Hedge Fund and Private Equity Fund - Structures, Regulation and Criminal RisksDuff & Phelps
Duff & Phelps Managing Directors Ann Gittleman and Norman Harrison discussed structures, regulation and criminal risks in hedge fund and private equity fund at the Annual FBI conference in Washington, D.C. Read more in this report.
Crowdfunding from the Investor's Perspective (Series: Crowdfunding 2020) Financial Poise
This webinar focuses on the opportunities that crowdfunding makes available to the investor, and how the investor should go about navigating this new world. We begin with a basic overview of the new regulatory regime, the requirements to invest, and the on-boarding process one should expect. We then dive deeper into the market opportunity, including how to access and select investments, and expectations investors should set for themselves and the projects they select. This is not intended to support any specific deal selection, but instead sheds a light upon the basic selection criteria available, the method to go about investing and what to avoid.
Hedge Fund and Private Equity Fund - Structures, Regulation and Criminal RisksDuff & Phelps
Duff & Phelps Managing Directors Ann Gittleman and Norman Harrison discussed structures, regulation and criminal risks in hedge fund and private equity fund at the Annual FBI conference in Washington, D.C. Read more in this report.
Crowdfunding from the Investor's Perspective (Series: Crowdfunding 2020) Financial Poise
This webinar focuses on the opportunities that crowdfunding makes available to the investor, and how the investor should go about navigating this new world. We begin with a basic overview of the new regulatory regime, the requirements to invest, and the on-boarding process one should expect. We then dive deeper into the market opportunity, including how to access and select investments, and expectations investors should set for themselves and the projects they select. This is not intended to support any specific deal selection, but instead sheds a light upon the basic selection criteria available, the method to go about investing and what to avoid.
Introduction to Finance and Financial ManagementSundar B N
This ppt includes Introduction to Finance and Financial Management which covers
Finance – Meaning, Sources of Finance
Financial Management – Meaning, Objectives & Scope
Profit Maximization Vs Wealth maximization
Key Decisions of Financial Management
Functional Areas of Financial Management
Time Value of Money – Meaning & Methods
Executive compensation continues its movement towards performance pay as the standard. Compensation structures and proxy disclosures are more and more complex. Investors and proxy advisors continue to increase influence on compensation issues. This webinar examines executive compensation, including equity-based compensation plans and executive employment and severance agreements. The importance of disclosure, alignment of risk, and metrics is also examined. Practical guidance on pay-for-performance and supplemental pay definitions is provided. The panelists discuss the effect of the Dodd-Frank Act on executive compensation, including SEC regulations. Exchange rules are compared to applicable federal law. Best practices regarding executive compensation committees and regulatory requirements for those committees are examined. Shareholder advisory groups promulgate executive compensation related advisory policies for their institutional shareholder clients annually and these policies are also discussed. Issues regarding board composition and leadership structure issues are discussed in relation to executive compensation.
To view the accompanying webinar, go to: https://www.financialpoise.com/financial-poise-webinars/executive-compensation-2021/
This is the presentation deck from Real Estate Investing 101: Financing, PeerRealty's fourth in a series of on-demand educational videos. In this series, PeerRealty Head of Investments Jeff Rothbart takes viewers through the fundamentals of real estate investing, and discusses some of the key metrics that real estate investors should consider. This Financing course analyzes the different types of debt instruments that investors can expect to find in real estate deals. It also discusses common loan agreement provisions, and explains how they can affect your real estate investment.
You can view this webinar at http://resources.peerrealty.com/real-estate-investing-101-financing
Buy-sell agreements are usually part of a succession plan put in place to protect the financial interests of the owners of closely held companies and their heirs and to protect the company’s stability in case of a major event. Funding buy – sell agreements is frequently accomplished using insurance policies under (1) a cross purchase agreement, or (2) a stock redemption agreement.
Cross purchase agreement. Each owner of the company takes out, and is beneficiary of, an insurance policy on each of the other owners. In the event of an owner’s death, the other owners use the insurance proceeds to buy out the decedent’s ownership share in the company from the decedent’s beneficiaries.
Private Equity is a form of investment in equity capital of a company that is not quoted on a public exchange. Obtaining PE is very different from raising debt or a loan from a lender, such as a bank. Lenders have a legal right to interest on a loan and repayment of the capital, irrespective of your success or failure.
ASCSP Conference 2019 - What Cost Segregation Professionals Need to Know Abou...kaliwhit
What Cost Segregation Professionals Need to Know About Opportunity Zones:
The Tax Cuts and Jobs Act of 2017 created Opportunity Zones (“OZ”) which are specifically designated geographic districts that allow investors to receive hefty tax breaks.
Investors can defer and reduce capital gains taxes on existing investments, and pay no capital gains taxes on new investments by investing in Opportunity Funds.
