Sentences with phrase «which assets the owner»

Not exact matches

Dozens of other loan programs — including the 504 Certified Development Loan Program, which is accessed by small - business owners for loans to buy large fixed assets and real estate — and many mentorship programs, including the SCORE system and Veteran's Business Development offices, would be shuttered in the case of a government shutdown.

House Republicans will maintain the «step - up» in basis, which allows heirs to receive assets at the market value on the day the original owner died.

Asset - protection trusts, which allow executives and business owners to put personal assets where creditors can't get to them, hardly constitute a new idea.

If the owners don't tell anyone about their assets (which may be worth millions), they may be lost forever.

Patrick Jahnke, portfolio manager at Deka Investments, which owns BASF stock, said he favored the firm selling its upstream petrochemical assets, saying the benefits of physical proximity to downstream operations could be shared with a new owner.

It was certainly a win for majority owner Brookfield Asset Management, which had restructured Ainsworth after the latter's brush with bankruptcy in 2008.

The UN also created an investor network in 2006 called the Principles for Responsible Investment (PRI), which now counts more than 1550 asset owners, investment managers, and service providers as members, representing more than 60 trillion dollars in assets under management (more than half the global total).

Known as the limited - liability company (LLC), this structure offers the best of all corporate worlds for many new businesses: personal - asset protection (normally available only to shareholders of C corporations), elimination of corporate - level taxes (a benefit normally reserved for partners or S - corporation owners), and flexible ownership rules (which S corporations in particular lack).

But Bush's role as chairman and part owner didn't surface until six months ago, when the firm's assets grew beyond $ 100 million, at which point it was legally obligated to register with the SEC.

Under the first of those agreements, we generally will be required to pay to the Continuing LLC Owners approximately 85 % of the applicable savings, if any, in income tax that we are deemed to realize (using the actual applicable U.S. federal income tax rate and an assumed combined state and local income tax rate) as a result of (1) certain tax attributes that are created as a result of the exchanges of their LLC Units for shares of our Class A common stock, (2) any existing tax attributes associated with their LLC Units the benefit of which is allocable to us as a result of the exchanges of their LLC Units for shares of our Class A common stock (including the portion of Desert Newco's existing tax basis in its assets that is allocable to the LLC Units that are exchanged), (3) tax benefits related to imputed interest and (4) payments under such TRA.

Upon closing of this offering, we will record $ million as an increase to the liabilities due to existing owners under certain of the TRAs, see «Notes to Unaudited Pro Forma Consolidated Balance Sheets,» and in the future we may record additional amounts as additional liabilities due to existing owners under the five TRAs, such amounts collectively representing our estimate of our requirement to pay approximately 85 % of the estimated realizable tax benefit resulting from (i) any existing tax attributes associated with interests in Desert Newco, LLC acquired in the Reorganization Transactions and the exchanges described above, the benefit of which is allocable to us as a result of the same, (ii) the increase in the tax basis of tangible and intangible assets of Desert Newco, LLC resulting from the exchanges as described above and (iii) certain other tax benefits related to entering into the TRAs, including tax benefits related to imputed interest and tax benefits attributable to payments under the

By: Mia Breytenbach 17th November 2017 Aim - listed Bushveld Minerals» Lemur Resources subsidiary, which is developing an integrated thermal coal mining and independent power producer asset in Madagascar, has appointed an owner's engineer and technical advisers for the bankable feasibility study (BFS) for the Imaloto power project... →

If an independent contractor or sole proprietor becomes an LLC, the individual's liability is limited, which often puts the owner's personal assets out of harm's way.

Alignvest is the parent company of three investment platforms: Alignvest Capital Management Inc., for its public market strategies, Alignvest Private Capital, for its direct private investments, and Alignvest Investment Management Corporation, which provides institutional quality, total portfolio management capabilities to asset owners.

But some have accumulated high account values by investing in assets unavailable to most savers, which are initially valued very low and enjoy disproportionately high returns, the GAO said, citing the example of company owners that invest nonpublicly held shares of their company and ultimately realize massive gains.

It's understood GLAM, which already owns and operates agricultural assets in Australia, has approached Kidman's owners directly.

He is the owner of Riverlodge Assets which grows various vegetable commodities and has been involved in the vegetable industry for over seven years.

our greatest asset and the only thing i can agree with usmanov is that we have used his best years for a miserable austerity task for which the rest of owners / board were happy to watch him run it prudently but without facing to the reality that at some stage they will need ot back him aggressively either in transfers or with media / refs.

With Wenger overstaying his welcome, our owner's frugal tendencies, the vast accumulation of dead - weight and their failure to shore up the contracts of our most attractive assets, we have not only lost out on some potentially franchise - changing options, of which two now ply their trades in the EPL, we have likely scared off a host of others.

According to the study that was just recently conducted by the Soccerex Football Finance 100, which ranks the world's top teams based on both their playing and fixed assets, money in the bank, owner potential investment and debt, Arsenal has more financial power than those big clubs:

Man City owner Thaksin Shinawatra has been given a boost in that a pro-Thaksin party is leading the polls in his native Thailand which means his frozen # 830million assets could be handed back to him — which in turn could give Sven a massive wodge of dosh to splurge in January.

The Soccerex Football Finance 100 (see table below) which measures clubs wealth by — playing assets, fixed assets, money in the bank, potential owner investment and debt — places Arsenal as the 2nd richest Club in the world (and the EPL) behind only Manchester City.

Birmingham owner Carson Yeung has had his assets frozen by the Hong Kong courts after he was charged with five counts of money laundering — which he denies.

