is a provision to impose income
tax on the capital gains on
assets held
at death to the extent those gains are greater than $ 10 million; (it is unclear if the $ 10 million would apply individually or for a couple.
Fidelity ® Personalized Portfolios apply
tax - sensitive investment management techniques (including
tax - loss harvesting) on a limited basis,
at their discretion, primarily with respect to determining when
assets in a client's account should be bought or sold.
All untaxed income currently held overseas will immediately be
taxed at a fixed rate: 12 percent for money held in liquid
assets like stocks and bonds, 5 percent for intangibles like buildings and factories.
Non-cash
assets provide a powerful way to increase the impact of charitable giving and maximize
tax benefits
at the same time.
Generally, converted
assets in the Roth IRA must remain there for
at least five years to avoid penalties and
taxes.
An IRA
at another financial institution, you can initiate an
asset transfer,
tax - free.
The example, which illustrates a long - term average return on a balanced investment of stocks and bonds, assumes a single, after -
tax investment of $ 75,000 with a gross annual return of 6 %,
taxed at 28 % a year for taxable account
assets and upon withdrawal for
tax - deferred annuity
assets.
The Near - Term
Tax Free Fund invests
at least 80 percent of its net
assets in investment - grade municipal securities.
Under the new
tax law, companies that make a one - time repatriation of cash will be
taxed at a rate of 15.5 percent on cash holdings and 8 percent on nonliquid
assets.
* Strategic Advisers, Inc. (SAI), applies
tax - sensitive investment management techniques in the Fidelity ® Tax - Managed U.S. Equity Index Strategy, including «tax - loss harvesting,» at its discretion, solely with respect to determining when assets in a client's account should be bought or so
tax - sensitive investment management techniques in the Fidelity ®
Tax - Managed U.S. Equity Index Strategy, including «tax - loss harvesting,» at its discretion, solely with respect to determining when assets in a client's account should be bought or so
Tax - Managed U.S. Equity Index Strategy, including «
tax - loss harvesting,» at its discretion, solely with respect to determining when assets in a client's account should be bought or so
tax - loss harvesting,»
at its discretion, solely with respect to determining when
assets in a client's account should be bought or sold.
The
tax hit will be large and would hate for ya to have a large
tax bill and have to sell an
asset at a bad time to pay «the man».
In addition, as of December 31, 2007, 2008 and September 30, 2009, we had recorded a full valuation allowance on our United States net deferred
tax assets as
at this point we believe it is more likely than not that we will not achieve profitability and accordingly be able to use our deferred
tax assets in the foreseeable future.
For short - term capital gains — for
assets held for less than a year — people pay
taxes at the same rate as they do on their ordinary income.
JPMorgan reported a net $ 2.4 billion charge, made up of the impact of repatriation of overseas earnings and adjustments to
tax - oriented investments such as affordable housing and energy, but also offset partly by a revaluation of the firm's deferred
tax liabilities rather than
assets as
at other firms.
Another wrinkle is Citi's so - called deferred
tax asset, which the bank values
at around $ 50 billion.
Sale of capital
assets such as property, gold, and bonds: in this case, the Capital Gains
Tax is charged at the same rate as that of the investor's or the taxpayer's income tax slab ra
Tax is charged
at the same rate as that of the investor's or the taxpayer's income
tax slab ra
tax slab rate.
Likewise, Clinton would limit itemized deductions, raise the estate
tax and increase
taxes on capital gains (profits from the sale of stocks and other
assets held
at least a year); these are concentrated among the wealthy and upper middle class.
Analyzing the
tax implications of
asset allocation shouldn't be the byproduct of new legislation from Washington, D.C., even though that's the case in late 2017, said Michael Shea, a financial advisor
at Applied Capital in Nashville.
Carney went on to warn, «On the downside,
at present, crypto -
assets raise a host of issues around consumer and investor protection, market integrity, money laundering, terrorism financing,
tax evasion, and the circumvention of capital controls and international sanctions.»
«The key to
asset location is to place the most
tax efficient
assets into taxable investment accounts and the most
tax inefficient
assets into the
tax - deferred / Roth accounts, said Ben Westerman, senior vice president
at HM Capital Management, in St. Louis, Mo. «Index funds (in particular the S&P 500 Index) are the most
tax efficient investment vehicles,» Westerman said.
The Near - Term
Tax Free Fund invests
at least 80 percent of its net
assets investment - grade municipal securities.
So, a divestment of his specific blend of ownership
assets and deferred liabilities would trigger not only a huge
tax bill, but, also result in the taxation
at ordinary income
tax rates.
These accounts should hold the very highest - return potential
assets since their returns will not be
taxed at all based on current
tax law.
Companies in MLPs and REITs avoid corporate income
taxes so it is a much more financially - efficient way to operate the
assets than
at a traditional company.
Roth IRAs are a great location for the
assets of many savers, particularly if you think you may need to tap into those funds
at some point before retirement because you can withdraw contributions from a Roth IRA
tax - free
at any time.
If you're seeing gains on
assets held for a shorter time period, you're going to have to pay a
tax rate starting
at a whopping 28 %.