Sentences with phrase «than the fair market»

A stock appreciation right entitles a participant to receive a payment, in cash, common stock, or a combination of both, in an amount equal to the difference between the fair market value of the stock at the time of exercise and the exercise price of the award, which may not be lower than the fair market value of the Company's common stock on the day of grant.

The exercise price per share of each stock appreciation right may not be less than the fair market value of a Share on the date of grant, except in certain situations in which we are assuming or replacing stock appreciation rights granted by another company that we are acquiring.

Nonstatutory Stock Options, or NSOs, will provide for the right to purchase shares of our common stock at a specified price, which may not be less than fair market value on the date of grant, and usually will become exercisable (at the discretion of the administrator) in one or more installments after the grant date, subject to the participant's continued employment or service with us and / or subject to the satisfaction of corporate performance targets and individual performance targets established by the administrator.

If the loan is for more than the fair market value of your home (i.e., if your mortgage is underwater), then the loan amount that is over the fair market value counts as a liability under the net worth test.

If the firm gave the data or sold it at less than fair market value, the transaction would amount to a campaign contribution — a twofer violation of the law, which bars corporations and foreign nationals from contributing.

The complaint from state Attorney General Andrew Cuomo's office alleges that Cappuccilli exploited his position by hosting weddings for two daughters at the fairgrounds for substantially less than the fair market value.

FSMC documents acknowledge that the lease is for «less than fair market value,» but that «there is no reasonable alternative to the proposed below market transfer that would achieve the same purpose.»

«I am unable to find the board's sale of Colton for $ 6.6 million was for less than fair market value or was otherwise improper and, consequently, am unable to overturn it,» King stated in a memo sent to the district that explained his response to each side's various arguments.

Mantello said the 2009 Public Authorities Reform Act prohibits the Canal Corp. from selling public land for less than fair market value for any development other than a park or public access.

Taking all of this into account, teachers actually receive salary and benefits that are 52 percent greater than fair market levels.

Biggs and Richwine conclude that after taking everything into account, «teachers actually receive salary and benefits that are 52 percent greater than fair market levels, equivalent to more than $ 120 billion overcharged to taxpayers each year.»

We conclude that public - school teacher salaries are comparable to those paid to similarly skilled private sector workers, but that more generous fringe benefits for public - school teachers, including greater job security, make total compensation 52 percent greater than fair market levels, equivalent to more than $ 120 billion overcharged to taxpayers each year.

... public - school teacher salaries are comparable to those paid to similarly skilled private sector workers, but that more generous fringe benefits for public - school teachers, including greater job security, make total compensation 52 percent greater than fair market levels, equivalent to more than $ 120 billion overcharged to taxpayers each year.

Except as set forth in paragraph (D)(2) of this appendix, recipients will attribute to an individual claiming disadvantaged status any assets which that individual has transferred to an immediate family member, or to a trust, a beneficiary of which is an immediate family member, for less than fair market value, within two years prior to a concern's application for participation in the DBE program, unless the individual claiming disadvantaged status can demonstrate that the transfer is to or on behalf of an immediate family member for that individual's education, medical expenses, or some other form of essential support.

Insolvency is when your total debts are more than the fair market value of your total assets.

Here's what you need to know, as a home buyer: The assessed value is usually lower than the fair market value of a house (defined below).

You and your estate will never owe more than the fair market value of the home as determined by a licensed FHA - certified appraiser when the reverse mortgage loan becomes due and payable.

You are insolvent when your total debts are more than the fair market value of your total assets.

However, if the actual cost is less than the fair market value of such asset as on 31st of January, 2018, the fair market value will be deemed to be the cost of acquisition.

2) Did you sell or transfer the property for less than its fair market value?

The appraised value of a collection can sometimes be two to three times more than the fair market value.

Once we get the amount your car is worth, Utah prohibits title loan companies from lending you more than the fair market value of your car.

Therefore, when the last homeowner dies (and the reverse mortgage is due), the estate will never be responsible for paying back more than the fair market value of the home.

Interest on the portion of the credit extension that is greater than the fair market value of the dwelling is not tax deductible for Federal income tax purposes.

You're considered to have neither a gain nor a loss if the sales proceeds are greater than the fair market value on the date of the gift and less than the gifter's basis.

Insolvency is the amount by which all of your liabilities are more than the fair market value (FMV) of all your assets.

Lender will do their best to get the highest price possible for the house although the house may sell for less than fair market value due to its condition or other factors in the housing market.

The report found that «making monthly house payments on a median - priced home — including mortgage, property taxes and insurance — is more affordable than the fair market rent on a three - bedroom property in 354 of the 540 counties analyzed in the report (66 percent).»

Whatever the case may be, a Canadian reverse mortgage lender will guarantee that a loan will never be more than the fair market value of a home in question.

Assets included in the computation of net worth shall be valued at not more than fair market value.

Under the 1996 Plan 30,000 fully vested stock options remain outstanding and unexercised, all at exercise prices higher than the fair market value of the common stock at June 30, 2009.

Whole life insurance also has a surrender value significantly lower than its fair market value.

If the transfer takes place at a price above cost, (but less than fair market value) the capital gains exemption can be utilized up to a maximum lifetime amount of $ 750,000 per transferor.

A deficiency occurs when the difference between what you owe on your mortgage is more than the fair market value at the time your property is sold.

However, the assigned collateral value is normally closer to the «fire - sale» value rather than fair market value.

Such a test eliminates the anthropocentric and economic fears that any per se categorization of all animals as persons raises, yet it allows the law to acknowledge what much of society has come to recognize: that the anthropomorphic qualities and relationships formed with pets distinguish them from other animals and make them more valuable than their fair market prices.

The Queen, the CRA assessed a large group of taxpayers from across Canada on the basis that investments in Registered Retirement Savings Plans (RRSP) were not in qualified investments and that the amount of the investment was less than the fair market value, triggering a taxable income inclusion under the RRSP provisions of the Income Tax Act.

If the total amount owed to your first mortgage is greater than fair market value of your property, you can eliminate the security interest to junior lienholders and treat them as general unsecured creditors in your bankruptcy plan (thereby possibly being able to pay them less than 100 %).

To the extent the stock option is exercised and the exercise price is less than the fair market value of the share at the time of exercise, the employee realizes an employment benefit.

Tax Collection: The Risk of Less Than Fair Market Value Property Transfers reviews one of CRA's most powerful collection tools in the federal Income Tax Act and the federal Excise Tax Act.

If you owe more on your car than its fair market value and are concerned about the possibility of an accident, opt for gap insurance.

But if the charity sells the car, you're only able to write off they amount that they were able to get for it, even if it was less than the fair market value.

If you pay less in premiums than this fair market value, the difference is considered as part of your income and you would pay taxes on it.

Whole life insurance also has a surrender value significantly lower than its fair market value.

If you make an offer tremendously lower than the fair market value of the home, the lender could make a counteroffer, which will lengthen the process.

Here's what you need to know, as a home buyer: The assessed value is usually lower than the fair market value of a house (defined below).

(The property is «underwater» because more money is owed on the home than its fair market value, the sales price, or the foreclosure sale amount.)

Local private capital lenders, such as Montegra, are familiar with the Colorado commercial real estate market and will know when to give a borrower credit for purchasing a property for less than its fair market value.

However, the family may choose a rental unit with a higher rent than the fair market rent and pay the landlord the difference or choose a lower cost unit and keep the remaining amount.

If they have an outstanding first mortgage with a balance greater than fair market value, it is now «satisfied» by the condo termination OR if they live in their units, they get back what they originally paid or fair market value (which ever is higher).