US/ Canada cross-border tax planning could be impacted by the recent finalization of Section 385 regulations by the IRS and Treasury Department. Because most of these new rules apply with an effective date reaching back to April 5, 2016, it is imperative that Canadian companies with U.S. activities assess their potential impact and develop a strategy for managing their exposure to these rules.
In formation on:
the charity SORP exposure draft including initial feedback from the consultation process
an update on VAT & tax matters
collaborative working together – exploring the options
impact reporting
www.sba.gov. The U.S. Small Business Administration (SBA) provides programs for businesses in the areas of technical assistance, training and counseling, financial assistance, assistance with government contracting, disaster assistance recovery, advocacy laws and regulations, civil rights compliance, and special interests, such as women, veterans, Native Americans, and young entrepreneurs. The website provides links to numerous information resources.
www.score.org. The Service Corps of Retired Executives (SCORE) is dedicated to helping small businesses get off the ground, grow and achieve their goals. SCORE provides volunteer mentors, free confidential business counseling, free business tools, and inexpensive or free business workshops.
Startup Basics: Legal, Business, and Financing StrategiesRoger Royse
Launching a startup - or starting a business - is challenging and is fraught with pitfalls.
Roger Royse, the founder of Royse Law Firm, will discus the basics of building a successful business and how to what mistakes to avoid. Roger will discuss:
1) How should entrepreneurs structure their business?
2) How should founders divide equity?
3) What’s the difference between a contractor and an employee?
4) How does a startup get funded?
5) What is an ICO?
6) How does an entrepreneur successfully negotiate with a VC?
7) How viable is crowdfunding in 2019?
8) How should entrepreneurs protect their intellectual property?
and more!
Introduction to Finance and Financial ManagementSundar B N
This ppt includes Introduction to Finance and Financial Management which covers
Finance – Meaning, Sources of Finance
Financial Management – Meaning, Objectives & Scope
Profit Maximization Vs Wealth maximization
Key Decisions of Financial Management
Functional Areas of Financial Management
Time Value of Money – Meaning & Methods
Executive compensation continues its movement towards performance pay as the standard. Compensation structures and proxy disclosures are more and more complex. Investors and proxy advisors continue to increase influence on compensation issues. This webinar examines executive compensation, including equity-based compensation plans and executive employment and severance agreements. The importance of disclosure, alignment of risk, and metrics is also examined. Practical guidance on pay-for-performance and supplemental pay definitions is provided. The panelists discuss the effect of the Dodd-Frank Act on executive compensation, including SEC regulations. Exchange rules are compared to applicable federal law. Best practices regarding executive compensation committees and regulatory requirements for those committees are examined. Shareholder advisory groups promulgate executive compensation related advisory policies for their institutional shareholder clients annually and these policies are also discussed. Issues regarding board composition and leadership structure issues are discussed in relation to executive compensation.
To view the accompanying webinar, go to: https://www.financialpoise.com/financial-poise-webinars/executive-compensation-2021/
This is the presentation deck from Real Estate Investing 101: Financing, PeerRealty's fourth in a series of on-demand educational videos. In this series, PeerRealty Head of Investments Jeff Rothbart takes viewers through the fundamentals of real estate investing, and discusses some of the key metrics that real estate investors should consider. This Financing course analyzes the different types of debt instruments that investors can expect to find in real estate deals. It also discusses common loan agreement provisions, and explains how they can affect your real estate investment.
You can view this webinar at http://resources.peerrealty.com/real-estate-investing-101-financing
Buy-sell agreements are usually part of a succession plan put in place to protect the financial interests of the owners of closely held companies and their heirs and to protect the company’s stability in case of a major event. Funding buy – sell agreements is frequently accomplished using insurance policies under (1) a cross purchase agreement, or (2) a stock redemption agreement.
Cross purchase agreement. Each owner of the company takes out, and is beneficiary of, an insurance policy on each of the other owners. In the event of an owner’s death, the other owners use the insurance proceeds to buy out the decedent’s ownership share in the company from the decedent’s beneficiaries.
Private Equity is a form of investment in equity capital of a company that is not quoted on a public exchange. Obtaining PE is very different from raising debt or a loan from a lender, such as a bank. Lenders have a legal right to interest on a loan and repayment of the capital, irrespective of your success or failure.
ASCSP Conference 2019 - What Cost Segregation Professionals Need to Know Abou...kaliwhit
What Cost Segregation Professionals Need to Know About Opportunity Zones:
The Tax Cuts and Jobs Act of 2017 created Opportunity Zones (“OZ”) which are specifically designated geographic districts that allow investors to receive hefty tax breaks.
Investors can defer and reduce capital gains taxes on existing investments, and pay no capital gains taxes on new investments by investing in Opportunity Funds.
US/ Canada cross-border tax planning could be impacted by the recent finalization of Section 385 regulations by the IRS and Treasury Department. Because most of these new rules apply with an effective date reaching back to April 5, 2016, it is imperative that Canadian companies with U.S. activities assess their potential impact and develop a strategy for managing their exposure to these rules.
