Sentences with phrase «term deferral»

Unlike long - term deferral period annuities (longevity insurance) that are primarily meant to protect against longevity risk, a short - term deferral period annuity can provide a steady income to pre-fund retirement spending over the entire retirement life cycle.

To most of the people out there that are not CPAs, the term deferral would throw them off, but it's a way of saying that there are incredible tax benefits to using these accounts.

If the Release Requirements are satisfied, then the portion of any payments that would otherwise have been paid during the period between the Termination Date and the Release Date shall instead be paid as soon as reasonably practicable following the Release Date (or, if the Review Period applies and the Board has notified you that it is reviewing your cessation of employment under the lookback provisions of the Cause definition, the end of the Review Period with regard to payments that qualify as short term deferral under Section 409A of the Code).

Not exact matches

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 things.

Participants do not accrue any additional benefits, and distributions from these deferral plans will be made pursuant to the terms of the plans.

Interest accrued during the deferral will be waived, and your loan terms will be extended one month (interest will be charged during this extra month).

That means that California is now home to 912 charter schools and well over 316,000 students, all of whom deserve better than schools facing an untenable cash flow situation caused by State deferrals, apportionment funding delays and difficulty in securing affordable short - term loans.

Under the school admissions code, the local education authority must make it clear in admissions arrangements that parents can request a deferral until later in the academic year or until the term in which the child reaches compulsory school age.

Charter schools have been disproportionally hit during the budget crisis due to the fact that new and growing schools have been «frozen out» of the flex lock - in, charters have limited access to categorical funding like K - 3 Class Size Reduction, and charters are devastated by deferrals because they lack access to short - term working capital.

Learn more about how tax deferral and other long - term investing strategies can help you pursue your retirement goals with our guide to Investing Principles.

CIBC and RBC announced that it would help their Fort McMurray and Lac la Biche clients with «special financial considerations and assistance, including short - term payment deferrals on personal loans, home insurance, auto insurance and credit cards.»

Your new payment is determined by your income, like regular HAMP, and can be achieved by lowering the interest rate, and deferral (not charging interest on part of the principal) but never by principal reduction and the loan term can not be extended beyond thirty years.

Then that person could decide how much to contribute to his or her RRSP depending on their individual circumstances — how much contribution room they have left, the benefit of the tax deferral, and any need for the money in the short term.

Variable annuities are long - term investments intended for retirement purposes that offer tax - deferral, professionally managed investment options and flexible payouts.

The tax benefits of tax deferral requires some time to realize a benefit and thus would present a greater benefit (in terms of suitability) whereas immediate annuities offer a steady guaranteed income for older individuals for retirement.

So apart from the Canadian dividend tax credit giving you a major tax - deferral opportunity, dividends can supply a big part of your overall long - term portfolio gains.

Contributors get the benefits of tax deferral but forfeit the more advantageous long - term capital gains treatment.

The deferral of earnings to the future reduces book value, reduces short - term earnings relative to book value, and increases expected long - term earnings growth.

You gain the benefit of tax - deferral but lose the benefit of the long - term capital gains tax rate.

Interest accrued during the deferral will be waived, and your loan terms will be extended one month (interest will be charged during this extra month).

The deferral of the CPP doesn't cost them anything in terms of lost value since the initial payment grows by 8.4 % for each year up to age 70.

Tax deferral is encouraged by the government to stimulate long - term saving and investment, especially for retirement.

And because any growth in your annuity value is generally not taxed until you take money out of the contract, the combination of tax deferral and the ability to establish guaranteed income can be an effective way to plan for retirement and other long term goals.

When saving for the long term, it may make good investment sense to rely on tax deferrals.

Deferral: Deferring a contractually due payment on a closed - end loan without affecting the other terms, including maturity, of the loan.

Of course, these accounts can offer big benefits in terms of tax deferral, and often come with a matching contribution from your employer, as well.

The IRS uses the term «like - kind» to describe the type of real property that qualify for § 1031 tax deferral.

If you opt for the most tax deferral and draw your TFSA down first, it could mean you're taking larger taxable withdrawals from your RRSP and holding company in later years and paying more tax in the long run, at the expense of some short - term tax savings.

An outdated, not fit for purpose Controlled Foreign Companies (CFC) regime, coupled with the «Check the Box» election, no exemption for foreign dividends, and pliant treaty partners like Luxembourg and Ireland (who can't compete unless they drop their Corporation Tax aspirations), and you have the perfect (tax) storm: very low effective corporate tax rate and long term tax deferral (there being no incentive for the likes of Apple to repatriate their profits to the US).

However, in Gillis v. Eagleson, the stay of the civil suit was ordered on terms designed to safeguard the plaintiff's rights — i.e., that in exchange for a deferral of the civil case against him, Eagleson would have to pay into court $ 40,000 (in 1995, U.S. dollars).

He regularly advises in Share Scheme cases on Remuneration Code issues, deferral terms and leaver provisions, vesting and forfeiture issues and the impact of the restraint of trade and penalties doctrines.

Deferrals are defined as «applicants admitted for a prior term who were granted a postponed enrollment to the current term.»

And because any growth in your annuity value is generally not taxed until you take money out of the contract, the combination of tax deferral and the ability to establish guaranteed income can be an effective way to plan for retirement and other long term goals.

This combination of tax deferral and the ability to establish guaranteed income can make an annuity an effective tool for retirement planning and other long term goals.

Any group term life insurance coverage offered by an employer that exceeds the base benefit is paid by the insured employee through paycheck deferrals.

There was a whole lot of reading to go with this mortgage term, but essentially it is a deferral of standard mortgage payments until the specified mortgage term «matures».

Each course has a set schedule for assignments, projects, and examinations — please note there are fees imposed for late submissions of assignments and projects, as well as for deferral of examinations or transferring to subsequent terms.

The term «like - kind exchange» describes the federal and state capital gains tax deferral strategy requirement of an Internal Revenue Code (IRC) Section 1031 tax deferred exchange that properties exchanged must be like - kind to one another.

However, there are numerous facts and actions that can affect the outcome of this short - term tax deferral strategy, so the Investor should always have his technical advisors carefully evaluate the 1031 exchange agreements and specific fact pattern involved with any potentially failed 1031 exchange transaction to determine when the Investor had the right to obtain access to or receive the benefits from the 1031 exchange funds in order to determine whether the capital gain income tax liabilities can be deferred into the following income tax reporting year.

This short - term tax deferral strategy provides an excellent income tax planning opportunity when a 1031 exchange transaction does in fact fail unexpectedly.

TREB says change could produce many benefits for Realtors, such as a lower income tax rate, greater accumulation of wealth through long - term tax deferral, providing a vehicle for retirement savings, faster repayment of debts, cheaper funding of non-deductible expenses, providing an incentive to save, providing individual pension plans, tax deferral on bonus accruals and a capital gains exemption.