Sentences with phrase «tax assets for»

In what ways might communities more equitably tax assets for the public good (e.g., through a land value tax)?

But in the important area of capital, this would be unlikely to hurt Citi, because international bank capital rules disqualify all but a small portion of the deferred tax asset for regulatory purposes.

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 thintax 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 thinTax 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.

U.S. - based asset managers like Federated Investors Inc. and Franklin Resources Inc. pay high effective tax rates because they qualify for fewer deductions, so they will keep more of their income.

«But while it's a hard one to call, they could put an asset test on it — meaning employee stock options would be taxed more heavily for those employees who work for big public companies with a large asset base, like the Big Five banks.

It's expected to be a noisy quarter for bank earnings in general, thanks in part to the tax law, which has caused many banks to book losses on repatriated cash and deferred tax assets that declined in value.

The IRS also provides tax breaks for people donating other assets, such as certain wines, art and land.

While the new law is expected to be a long - term positive for most companies, several announced they would have to take one - time charges because the lower rate reduced the value of their deferred tax assets, which represent taxes already paid.

On a non-GAAP basis (excluding stock - based compensation expenses, amortization of intangible assets, reorganization costs, goodwill and technology impairment charges, the impact of the US tax reform and a loss from discontinued operations), net loss for the fourth quarter was $ (798,000), or $ (0.26) per diluted share, compared with a net loss of $ (432,000), or $ (0.15) per diluted share, for the fourth quarter of 2016.

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.»

Here's where things get complicated: In order to calculate the taxes you owe, you need your cost basis — that is, the original value of the asset for tax purposes — and this information can be hard to find.

Contributions to HSAs are made with pretax dollars (in most states), assets grow tax - free, and distributions are tax - free if used to pay for qualified medical expenses or as reimbursement for such expenses.

«When people have forgiven debt, they shouldn't automatically think they're going to be taxed on that income,» says Andrew Schwartz, founder and managing partner of accounting firm Schwartz & Schwartz in Woburn, Mass. «If somebody's debts exceed their assets, that 1099 - C [the tax form for forgiven debt] isn't taxable.»

That's a big tax hit for real estate companies, but especially so for First Capital, given many of its assets are in urban markets, which have some of the highest property tax rates in the world.

It is indeed possible to create a tax - free income stream for life, with an asset that has been around for literally ages — bonds.

Adjusted EBITDA for 2018 excludes stock - based compensation of approximately $ 1.0 million, amortization of acquired intangible assets of approximately $ 2.1 million, depreciation expense of approximately $ 0.5 million, income tax benefit of approximately $ 0.2 million, and interest expense of approximately $ 2.0 million.

SHANGHAI, March 21 - Global asset managers are lobbying Beijing to offer tax benefits and other incentives to entice China's aging population to invest in mutual funds for their retirement, as funds eye a multi-trillion dollar opportunity in commercial pensions.

The recognition of a one - time deferred tax asset relating to SES - 16 / GovSat - 1, which entered into service in March 2018, was the principal reason for the positive income tax contribution of EUR 10.1 million (Q1 2017: EUR 27.7 million expense), as well as the increase in non-controlling interests to EUR 14.8 million (Q1 2017: EUR 0.9 million).

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.»

The reform to the tax system signed into law by President Donald Trump on Dec. 22 will force the British lender to reduce the value of its deferred tax assets, prompting it to take a one - off charge in its results for the 12 months to the end of December.

According to the same person, expenses - including costs paid for the assets and adjusted for tax deductions - equate to around 60 percent of the gross credits earned.

(For the first 10 years, an S corp is liable for a special «built - in gains» tax when selling appreciated assetFor the first 10 years, an S corp is liable for a special «built - in gains» tax when selling appreciated assetfor a special «built - in gains» tax when selling appreciated assets.)

In fact, this kind of negotiated tax increase might be a far preferable outcome for the world's savers, investors and high - income earners than the increasingly likely alternative: persistent uncertainty over the global financial system or the consummation of that uncertainty in an asset - value - destroying economic downturn.

Kris Karlson, president of Bowman / Hanson, an investment - banking firm in San Francisco, says, «If a buyer pays $ 1 million for an asset - based deal, then the IRS allows the buyer to start depreciating those assets immediately, which can provide a very valuable tax benefit.»

When it comes to tax considerations, it generally doesn't matter to sellers of S corporations whether the buyer pays for stock or assets.

That's because the major tax reform passed in Congress this week contains a tweak that eliminates an exemption for many «like kind exchanges,» which lets people swap an asset for a similar one without triggering a tax obligation.

In terms of tax planning, TIPRA may make it attractive for wealthier families to give appreciated assets to college - age children who don't work and are in either of the lowest two tax brackets.

But if this owner structured a deal around the sale of assets, the after - tax outcome would be far less lucrative for her.

However, tax pressures, in addition to legal concerns, encourage buyers to push for asset sales.

Brady's amendment would lengthen to more than three years from one the time period assets must be held in order to be eligible for the capital gains tax rate.

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.

Adjusted for the similar tax effects, SBC expense and also for deferred tax asset valuation allowances provided on operations of our newly acquired Uber and Foodfox businesses, our effective tax rate for Q1 2018 was 23.5 %, compared with 23.8 % for Q1 2017.

Known as the limited - liability company (LLC), this structure offers the best of all corporate worlds for many new businesses: personal - asset protection (normally available only to shareholders of C corporations), elimination of corporate - level taxes (a benefit normally reserved for partners or S - corporation owners), and flexible ownership rules (which S corporations in particular lack).

The deal, agreed to on Monday after 17 hours of talks with eurozone leaders, contains tough conditions including pension cuts, tax increases and the movement of public assets into a trust fund to pay for the recapitalisation of Greek banks.

My assets are: $ 250K in 529 plan for kids, $ 650K home, $ 60K cash, $ 80K Roth, $ 210K tax free investments, $ 140K 401 plan, $ 200K 457 plan.

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.»

Based on whether you sold an asset for a short - term or long - term capital gain, you will be subject to different taxes.

If you've been on the site for awhile, you have a head start because we've already discussed the importance of a discipline known as asset allocation, which involves selecting among different asset classes to build a well - balanced portfolio that can weather different economic environments, tax regimes, global conditions, inflation or deflation, and a host of other variables that history has shown will fluctuate over time.

Compared with a conversion when asset prices were higher, a conversion in a downturn may result in a lower tax bill for the same number of shares.

(Australia ended policy similar to supply management in 2000; a tax of 11 cents per litre was applied to milk and producers were then paid out for the extra but artificial value of their supply - managed assets.)

Corporate taxes: corporate income tax returns, including total assets, credits and deductions, and tax liability for both domestic and foreign owned and controlled corporations.

«Given that tax obligations for digital financial assets and associated investments are not included in the law..., the government views as essential the need to make corresponding changes... regarding taxation and collection,» the summary reads.

Having an updated business valuation is a great asset if ever approached by buyers, brokers, or DSOs, as well as for family, tax, succession and estate planning purposes.

To qualify for the tax - loss benefit, an asset that is purchased within 30 days of a sale, can not be «substantially identical» (as defined by the IRS).

He is responsible for establishing long - term strategic asset allocation benchmarks, implementing client - specific allocations, and managing tax - free fixed income portfolios.

No, some other firms have net worth or assets under management minimums, but we believe quality financial planning, investment management, and tax services is for everyone.

A summary of comments made after the first reading of bill 419059 - 7, «On Digital Financial Assets,» shows the Kremlin eager to enshrine foreign investor access to future Russian token releases, as well as produce clear tax obligations for cryptocurrency holdings from the outset.

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.

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.