Sentences with phrase «value of the assets exceed»

Since POAT is payable where the value of an asset exceeds, roughly, # 100,000, and inheritance tax does not begin to be payable until a person's estate exceeds # 300,000 (in 2007 - 08), it is clearly advantageous for those whose estates are valued at between those figures to make the election.

Not exact matches

It's just dealing with a market where certain investors are temporarily willing to invest at prices that exceed the underlying value of the assets.

In addition, at any time when incremental term loans are outstanding, if the aggregate amount outstanding under the Asset - Based Revolving Credit Facility exceeds the reported value of inventory owned by the borrowers and guarantors, NMG will be required to eliminate such excess within a limited period of time.

aggregate amount outstanding under the Asset - Based Revolving Credit Facility exceeds the reported value of inventory owned by the borrowers and guarantors, NMG will be required to eliminate such excess within a limited period of time.

If at any time the aggregate amount of outstanding revolving loans, unreimbursed letter of credit drawings and undrawn letters of credit under the Asset - Based Revolving Credit Facility exceeds the lesser of (a) the commitment amount and (b) the borrowing base (including as a result of reductions to the borrowing base that would result from certain non-ordinary course sales of inventory with a value in excess of $ 25 million, if applicable), NMG will be required to repay outstanding loans or cash collateralize letters of credit in an aggregate amount equal to such excess, with no reduction of the commitment amount.

In addition, at any time when incremental term loans are outstanding, if the aggregate amount outstanding under the Asset - Based Revolving Credit Facility exceeds the reported value of inventory owned by the borrowers and guarantors, we will be required to eliminate such excess within a limited period of time.

If at any time the aggregate amount of outstanding revolving loans, unreimbursed letter of credit drawings and undrawn letters of credit under the Asset - Based Revolving Credit Facility exceeds the lesser of (a) the commitment amount and (b) the borrowing base (including as a result of reductions to the borrowing base that would result from certain non-ordinary course sales of inventory with a value in excess of $ 25 million, if applicable), we will be required to repay outstanding loans or cash collateralize letters of credit in an aggregate amount equal to such excess, with no reduction of the commitment amount.

whose net personal assets exceed in value the minimum amount of S$ 2 million (or its equivalent in a foreign currency) or such other amount as the Exchange and the Book Depository may prescribe in place of the first amount; or

Many households out there will soon understand the term «negative equity,» where debts exceed the value of assets.

That's why we hold over 200 individual investment positions in Strategic Growth, why we diversify across industries, why I left complete put option coverage underneath the Fund's portfolio even in response to a favorable shift in our measures of market action two weeks ago (now neutral), why the dollar value of our shorts never materially exceeds our long holdings, and why even in the most favorable conditions, the Fund can establish leverage only by investing a small percentage of assets in call options (never on margin).

The offer does not exceed the value of Toys «R» Us in a liquidation of its assets, said the person, who could not be identified because the decision to turn away the offer is not yet public.

Loss on IRA Liquidation In rare circumstances it can make sense to liquidate an IRA when your basis in the IRA exceeds the value of the assets.

It was determined that after the strategic review process and corresponding significant decrease in the share price on the announcement that Fairfax and other institutional investors were investing in the company through a $ 1 billion private placement of convertible debentures, in lieu of purchasing the company, that the carrying value of the company's assets exceeded their fair value based on the impairment testing performed by management.

Essentially, value investing focuses on the comparison of a good's intrinsic value and its market price and recommends investing in it as long as the asset's value exceeds its price given a margin of safety.

You have secured loans (such as auto loans or a mortgage) that exceed the value of your liquid assets

This means that the value of the underlying positions represented by options is not expected to exceed 50 % of the value of the Fund's net assets at the time of investment.

Use of the accelerated death benefit with permanent policies may increase countable assets if the amount advanced exceeds the cash surrender value.

That's why you should consider an umbrella policy that would cover the total value of your at - risk assets if you incur accident expenses that exceed your auto insurance policy's limits.

This often means that your monthly income exceeds your living expenses, that you don't have any assets or property that could be used to pay the tax debt, and that the amount of your tax debt and living expenses outweighs the value of your assets and monthly income.

Unlike most other brokers, we pay interest4 on overnight cash you have in your brokerage account above $ 10,000 if the value of all assets in your account exceeds $ 100,000.

At times, the hidden assets in a company's real estate can even come to exceed the market value of its stock.

You have secured loans (such as auto loans or a mortgage) that exceed the value of your liquid assets

The Advisor has contractually agreed to waive its fees and / or reimburse expenses at least through April 30, 2019 to the extent necessary to ensure that the total operating expenses do not exceed 1.20 % of the Investor Class's average daily net assets and 0.95 % of the Institutional Class's average daily net assets for the Chautauqua Global Growth Fund, 1.20 % of the Investor Class's average daily net assets and 0.95 % of the Institutional Class's average daily net assets for the Chautauqua International Growth Fund, 1.10 % of the Investor Class's average daily net assets and 0.85 % of the Institutional Class's average daily net assets for the Baird MidCap Fund, 1.20 % of the Investor Class's average daily net assets and 0.95 % of the Institutional Class's average daily net assets for the Baird Small / Mid Cap Value Fund, and 1.25 % of the Investor Class's average daily net assets and 1.00 % of the Institutional Class's average daily net assets for the Baird SmallCap Value Fund.

In theory, a debt crisis isn't possible unless a significant proportion of loans are underwater: the loan balance exceeds the underlying asset's value, in this case the value of the car financed.

A good Score (i.e., value of 1) is assigned if the current ratio exceeds two, or net current assets exceed long - term debt, or 10 - year history of positive earnings, or 10 - year history of returning cash to shareholders or EPS are at least a third higher than they were 10 years ago.

