Buy a partnership unit and you're paying for assets at fair market value or higher. 7.
Like a deemed sale, it is computed at fair market value the day before you leave.
They know the comps and are prepared to make an offer at fair market value.
Expectations have been driven so high that even asset injection at fair market value will disappoint markets.
U.S. exit tax on their worldwide property computed at fair market value the day before they leave.
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Donations of stock or other property are usually valued at fair market value.
Proxies typically indicate that options are granted at fair market value.
Instead he would let private investors make those funding choices, recognizing that successful companies produce commodities that consumers want to buy at fair market value.
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Plans are underway to open a local depository that will allow customers to make everyday purchases with a debit card linked to their coin holdings at fair market value.
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Freeport said as recently as April that it would voluntarily divest itself of a 9.4% stake at fair market value, an offer it has made in the past to both the central and provincial governments, but no deal has taken place.
This makes the charitable trust a particularly attractive vehicle for appreciated assets like stocks, which would normally be subject to capital gains, but can be contributed to the trust at fair market value (and thus, deducted calculating that same value) and sold inside the trust for no gain.
That same agreement also gives Mr. Scott and his related family interests the right to put their shares to the Corporation at fair market value to be determined by independent appraisal if the sellers do not agree with the price offered by the Corporation, and payable in Berkshire shares.
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If you want, says the statute, you can pretend you sold a preexisting position last Jan. 1 at its fair market value and immediately bought it back at the same price.
All such in-kind winnings must be reported at their fair market value.
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He said the company is domiciled in the Caymans so it would receive similar tax treatment to a REIT, and that all transactions between HLSS and Ocwen are done at a fair market-value price.
That's what would be left over for investors, per share, if the trust sold its properties at today's fair market value and paid off the mortgages.
This technique, known as "smoothing, " would reduce the impact of this year's big losses on plans' funded status. (The companies say Congress authorized smoothing in 2006, but that the rules issued by the Treasury undercut Congressional intent.) Also, for 2009 and 2010, the companies want Congress to waive a rule that requires the smoothed value to be within 10% of fair market value at the end of the measured period.
The bonds initially were issued at a price that represented about 60% of the fair market value of the airliners being leased, meaning an investor buying the bonds at 70 cents on the dollar is getting the underlying collateral for about 40% of its original market value.
If you can actually sell it, you will probably do so at 5-10% of its fair market value.
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Start a conversation at a party about the stock market's fair value and you'll get back a range of opinions that'll whiplash your neck.
We're in a market-based economy, where we're looking at fair-value accounting and marking instruments, to the markets.
The primary difference is the presentation of all System Open Market Account (SOMA) securities holdings at amortized cost rather than the fair value presentation required by GAAP.
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For instance, the recent guideline on fair-value accounting, which decrees that companies must show equity holdings at their market value, also contains a provision that allows them to avoid writing down shares if they think that they will soon recover in value.
They reminded me that their own, mega-expensive, houses were bought at the full market price, and that any development which reduces the value of their property is simply not fair.
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