Sentences with phrase «tax planning challenges»

For many taxpayers, the changes made by the legislation present a host of tax planning challenges and opportunities going forward.

The rule changes regarding deductible expenses, exemptions, credits and the tax brackets pose new income - tax planning challenges for all Americans.

Not exact matches

With so many employee plans set to be affected by the Cadillac Tax, it presents a number of challenges.

Rule changes regarding deductions, exemptions and brackets pose tax - planning challenges for all, including those planning for retirement.

Practically speaking, if you're a big earner who's put off retirement planning until relatively late, your biggest challenge is likely to be the tax code.

Such risks, uncertainties and other factors include, without limitation: (1) the effect of economic conditions in the industries and markets in which United Technologies and Rockwell Collins operate in the U.S. and globally and any changes therein, including financial market conditions, fluctuations in commodity prices, interest rates and foreign currency exchange rates, levels of end market demand in construction and in both the commercial and defense segments of the aerospace industry, levels of air travel, financial condition of commercial airlines, the impact of weather conditions and natural disasters and the financial condition of our customers and suppliers; (2) challenges in the development, production, delivery, support, performance and realization of the anticipated benefits of advanced technologies and new products and services; (3) the scope, nature, impact or timing of acquisition and divestiture or restructuring activity, including the pending acquisition of Rockwell Collins, including among other things integration of acquired businesses into United Technologies» existing businesses and realization of synergies and opportunities for growth and innovation; (4) future timing and levels of indebtedness, including indebtedness expected to be incurred by United Technologies in connection with the pending Rockwell Collins acquisition, and capital spending and research and development spending, including in connection with the pending Rockwell Collins acquisition; (5) future availability of credit and factors that may affect such availability, including credit market conditions and our capital structure; (6) the timing and scope of future repurchases of United Technologies» common stock, which may be suspended at any time due to various factors, including market conditions and the level of other investing activities and uses of cash, including in connection with the proposed acquisition of Rockwell; (7) delays and disruption in delivery of materials and services from suppliers; (8) company and customer - directed cost reduction efforts and restructuring costs and savings and other consequences thereof; (9) new business and investment opportunities; (10) our ability to realize the intended benefits of organizational changes; (11) the anticipated benefits of diversification and balance of operations across product lines, regions and industries; (12) the outcome of legal proceedings, investigations and other contingencies; (13) pension plan assumptions and future contributions; (14) the impact of the negotiation of collective bargaining agreements and labor disputes; (15) the effect of changes in political conditions in the U.S. and other countries in which United Technologies and Rockwell Collins operate, including the effect of changes in U.S. trade policies or the U.K.'s pending withdrawal from the EU, on general market conditions, global trade policies and currency exchange rates in the near term and beyond; (16) the effect of changes in tax (including U.S. tax reform enacted on December 22, 2017, which is commonly referred to as the Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personntax (including U.S. tax reform enacted on December 22, 2017, which is commonly referred to as the Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personntax reform enacted on December 22, 2017, which is commonly referred to as the Tax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personnTax Cuts and Jobs Act of 2017), environmental, regulatory (including among other things import / export) and other laws and regulations in the U.S. and other countries in which United Technologies and Rockwell Collins operate; (17) the ability of United Technologies and Rockwell Collins to receive the required regulatory approvals (and the risk that such approvals may result in the imposition of conditions that could adversely affect the combined company or the expected benefits of the merger) and to satisfy the other conditions to the closing of the pending acquisition on a timely basis or at all; (18) the occurrence of events that may give rise to a right of one or both of United Technologies or Rockwell Collins to terminate the merger agreement, including in circumstances that might require Rockwell Collins to pay a termination fee of $ 695 million to United Technologies or $ 50 million of expense reimbursement; (19) negative effects of the announcement or the completion of the merger on the market price of United Technologies» and / or Rockwell Collins» common stock and / or on their respective financial performance; (20) risks related to Rockwell Collins and United Technologies being restricted in their operation of their businesses while the merger agreement is in effect; (21) risks relating to the value of the United Technologies» shares to be issued in connection with the pending Rockwell acquisition, significant merger costs and / or unknown liabilities; (22) risks associated with third party contracts containing consent and / or other provisions that may be triggered by the Rockwell merger agreement; (23) risks associated with merger - related litigation or appraisal proceedings; and (24) the ability of United Technologies and Rockwell Collins, or the combined company, to retain and hire key personnel.

Trump's tax cuts and planned $ 1.5 trillion in infrastructure spending, which are expected to boost the economy while escalating the budget deficit, could pose a challenge for Powell.

European automakers fell across the board Friday after Germany's Economy Minister warned of a legal challenge to President Donald Trump's border tax plans ahead of a meeting with Angela Merkel.

