A classification of common stock that may be accompanied by more or fewer voting rights than Class B shares. Although Class A shares are often thought to carry more voting rights than Class B shares, this is not always the case. Companies will often try to disguise the disadvantages associated with owning shares with fewer voting rights by naming those shares "Class A", and those with more voting rights "Class B". Taobiz explains Class A Shares For example, one Class A share may be accompanied by five voting rights, while one Class B share may be accompanied by only one right to vote, or vice versa. A detailed description of a company's different classes of stock is included in the company's bylaws and charter.
A refundable tax credit made available to Americans purchasing their first home. The first-time homebuyer tax credit originally applied to home purchases made by qualified first-time buyers between April 9, 2008, and July 1, 2009. However, the Obama administration extended the original time frame requiring homeowners to have a signed sales contract until May 1, 2010, and gave them until the end of June, 2010, to close the transaction. Watch: Tax Deduction Vs. Tax Credit The original tax credit implemented a credit of 10% of the home's purchase price, up to $7,500, which had to be repaid over 15 years in equal installments. However, the expanded version of the tax credit increased the maximum to $8,000 and removed the repayment requirement altogether, as long as the buyer stayed in the home for at least three years.
The generation of middle-aged individuals who are pressured to support both aging parents and growing children. Those of the sandwich generation are caught between the obligation to care for their parents--who may be ill, unable to perform various tasks or in need of financial support--and children, who require financial, physical and emotional support. These obligations demand considerable time and money. With the added burdens of work and personal issues, as well as the need to contribute to their own retirement, the individuals of the sandwich generation are under significant stress.
A type of community zoning classification that is planned and developed within a city, municipality and/or state that contains both residential and non-residential buildings (such as shopping centers). Open land, such as for parks, is also often included in the zones |||In order to make certain communities more attractive and self sufficient, city planners will provide them with both residential and professional zoning. This allows for the development of homes, shopping centers and/or light industry, as well as recreation areas such as parks. Areas such as these are valuable in that they provide their inhabitants with both housing and a place to work.
A computer system operated by the Australian Stock Exchange (ASX) that facilitates the transfer of a security's legal ownership from a seller to a buyer and also any monetary transactions between the two parties. In the ASX, the Clearing House Electronic Subregister System (CHESS) serves to facilitate the exchange and registration of securities. Taobiz explains Clearing House Electronic Subregister System - CHESS In the ASX you are required to register the titles of your securities. CHESS handles the simultaneous transfer of the securities' titles as well as money. The ASX Settlement and Transfer Corporation (ASTC) operates CHESS to increase efficiency within the ASX. The average invester will rely on a stockbroker to access CHESS and register his or her securities. This is because participants need to be authorized by the ASTC or sponsored by a participant to access CHESS.
The final tax return filed for an individual in the year of that person's death. Taxpayers who die in any given year will have one final tax return filed on their behalf for this year. A copy of the death certificate must be attached to the return for it to be processed. The decedent's executor or personal representative is usually responsible for filing the final return for the decedent. This return pertains solely to income taxes and should not be confused with the estate tax return. Income received after the taxpayer's death is also reported on this return.
A stalling tactic used by management to deter a company that is showing interest in taking them over. The company stalls in hopes that a more favorable company will take them over.
A project management tool that provides a graphical representation of a project’s timeline. PERT, or Program evaluation Review Technique, was developed by the United States Navy for the Polaris submarine missile program in the 1950s. PERT charts allow the tasks in a particular project to be analyzed, with particular attention to the time required to complete each task, and the minimum time required to finish the entire project. |||A PERT chart is a graph that represents all of the tasks necessary to a project’s completion, and the order in which they must be completed along with the corresponding time requirements. Certain tasks are dependent on serial tasks, which must be completed in a certain sequence. Tasks that are not dependent on the completion of other tasks are called parallel or concurrent tasks and can generally be worked on simultaneously. PERT charts are preferable to Gantt charts because they more clearly identify task dependencies; however, the PERT chart is often more challenging to interpret. As such, project managers frequently employ both methodologies.
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