Sentences with phrase «year holding period requirement»

Rule 144a is an SEC rule issued in 1990 that modified a two - year holding period requirement on privately placed securities by allowing qualified institutional buyers to buy and trade unregistered securities among themselves.

To be eligible for these qualifying distributions, you must meet a five - year holding period requirement.

Not exact matches

And you won't pay taxes on withdrawals of your earnings as long as you take them after you've reached age 59 1/2 and you've met the 5 - year - holding - period requirement.

Additionally, investors will receive restricted stock that will be subject to holding period requirements of at least a year, but in most cases much longer.

But let's focus for a second on just one of the conditions, a requirement that the qualifying small business stock be held for a period of five years.

It also calls for the immediate phasing out of state - funded faith schools over a period of five years and a repeal of the current legal requirement for all state - funded schools to hold acts of collective worship and for non-religious schools to hold acts of worship of a broadly Christian character.

Educators interested in applying for the Arizona K12 Center's funding assistance must meet the requirements set forth by the National Board for Professional Teaching Standards (i.e., hold a bachelor's degree, completed three full years of teaching / counseling experience, possess a valid state teaching / counseling license for that period of time, etc.).

Although the holding period requirement is the same whether you received a dividend for shares you hold directly or in a mutual fund during the tax year, how you determine the holding period may vary, as outlined below.

If you neither bought nor sold securities in the tax year, the potential qualified dividends reported on your Form 1099 - DIV should meet the holding period requirement and qualify for the lower tax rate, unless you hedged the securities.

sets forth conditions for selling securities that are the result of an SEC - registered merger or consolidation; non-affiliates are not subject to resale restrictions; affiliates of the selling company who do not become affiliates of the acquiring company are subject to volume restrictions and public information requirements for the first year, but do not have to file Form 144; during the second year, the only requirement is for the company to be current in all SEC reporting; affiliates of the acquiring company must abide by all 144 requirements except the minimum holding period

And you won't pay taxes on withdrawals of your earnings as long as you take them after you've reached age 59 1/2 and you've met the 5 - year - holding - period requirement.

Real estate should be held for the long - term capital gain period of one year before disposition in order to satisfy section 1031's requirement of being held for investment or business purposes.

Students completing all the requirements of driver education are eligible for a road test after attaining the age of sixteen years and six months and having held a learner's permit for six consecutive months immediately proceeding taking the road test with a clean driving record during that period.