The distribution of project capacity among the six UPPs and MoPEP 1 eliminates direct bondholder exposure to any single participant, given the generous step-up
For successor owners to realize the tax benefits arising from their step-up
in outside basis in a timely manner, the partnership's inside basis should have a corresponding-step-up
, the related-party determination is made by examining the partners' relationships.
At the Blackhawk Automotive Plastics plant in Mason, Ohio, where the step-up
is being molded, the same equipment is being used as had been for the traditional TPO part.
However, the step-ups
imbedded and inherent in the respective contract types are sufficient to cover the default of any one participant, which ultimately benefits bondholders.
In his empirical study of tax value in management buyouts, Kaplan (1989) estimates that for the companies in his sample, which chose to step-up
the asset basis, the median value of the asset step-up
is approximately 30 percent of the premium paid.
The full step-up
in income tax basis to fair market value for inherited assets should be retained as under current law.
include night lights and photoelectric-ionization combinations.
Real-time stacking: the ability to apply the guaranteed growth rate on top of the Highest Daily step-up
on a real-time basis.
The Atlanta-based specialty chain is looking to the wealth of new products on the market and the heightened appeal of step-up
goods to boost sales for the fourth quarter and beyond.
Panasonic demonstrated two players: a basic model, which is expected to run between $499 and $549, and step-up
model that should come in between $599 and $699.
The rider fee percentage may increase after the first five rider years with an automatic step-up
require owners to take action to elect the stepped up value, notes AIG's Scheinerman, "but we are uncomfortable with the possibility that you could miss the step-up
if you failed to call.
Although many of these step-up
riders and their supporting marketing material are being positioned as "sure things," it remains unclear to what extent the income flow will actually step up and thus keep up with retirees' unique inflation rate.
The initial roll-up period is still 10 years, however, the new rider offers the opportunity to reset the roll-up period to 10 additional years from the date of each automatic step-up
if no withdrawals have been made.