Sentence examples for basis of assets from inspiring English sources

The problem is the tax-free step-up in the tax basis of assets at the death of the owner.

As an alternative, indexing the tax basis of assets might help, but indexing adds its own complexity (and new abuses if we do not index liabilities).

The estate tax lapsed during 2010, and the filing process has been complicated because the I.R.S. has not released details and forms that govern how heirs should establish the basis of assets inherited without an estate tax.

Often bankers will be rewarded not just on the basis of assets under management but on product sales".Jacques de Saussure of Pictet, a Swiss wealth-management group, agrees.

Wealth quintiles constructed on the basis of assets owned by households are a close approximation to income (Filmer and Pritchett 1999; Vyas and Kumaranayake 2006).

Accountants are traditionally reluctant to accept value as the basis of asset measurement in the going concern.

A set of matched non-distressed companies are identified randomly on the basis of asset size and industry type.

Scrupulous and incorruptible, the letter-ratings they assigned on the basis of asset and income coverage of industrial bond issues determined what the issuing corporations would pay for the use of other people's money.

Retail net revenue fell to 42 basis points (of assets under management), from 54.

Our main result is that the No Arbitrage hedging cost of a GMWB ranges from 73 to 160 basis points of assets.

Because the rates vary by asset type, period of retention and the adjusted cost basis of the assets sold.