However, you may be liable for these taxes on a house worth less than the limit if the combined value of all the original owner's assets — including not only the house but also hard cash and investments — exceeds $ 5.49 million.

One director, R.V. Bailey, believes that the prospective value of Aspen as a public corporation with a continuous filing record and clean financial statements exceeds the value of the remaining net assets, and believes that stockholders may benefit by the possibility of making a business acquisition (including a reverse takeover) that could offer Aspen's stockholders potential long term value.

The Portfolio seeks to maintain a stable net asset value of $ 1.00 and a weighted average maturity of 60 days or less, with the maximum maturity of 762 days for government floating rate notes / variable rate notes and will not exceed 397 days for other securities.

Yet, had you focused exclusively on net nets (Graham's famous approach whereby one only buys stock in companies where the sum of current assets less all liabilities exceeds the market value), you would have cashed in 29.4 % annually in the same period.

Net - net asset value: Companies, where the sum of the current assets (adjusted to reflect liquidation value) exceed the sum of all its short and long term debt obligations with at least 30 %, can be characterized as net - nets if the sum of this calculation exceeds the current market value / trading price.

This can be the case for business bankruptcies or if the value of your assets (excluding secured assets) will exceed $ 15,000, but this does not happen in most individual bankruptcies.

The valuation enables you to test whether the market value of the in - house assets exceed 5 % of the funds» total assets at the end of a year of income.

About four - in - ten college - educated student debtors possess total debts exceeding the value of their assets, hence asset liquidation will not entirely meet their outstanding debts in the event of job losses and other unforeseen economic shocks.

an individual who, either alone or with a spouse, beneficially owns, directly or indirectly, financial assets having an aggregate realizable value that before taxes, but net of any related liabilities, exceeds $ 1,000,000,

Indeed growth can destroy value if it requires cash inputs in the early years of a project or enterprise that exceed the discounted value of the cash that those assets will generate in later years.»

If you own specified foreign financial assets, complete and file Form 8938, Statement of Specified Foreign Financial Assets, if the assets» total value exceeds an applicable threshold aassets, complete and file Form 8938, Statement of Specified Foreign Financial Assets, if the assets» total value exceeds an applicable threshold aAssets, if the assets» total value exceeds an applicable threshold aassets» total value exceeds an applicable threshold amount.

In addition, non-spouse beneficiaries could be liable for paying estate taxes if the value of the retirement account plus other inherited assets exceeds estate tax exemptions.

Because a Fund will segregate liquid assets to satisfy purchase commitments in the manner described, a Fund's liquidity and the ability of the Adviser to manage them may be affected in the event a Fund's forward commitments, commitments to purchase when - issued securities and delayed settlements ever exceeded 15 % of the value of its net assets.

With 61 % of the portfolio rated CCC or below, and 80 % rated B or below, there is a large possibility that the $ 56 billion of notes will have a hard time exceeding the $ 22 billion of fair value that the Fed marks the assets at.

Unfunded Benefit Liabilities - The amount by which the value of a defined benefit plan's promised pension benefits exceeds the plan's assets.

Unfunded Vested Benefits (UVBs)- The amount by which the value of a defined benefit plan's vested benefits exceeds the plan's assets.

Among these requirements are the following: (i) at least 90 % of the fund's gross income each taxable year must be derived from dividends, interest, payments with respect to securities loans, and gains from the sale or other disposition of stock, securities or foreign currencies, or other income derived with respect to its business of investing in such stock or securities or currencies and net income derived from an interest in a qualified publicly traded partnership; (ii) at the close of each quarter of the fund's taxable year, at least 50 % of the value of its total assets must be represented by cash and cash items, U.S. Government securities, securities of other RICs and other securities, with such other securities limited, in respect of any one issuer, to an amount that does not exceed 5 % of the value of a Fund's assets and that does not represent more than 10 % of the outstanding voting securities of such issuer; and (iii) at the close of each quarter of the fund's taxable year, not more than 25 % of the value of its assets may be invested in securities (other than U.S. Government securities or the securities of other RICs) of any one issuer or of two or more issuers and which are engaged in the same, similar, or related trades or businesses if the fund owns at least 20 % of the voting power of such issuers, or the securities of one or more qualified publicly traded partnerships.

A fund may write or purchase an option only when the market value of that option, when aggregated with the market value of all other options transactions made on behalf of a fund, does not exceed 5 % of its net assets.

The fund may loan portfolio securities to qualified broker - dealers or other institutional investors provided: (1) the loan is secured continuously by collateral consisting of U.S. government securities, letters of credit, cash or cash equivalents or other appropriate instruments maintained on a daily marked - to - market basis in an amount at least equal to the current market value of the securities loaned; (2) the fund may at any time call the loan and obtain the return of the securities loaned; (3) the fund will receive any interest or dividends paid on the loaned securities; and (4) the aggregate market value of securities loaned will not at any time exceed one - third of the total assets of the fund, including collateral received from the loan (at market value computed at the time of the loan).

The fund may write or purchase an option only when the market value of that option, when aggregated with the market value of all other options transactions made on behalf of the fund, does not exceed 5 % of its net assets.

As Steven Chung points out, there is an insolvency exception where if the taxpayer can show that his liabilities exceeded the value of his assets immediately prior to the forgiveness, then the cancellation of debt income as a result of loan forgiveness will not be taxable.

This allows a notional income (currently 8 %) to be attributed to the NRP's capital assets, where the total value of such assets exceeds # 65,000.

All assets whose values exceed the federal estate tax exemption of $ 5 million is taxed.

However, because of investment fluctuations, and also because of the expenses incurred when the policy is issued, this value may exceed the market value of the underlying assets.

From a beginning balance of owing $ 25,000, American Income Life Insurance Company now has a total combined asset value which exceeds $ 3 billion.