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.
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.
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.
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.
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.
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.
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.
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).
Other home owners have mortgages that are much, much larger
than the fair market value of their homes and they are wondering about the wisdom of defaulting on their loans.
Not exact matches
Once you understand what the
market is paying, you need to build an argument for why you offer create more
value for the business
than they expect in an entry - level hire, said behavioral scientist Matt Wallaert, co-founder
of fair - pay site GetRaised.
When shares
of Capital Stock are to be issued upon the exercise, grant or vesting
of an Incentive Award, Google shall have the authority to withhold a number
of such shares having a
Fair Market Value at the date
of the applicable taxable event determined by the Committee to be sufficient to satisfy the minimum federal, state and local withholding tax requirements, if any, attributable to such exercise, grant or vesting but not greater
than the minimum withholding obligations, as determined by Google in its sole discretion.
Notwithstanding the foregoing, Stock Appreciation Rights may be granted with a per Share exercise price
of less
than one hundred percent (100 %)
of the
Fair Market Value per Share on the date
of grant pursuant to a transaction described in, and in a manner consistent with, Section 424 (a)
of the Code.
Subject to the provisions
of our 2015 Plan, the administrator will determine the other terms
of stock appreciation rights, including when such rights become exercisable and whether to pay any amount
of appreciation in cash, shares
of our Class A common stock, or a combination thereof, except that the per share exercise price for the shares to be issued pursuant to the exercise
of a stock appreciation right must be no less
than 100 %
of the
fair market value per share on the date
of grant.
The term
of an incentive stock option may not exceed ten years, except that with respect to any participant who owns more
than 10 %
of the voting power
of all classes
of our outstanding stock, the term must not exceed five years and the exercise price must equal at least 110 %
of the
fair market value on the grant date subject to the provisions
of our 2015 Plan.
The term «applicable educational institution» refers to an educational institution which a) had at least 500 students during the preceding taxable year; b) the aggregate
fair market value of the assets
of which at the end
of the preceding taxable year (other
than those assets which are used directly in carrying out the institution's exempt purpose) is at least $ 500,000 per student
of the institution; and c) more
than 50 percent
of the students are located in the United States.
The committee may deem that a holder
of options or stock appreciation rights has exercised such options or rights on the expiration date using a net share settlement method
of exercise if, on that expiration date, the options or rights are vested and the exercise price is less
than the then
fair market value of the Shares.
Each stock option gives the recipient the right to receive a number
of Shares upon exercise
of the stock option and payment
of the stock option exercise price, which other
than for incentive stock options, shall be the
fair market value of a Share on the option grant date.
For a car worth more
than $ 500, the amount you can deduct is generally the lower
of either how much the organization resells it for or its
fair market value on the donation date.
The exercise price may not be less
than 100 %
of fair market value of the common stock on the date
of grant.
But if a donor contributes appreciated stock held for more
than one year directly to a donor - advised fund account at Schwab Charitable ™ or another public charity, the donor can usually deduct the
fair market value of the donation without realizing any capital gain.
The plan administrator determines the purchase price or strike price for a stock appreciation right, which generally can not be less
than 100 %
of the
fair market value of our Class A common stock on the date
of grant.
No participant will have the right to purchase shares
of our Class A common stock in an amount, when aggregated with purchase rights under all our employee stock purchase plans that are also in effect in the same calendar year, that have a
fair market value of more
than $ 25,000, determined as
of the first day
of the applicable purchase period, for each calendar year in which that right is outstanding.
Provided, however, that an incentive stock option held by a participant who owns more
than 10 %
of the total combined voting power
of all classes
of our stock, or
of certain
of our parent or subsidiary corporations, may not have a term in excess
of five years and must have an exercise price
of at least 110 %
of the
fair market value of our common stock on the grant date.
nonstatutory stock options may not be less
than 85 %
of the
fair market value of our common stock on the date
of grant.
