An advisor, registered with the Securities and Exchange Commission, who manages the investments of others. |||This registration doesn't mean that the person is recommended by the SEC, it simply means that they are regulated by the SEC. In general, an RIA with more than $25 million under management must register with the SEC. RIAs managing less than $25 million are registered at the state level.
A provision granting voting rights to preferred shareholders when the company cannot uphold the obligations outlined in the preferred shareholder arrangement. Contingent voting powers offer the shareholders additional security for holding preferred instruments. Taobiz explains Contingent Voting Power With preferred stock, the primary source of income is generated from dividends because capital appreciation is minimal. Contingent voting powers may come into effect when the firm fails to make the dividend, eliminating the revenue of the preferred group. Armed with the power to vote, preferred shareholders may seek to remedy the financial difficulties that are restricting dividends by voting in new directors.
Electronic versions of tax forms, first posted by the IRS in 2009, to allow taxpayers, regardless of their income, to file their taxes online at no cost. Free file fillable tax forms are meant to speed up the process of receiving refunds, and minimize errors in filing. Taxpayers file their tax returns by accessing the forms on the IRS' website, entering their tax data, and then signing and filing electronically. Free file fillable tax forms, are digital versions of the hard-copy forms, and are designed for advanced users that know which forms are needed to be used. Unlike many commercial tax preparations software packages that also allow taxpayers to file online, these forms do not have a step-by-step interview to ensure that every deduction and credit is taken advantage of.
Something that serves as indisputable evidence or proof, especially of a crime. Here is an example used in everyday language from CNN.com on Feb 6, 2002: "Maybe there was no proof before, but there is now; a secret memo - personally handed to [U.S. Vice-President Dick] Cheney by Ken Lay [ex-Enron chairman and CEO], which helps explain why the White House is so skittish about Enron and why Cheney and [U.S. President George W.] Bush stubbornly refuse to release the records of those energy task force meetings. The memo was obtained by the San Francisco Chronicle and reported exclusively there last week. This is the Enron smoking gun."
A savings plan sponsored by the Canadian government that encourages investing in a child's future post-secondary education. Subscribers to an RESP make contributions that build up tax-free earnings - tax-free because subscribers cannot deduct payments made to the plan from their income. The government contributes a certain amount to plans for children under 18 under the Canada Education Savings Grant (CESG). |||Payments are made by a contributor (parent) on behalf of a beneficiary (child). once the child is in a post-secondary institution, he or she will receive educational assistance payments (EAPs). These EAPs count as income for the child (beneficiary). If the beneficiary doesn't receive payments - either by choice of the contributor or because the beneficiary does not attend a post-secondary institution, the contributor will receive the amount in the RESP back tax-free.
A nonrefundable education tax credit that can be claimed for students that have yet to complete two years of post secondary education. The Hope Credit may be taken for tuition and fees, but not room and board or books. The student incurring the expenses can be either the taxpayer, spouse or dependent. The Hope Credit is for 2008. The Hope Credit is one of two nonrefundable education credits available for taxpayers. The other credit is the Lifetime Learning Credit, which can be claimed after the Hope Credit has been exhausted. For example, in 2008 the Hope credit limited of $1,800 could be claimed separately for each student or dependent per year, but the limit applied to each. The credits are not available to taxpayers whose modified adjusted gross income exceeds a certain amount.
Any type of commission that is not paid in actual dollars. Soft commissions allow investment companies and institutional funds to cover some of their expenses through trading commissions. For example, receiving research from a counterparty in exchange for using their brokerage services. Thus the expense would be classified as trading commissions and at the same time would lower their reported expenses on research in this instance. There are a large number of investment funds that usually buy things in soft dollars, because it allows the fund to avoid reporting expenses to cost-sensitive investors. Soft commissions thereby allow funds to finance their expenses and ultimately lower their expense ratios. But this type of reporting has frequently resulted in reporting problems for fund companies for various reasons.
Shares of company stock that are issued only if certain conditions are met. Contingent shares are similar to stock options, warrants and other convertible instruments in that there is a level of uncertainty associated with their issue. For example, for contingent shares to be issued, the corporation must generate earnings that exceed a certain threshold. Contingent shares are also important for common stock holders since the contingent shares can dilute the ownership of existing shareholders. Taobiz explains Contingent Shares In the TARP bailout, the U.S. Treasury was granted contingent shares in certain companies. These shares were meant to offset the risk of loss for taxpayers. Under the terms of the agreement, the contingent shares vest automatically if the U.S. Treasury loses money as a result of purchasing the troubled assets.
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