The reconciliation bill also initially delayed but did not repeal the so - called «Cadillac tax» on high - cost insurance plans to avoid revenue loss outside the budget window, but an amendment repealing it was adopted by an overwhelming bipartisan vote and no Byrd rule challenge was raised despite its deficit impact.

Importantly, when one measures the distributional effect of tax reform they must look at the entire plan; however, absent SALT repeal, it is more challenging to achieve distributional - neutrality and more likely that tax reform overall will be regressive in nature.

«We would be remiss in our duty to you and our students if we did not challenge your continuing misuse of Catholic teaching to defend a budget plan that decimates food programs for struggling families, radically weakens protections for the elderly and sick, and gives more tax breaks to the wealthiest few,» the group wrote in a letter to the lawmaker.

Former Bronx Councilman Oliver Koppell, who is reportedly mulling a primary challenge to IDC Leader Jeff Klein this fall, issued a statement this morning blaming Klein for the refusal of his power - sharing partner, Senate GOP Leader Dean Skelos, to allow a bill establishing NYC Mayor Bill de Blasio's tax - the - rich - for - pre-K plan to the floor for a vote.

ALBANY — Gov. Cuomo faced a breakfast revolt from three liberal Assembly Democrats yesterday as they challenged his plan to allow the multibillion - dollar «millionaire's tax» expire at the end of the year.

Conservative plans to introduce a marriage tax break have been challenged by a thinktank report arguing marriage is not decisive in making relationships more stable.

The competition will challenge counties, cities, towns and villages to develop innovative consolidation action plans yielding significant and permanent property tax reductions.

Cuomo said in his January State of the State address that he was planning to sue the federal government over the tax bill, but no challenge has materialized.

«The property tax remains the most burdensome tax in New York and by challenging local governments to collaborate and create a plan to streamline operations for voter approval, this game - changing initiative will empower communities, cut costs, and reduce property taxes on Long Island and across New York,» Cuomo said.

An energetic crowd of nearly 200 people packed Syracuse City Hall last night to denounce the Republican federal tax plan and those who voted for it, including Rep. John Katko, cheering every time the event's host, Syracuse Mayor Stephanie Miner, was urged to challenge Katko in 2018.

And in what could be a challenge to his potential 2018 opponents in next years race for governor, Cuomo's property tax plan puts the onus on county executives to develop a proposal for shared services.

The plan proposed by Mr. Christie, the first Republican elected New Jersey governor in 12 years, relies almost exclusively on spending cuts, and stands as a stark example of how a Republican committed to not raising taxes grapples with a state budget in these still - challenging economic times.»

Maryland Attorney General Brian Frosh, D, announced Thursday that he will join several high - tax states planning to challenge the new federal tax law as illegal because it would «jack up» the amount many residents owe.

Still, she noted she would like to see «very significant consideration» given to buses in the Fix NYC plan and pointed to «more challenges» in passing the millionaires tax.

Among the challenges is to fashion a plan that converts a progressive income tax — which applies a higher tax rate to higher earners — to a payroll tax that is traditionally flat, or the same rate, for all employees.

Tuesday is the same date Miner offered when challenging Katko to a debate on the tax plan earlier this week on Twitter.

Rather than offer up a plan to ensure that services are maintained by requiring the wealthy to pay their fair share in taxes, Malloy is berating legislators or anyone else who challenges the house of cards he has built.

A trio of challenges remain as the Legislature on Sunday passed the 90 - day mark in its session: a budget, a tax plan and a school funding formula.

With these challenges in mind, Jackson ® offers Perspective Advisory II which offers you the freedom to create your own distinctive portfolio plan with quality investments, optional benefits *, and tax deferral †.

But as even he has discovered, many of these investors may still need some help or guidance in choosing ETFs, settling on an appropriate asset allocation, rebalancing or even with financial issues that go well beyond managing investment portfolios — more holistic challenges like tax - efficient withdrawal strategies, insurance and estate planning, debt management and the like.

With these challenges in mind, Jackson ® offers Perspective II, one of America's top - selling * variable annuities that offers you the freedom to create your own distinctive portfolio plan with quality investments, optional benefits †, and tax deferral ‡.

A fixed annuity is a retirement vehicle that can help you meet the challenges of tax planning, retirement planning, and investment planning.

Advisors and their clients face new challenges and opportunities in financial planning as the Tax Cuts and Jobs Act, passed in the final weeks of 2017, includes changes to tax rates, deductions, and many provisions of the tax coTax Cuts and Jobs Act, passed in the final weeks of 2017, includes changes to tax rates, deductions, and many provisions of the tax cotax rates, deductions, and many provisions of the tax cotax code.

McKnight points out the challenge to accurately creating a plan for this second bucket, and strongly recommends a tax - free investment advisor for such.

Here are the slides summarizing Dr. Hansen's «tax and dividend» plan for cutting greenhouse gases — excerpted from a longer presentation he gave recently on the intertwined climate and energy challenges (the full PowerPoint presentation is here):

And it is for this reason that the biggest challenge that we face is that of bringing education into line employee monitoring, data privacy, employee tax welfare and benefit plans, and flexible working policies (so - called «smart working»).

