The electronic filing system for the disclosure of documents of public companies and mutual funds across Canada. |||SEDAR is the Canadian version of EDGAR (SEC filings). SEDAR provides a user friendly website that allows easy access to thousands of public documents that publicly traded companies must release. SEDAR is an excellent source for investors who are performing fundamental analysis on Canadian publically traded companies.
The treatment of a contribution as being made to another type of IRA instead of the IRA to which the contribution was initially made. For instance, an individual may make a participant contribution to a Traditional IRA but may later recharacterize the contribution to a Roth IRA. Roth IRA conversions can be reversed by means of a recharacterization, however, this movement of assets must include earnings (or losses).
1. The tax form or forms used to file income taxes with the Internal Revenue Service (IRS). Tax returns often are set up in a worksheet format, where the income figures used to calculate the tax liability are written into the documents themselves. Tax returns must be filed every year for an individual or business that received income during the year, whether through regular income (wages), interest, dividends, capital gains, or other profits.2. A return of excess taxes paid during a given tax year; this is more accurately known as a "tax refund". Individuals use Form 1040, corporations use Form 1120 and partnerships use Form 1065. Investment income is recorded on Form 1099. Most large corporations and sole proprietors file tax returns quarterly, rather than just once per year. This keeps the tax balance running as close to $0 as possible and avoids oversized tax bills at the end of the year.
A tendency for the winning bid in an auction to exceed the intrinsic value of the item purchased. Because of incomplete information, emotions or any other number of factors regarding the item being auctioned, bidders can have a difficult time determining the item's intrinsic value. As a result, the largest overestimation of an item's value ends up winning the auction.Originally, the term was coined as a result of companies bidding for offshore oil drilling rights in the Gulf of Mexico. In the investing world, the term often applies to initial public offerings. For example, say Jim's Oil, Joe's Exploration and Frank's Drilling are all courting drilling rights for a specific area. Let's suppose that, after accounting for all drilling-related costs and future potential revenues, the drilling rights have an intrinsic value of $4 million. Now let's suppose that Jim's Oil bids $2 million for the rights, Joe's Exploration $5 million and Frank's Drilling $7 million. While Frank's won the auction, it ended up overpaying by $3 million. Even if Joe's Exploration is 100% sure that this price is too high, it can do nothing about it, as the highest bid always wins the auction, no matter how overpriced the bid may be.As intrinsic value is subjective, situations aren't so clear-cut in real life. Theoretically, if perfect information was available to everyone and all participants were completely rational in their decisions and skilled at valuation, no overpayments would occur. However, in the same way that bubbles in the stock or real estate markets are created, people tend to be irrational and push prices beyond the true values of the assets involved.
An organization that is specifically set up for teachers to help with or manage retirement planning. Because there are individual teacher retirement systems set up for each state, there are differences in what they each offer. For the most part, the organization helps arrange retirement benefits for its member and their beneficiaries. |||As part of the retirement program, members make regular contributions to their retirement accounts. The funds that are contributed are then invested and managed. The teacher retirement system also offers disability and death benefits to its members and ensures the responsible distribution of the benefits.
A late-in-life career change. Recareering is not just a job change, but a move to a completely different career path. Money, power and prestige are prime motivators for many people switching careers, but others do it to pursue a passion or make a lifestyle change. Recareering can take two forms: it can be voluntary or it can occur unexpectedly. In voluntary recareering, an individual's current career might not provide the interest, passion or money that the person is seeking. Recareering can occur unexpectedly when a person's job is eliminated and there are few other opportunities in his or her field of expertise. People often recareer later in life as a way of transitioning into retirement. Many individuals consider changing their careers or lifestyles to pursue fields that have always interested them, or to step out to launch their own businesses.
The maximum growth rate that a firm can sustain without having to increase financial leverage. Calculated as: ROE x (1 - dividend-payout ratio) |||The sustainable growth rate is a measure of how much a firm can grow without borrowing more money. After the firm has passed this rate, it must borrow funds from another source to facilitate growth.
Any program or incentive that reduces the amount of tax owed by an individual or business entity. Examples of tax relief include the allowable deduction for pension contributions, and temporary incentives such as tax credits for the purchase of new high-efficiency heating and cooling equipment. Tax relief is intended to reduce the tax liability of an individual or business entity. Often, the tax relief is targeted at providing aid for a certain event or cause. For example, hurricane victims may be allotted some form of tax relief when a hard-hit area is declared a disaster area. Tax relief is also available periodically to support environmental causes, as seen with tax credits for the purchase of energy-efficient appliances or the installation of energy-efficient windows.
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