It's worth pointing out that a substantial minority of Lib Dems are very keen on ideas such as Land Value Tax which would directly address many of the problems arising from asset inequality, in particular the fact that land owners can often make substantial gains in wealth as a result of public works funded out of the income and consumption taxes paid by those of substantially less wealth than themselves.

«You're taking away all the city assets and then you're saddling the city which includes property owners, voters, business owners with all the debt which is over a billion dollars.»

Well manicured lawns are definitely an asset that add value to your property But this beautiful look can be achieved only with regular garden maintenance Lawn maintenance, lawn care and garden upkeep takes up lot of time and involves hard labour which is not an option for busy home owners...

Andrews is joint owner of Data IQ, which was formed in 1996 and specialises in «data governance, research, audit and advisory services and technologies to firstly de-risk data assets and once protected help our clients use their data to drive business performance.»

Andrews is the joint owner of Data IQ, which was formed in 1996 and specialises in «data governance, research, audit and advisory services and technologies to firstly de-risk data assets and once protected help our clients use their data to drive business performance.»

Her board members and business advisors don't have the utmost confidence in her abilities, primarily because of the nature in which she became the owner — assets passed down not to her, but to her husband, from whom she inherited them after his suicide.

Where the customer chooses to lease, the supplier often provides the lease through an asset finance subsidiary company, which becomes the owner.

If the asset's price falls over the swap's life, the total return receiver will be required to pay the asset owner the amount by which the asset has fallen.

The HFR Fund - Weighted Composite Index includes funds which are no longer open to new investors, so it is a fair representation of what only the largest and best - connected asset owners may have available to choose from:

form of joint ownership of an asset in which ownership can be unequal and one owner's interest can be sold, mortgaged, or willed without the consent of the remaining owner (s); there is no ability to name a beneficiary, so interest in these assets will always fall under the deceased owner's will

It should also be noted that typically life insurance is not taxable, which makes it an extremely valuable asset for any business owner.

So now let's plot the stocks that have the youngest median owners (this is according to data from SigFig, which tracks 2.5 million portfolios representing about $ 350 billion in assets... their data is awesome).

Gain on a full surrender Gain on partial distributions IRA distributions TSA / ORP distributions Correction of excess contributions to IRAs Conversion of IRA assets to a Roth IRA Gain on surrender of Paid Up Additions (PUAs)(Note: Automatic surrender of PUAs for Value Pay is not a taxable event) Processing of Non-Forfeiture Option (NFO) to Extended Term Insurance (ETI) or Reduced Paid Up (RPU) Interest earned on dividend accumulations Loan on a MEC Dividend used to reduce loan interest on a Modified Endowment Contract (MEC) Dividend used to reduce loan on a MEC Compound of loan interest on a MEC Gain recognized on lapsed contract with a loan Collateral assignment on a MEC Non-qualified Annuity (NQA) Collateral Assignments Special interest paid on money held too long Interest earned on advance premiums 1035 exchange without paying off loan first Earnings on non-individual owner contracts for which an exception under section 72 (u) of the Internal Revenue Code does not apply

Even if it is a custodial account (in which the student is both the owner and beneficiary), it is treated as a parental asset when completing the FAFSA.

The HERA grouped qualified tuition programs (QTPs, also known as section 529 plans because they are covered in section 529 of the IRS tax code) and Coverdell education savings accounts in the new category of qualified education benefits, which all have the same treatment: these savings vehicles are an asset of the owner (not the beneficiary because the owner can change the beneficiary at any time), but they are excluded as an asset when the owner is a dependent student.

On Tuesday, we covered the apparent fate of Daybreak's corporate overlords, chronicling the US government's asset freeze of Russian megacorp Renova on down the chain to its subsidiary Columbus Nova, which has for three years been the nominal owner of Daybreak since it parted ways with Sony and dropped the SOE name.

Yesterday, Massively OP put together a piece on MMO company Daybreak Games Company and its corporate overlords, chronicling the US government's asset freeze of Russian megacorp Renova on down the chain to its subsidiary Columbus Nova, which has for three years been the nominal owner of Daybreak since it parted ways with Sony and dropped the SOE name.

Choudhry also claimed that Xbox One X owners who don't have a 4K television screen will still get an enhanced visual experience, via a technique known as supersampling, which reduces native 4K assets for HD TV displays.

The EITI recommends that companies which bid for, operate and invest in extractive industry assets publish the identities of ultimate beneficial owners.

Asset owners typically invest large amounts in passive funds which track the market, or active funds which are benchmarked against market indices.

These charges would subsidize risky capital investments in the Company's coal assets — several of which have been determined by other owners to have value and be unreliable.

«I think it's more of the highly sophisticated asset owners — big, institutional funds — who are more on top of this, which is a shame because you don't want to see individual investors burned on something like this after they have been burned before by emerging risks.»

Ultimately this approach gives asset owners a deeper, but narrower perspective, which can result in blind spots.

Asset owners, asset managers and companies would, in the process, adopt a more holistic definition of fiduciary duty — one which incorporates sustainability and shapes investment frameworks as a reAsset owners, asset managers and companies would, in the process, adopt a more holistic definition of fiduciary duty — one which incorporates sustainability and shapes investment frameworks as a reasset managers and companies would, in the process, adopt a more holistic definition of fiduciary duty — one which incorporates sustainability and shapes investment frameworks as a result.

While the November draft of the ULC bill referred to assets on a «digital device» or to which the owner had access online, I am inclined to think that the medium is no part of the message here.

First, business owners can sign a prenuptial or postnuptial agreement, which can help determine how assets will be divided in advance.

Forming a business as an LLC or Corporation provides «limited liability» protection, which shields the owner's personal assets from the liabilities of the company.