A challenge by HMRC on corporate or personal tax planning arrangements therefore has never been more likely, and in 2012 the conviction rate was as high as 86 % of cases prosecuted.

Would a federal tax plan that simply took the amount required to run the government and divided that amount across the states based on population and directly charged the states likely to survive a legal challenge?

We are able to deliver practical and commercial legal advice to our clients by drawing on the expertise of other practice areas within the firm, including property, tax and estate planning and the challenging issues of passing property to the next generation.

In addition to the need for labor lawyers, tax and business - transactions lawyers will become more and more in demand as state - level medical and recreation marijuana reforms create new needs for new businesses to sort through new tax laws and business - planning challenges posed by operating a state - permitted marijuana business.

Short Answer Would a federal tax plan that simply took the amount required to run the government and divided that amount across the states based on population and directly charged the states likely to survive a legal challenge?

Pension claim fall - out from the Barber decision, tax planning under challenge from a cash - starved government, commercial property fraud, possible fall - out from securitisation of residential mortgages — the terms of which may be subject to severe challenge from insurers of small firms — and mergers and acquisitions which have turned out to be bad deals, are all building up a head of steam, not only in the UK but on the continent, where claims against law firms have traditionally been almost non-existent.

Purchasing an HSA health insurance plan has many advantages, but understanding the details of taxes and investment can be challenging.

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While the House Republican tax plan introduced this week openly acknowledges the challenges of child care affordability, its current solutions fall short.

Realizing tax losses lowers tax basis, which makes harvesting harder to do the longer the portfolio grows and may potentially present other tax - planning challenges in the future, especially if you are in a higher tax bracket.

CPD 101: Business Enterprise Valuation CPD 102: Valuation of Property Impairments and Contamination CPD 103: Agricultural Valuation CPD 104: Hotel Valuation CPD 105: Highest and Best Use Analysis CPD 106: Multi-Family Property Valuation CPD 107: Office Property Valuation CPD 108: Seniors Facilities Valuation CPD 109: Lease Analysis CPD 110: Creative Critical Thinking: Advancing Appraisal to Strategic Advising CPD 111: Decision Analysis: Making Better Real Property Decisions CPD 112: Real Estate Consulting: Forecasting CPD 113: Request for Proposals (RFPs) CPD 114: Valuation for Financial Reporting - Real Property Appraisal and IFRS CPD 115: Appraisal Review CPD 116: Land Valuation CPD 117: Exposure & Marketing Time: Valuation Impacts CPD 118: Machinery and Equipment Valuation CPD 119: Urban Infrastructure Policies CPD 120: Urban Infrastructure Applications CPD 121: Submerged Land Valuation CPD 122: Expropriation Valuation CPD 123: Adjustment Support in the Direct Comparison Approach CPD 124: Residential Appraisal: Challenges and Opportunities CPD 125: Green Value — Valuing Sustainable Commercial Buildings CPD 126: Getting to Green — Energy Efficient and Sustainable Housing CPD 127: More Than Just Assessment Appeals — The Business of Property Tax Consulting CPD 128: Retail Property Valuation CPD 129: Industrial Property Valuation CPD 130: Residential Valuation Basics CPD 131: Commercial Valuation Basics CPD 132: More than Just Form - Filling: Creating Professional Residential Appraisal Reports CPD 133: Valuing Residential Condominiums CPD 134: Rural and Remote Property Valuation CPD 135: Buy Smart: Commercial Property Acquisition CPD 136: Waterfront Residential Property Valuation (Coming soon: 2018) CPD 140: Statistics 101: Math Literacy for Real Estate Professionals CPD 141: Exploratory Data Analysis: Next Generation Appraisal Techniques CPD 142: Introduction to Multiple Regression Analysis in Real Estate CPD 143: Appraisal Valuation Models CPD 144: Geographic Information Systems and Real Estate CPD 145: Introduction to Reserve Fund Planning CPD 150: Real Property Law Basics CPD 151: Real Estate Finance Basics CPD 152: Financial Analysis with Excel CPD 153: Entrepreneurship and Small Business Development CPD 154: Business Strategy: Managing a Profitable Real Estate Business CPD 156: Organizing and Financing a Real Estate Business CPD 155: Succession Planning for Real Estate Professionals CPD 157: Accounting and Taxation Considerations for a Real Estate Business CPD 158: Marketing and Technology Considerations for a Real Estate Business CPD 159: Human Resources Management Considerations in Real Estate (Coming Soon: 2018) CPD 160: Law and Ethical Considerations in Real Estate Business (Coming Soon: 2018) CPD 891: Fundamentals of Reserve Fund Planning CPD 899: Reserve Fund Planning Guided Case Study