Subject to the provisions
of our 2016 Plan, the administrator determines the other terms and conditions
of stock appreciation rights, including when such rights become exercisable and whether to pay any increased appreciation in cash or with shares
of our common stock, or a combination thereof, except that the per share exercise price for the shares to be issued pursuant to the exercise
of a stock appreciation right will be no less
than 100 %
of the
fair market value per share on the date
of grant.
For nonstatutory stock options and incentive stock options granted to employees who do not own more
than 10 %
of the voting power
of all classes
of our outstanding stock, the exercise price must equal at least 100 %
of the
fair market value.
Charitable contributions to public charities
of capital gain property held for more
than one year are usually deductible at
fair market values.
Subject to the provisions
of our 2010 Plan, the administrator determines the terms
of stock appreciation rights, including when such rights vest and become exercisable and whether to settle such awards in cash or with shares
of our common stock, or a combination thereof, except that the per share exercise price for the shares to be issued pursuant to the exercise
of a stock appreciation right will be no less
than 100 %
of the
fair market value per share on the date
of grant.
Subject to the provisions
of our 2013 Plan, the administrator determines the other terms
of stock appreciation rights, including when such rights become exercisable and whether to pay any increased appreciation in cash or with shares
of our common stock, or a combination thereof, except that the per share exercise price for the shares to be issued pursuant to the exercise
of a stock appreciation right will be no less
than 100 %
of the
fair market value per share on the date
of grant.
The term
of an incentive stock option may not exceed 10 years, except that with respect to any participant who owns more
than 10 %
of the voting power
of all classes
of our outstanding stock, the term must not exceed 5 years and the exercise price must equal at least 110 %
of the
fair market value on the grant date.
However, a participant may not purchase more
than shares in each offering period and may not subscribe for more
than $ 25,000 in
fair market value of shares
of our common stock (determined at the time the option is granted) during any calendar year.
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.
The term
of an incentive stock option may not exceed ten years, except that with respect to any participant who owns more
than 10 %
of the voting power
of all classes
of our outstanding stock, the term must not exceed five years and the exercise price must equal at least 110 %
of the
fair market value on the grant date.
The exercise price
of a stock appreciation right will be established by the plan administrator and may not be less
than 100 %
of the
fair market value of a share on the date
of grant.
If you think the home didn't sell for its
fair market value and the deficiency is therefore higher
than it should be, you can present evidence
of this in court.
The stock's
fair market value at the time
of the gift is less
than your original cost basis — for example, $ 8 per share.
If you donate appreciated stocks that you've held for more
than a year to a «public» charity — such as a religious or an educational institution, or an organization that does medical research — you can typically take a tax deduction for the full
fair market value of the stocks, up to 50 %
of your adjusted gross income for that year.
For Domestic Carriage Liability for loss, delay or damage to checked baggage, or any baggage or personal item which is taken into custody by Cape Air, is limited to the
fair market value at the time
of the loss, damage or delay and will not exceed (except for wheelchair and other assistive devices)(1) for on - line travel solely on Cape Air with no connecting service, $ 500 per passenger; (2) for interline travel where the Cape Air flight segment is included on the same ticket as a connecting flight segment
of another airline with an aircraft
of more
than 60 seats, $ 3400 per passenger ($ 3500 per passenger effective August 25, 2015) as per federal rules; and (3) for interline travel where the Cape Air flight segment is included on the same ticket as a connecting flight segment
of another airline with an aircraft
of 60 seats or less, $ 500 per passenger.
Therefore, if held as investment property and held for longer
than one year, the donor may deduct the
fair market value of the gift up to 30 %
of AGI.
If the holding periods are not satisfied, then: (1) if the sale price exceeds the exercise price, the optionee will recognize capital gain equal to the excess, if any,
of the sale price over the
fair market value of the shares on the date
of exercise and will recognize ordinary income equal to the difference, if any, between the lesser
of the sale price or the
fair market value of the shares on the exercise date and the exercise price; or (2) if the sale price is less
than the exercise price, the optionee will recognize a capital loss equal to the difference between the exercise price and the sale price.
In the event the stated approximate retail
value (s)
of a prize is more
than the actual
fair market value of that prize, the difference will not be awarded in cash or otherwise.