In formation on:
the charity SORP exposure draft including initial feedback from the consultation process
an update on VAT & tax matters
collaborative working together – exploring the options
impact reporting
www.sba.gov. The U.S. Small Business Administration (SBA) provides programs for businesses in the areas of technical assistance, training and counseling, financial assistance, assistance with government contracting, disaster assistance recovery, advocacy laws and regulations, civil rights compliance, and special interests, such as women, veterans, Native Americans, and young entrepreneurs. The website provides links to numerous information resources.
www.score.org. The Service Corps of Retired Executives (SCORE) is dedicated to helping small businesses get off the ground, grow and achieve their goals. SCORE provides volunteer mentors, free confidential business counseling, free business tools, and inexpensive or free business workshops.
Startup Basics: Legal, Business, and Financing StrategiesRoger Royse
Launching a startup - or starting a business - is challenging and is fraught with pitfalls.
Roger Royse, the founder of Royse Law Firm, will discus the basics of building a successful business and how to what mistakes to avoid. Roger will discuss:
1) How should entrepreneurs structure their business?
2) How should founders divide equity?
3) What’s the difference between a contractor and an employee?
4) How does a startup get funded?
5) What is an ICO?
6) How does an entrepreneur successfully negotiate with a VC?
7) How viable is crowdfunding in 2019?
8) How should entrepreneurs protect their intellectual property?
and more!
Cloud computing is the next evolution of systems architecture that promises to deliver computing infrastructure
at lower cost, greater flexibility and significantly higher levels of scalability than ever before. The benefits of
cloud computing are primarily built on the notion that cloud environments allow you to achieve these results
by virtualizing the different work-loads that you run, and deploying them within an environment that can
automatically scale up, or down, as work-load demands change over ti me.
There is an ever-increasing pressure for nonprofits to develop revenue models that are sustainable over the long-term. Funding continues to shift in this uncertain economy that, in turn, demands nonprofit leaders to intentionally assess, monitor and adapt their organizations’ revenue models in the changing environment. The goal of the session is to equip nonprofit leaders with the tools to plan, implement and adapt a revenue model that builds on the organization’s existing strengths and capacity.
What is a "Private Fund?" (Series: PE, VC, and Hedge Funds De-Mystified)Financial Poise
According to the Securities and Exchange Commission, the number of private investment funds in the United States grew from 20,000 in Q1 2013 to more than 25,000 in Q1 2015. This included 1,100 more hedge funds, 1,500 more private equity funds and 140 more venture capital funds. So what are private funds and why are they growing so quickly? This webinar explains the basics of private funds, how and why they differ from public investment options, and how investors gain access to the different kinds of private fund vehicles. Included is a breakdown of the three major private funds (private equity, venture capital and hedge fund) and what makes each unique.
To view the accompanying webinar, go to: https://www.financialpoise.com/financial-poise-webinars/what-is-private-fund-2019/
| Foreign Direct Investment | Foreign Direct Investment and Pakistan | Featur...Ahmad Hassan
introduction to foreign direct investment, definition and forms of foreign direct investment, features of foreign direct investment policies-Pakistan, investment policies of Pakistan, challenges to foreign direct investment in Pakistan, no go areas for foreign direct investment in Pakistan
Supercharge your Investments with Tax-Loss HarvestingWealthfront
Tax-loss harvesting, or "tax selling," is a technique used to lower your taxes while maintaining the expected risk and return profile of your portfolio. It harvests previously unrecognized investment losses to offset taxes due on your other gains and income. You can reinvest these tax savings to significantly grow the value of your portfolio.
Wealthfront has two different strategies available for Tax-Loss Harvesting on client portfolios:
1. Daily Tax-Loss Harvesting
2. The Tax-Optimized US Index Portfolio
Both of Wealthfront’s Tax-Loss Harvesting strategies run every day, selling underperforming assets and replacing them with similar but not identical ones as opportunities arise.
Learn more about Daily Tax-Loss Harvesting and Stock level Tax-Loss Harvesting with the Wealthfront Tax-Optimized US Index Portfolio here.
2018-07 Systems Integration Best Practices for Integrating Your Business Appl...Raffa Learning Community
How much time does your organizations spend getting data to and from critical business systems such as your donor management, association management, membership and accounting applications? What about time sheets, expense reports and payroll data? Have you made customizations to your systems that make packaged integrations difficult to work with? In this session we will share considerations, best practices and use cases from actual customer integrations that may help you tackle your next integration project.
Join Raffa Technology & BI360 for an informative session on best practice approaches to managing your budget process beyond Microsoft Excel. Come learn how you can help your organization increase productivity, insight and decision making while decreasing the manual keying and inaccuracies inherent with Microsoft Excel. This seminar includes a presentation of the BI360 budgeting and reporting software.
In today’s accounting environment, there is mounting pressure to run leaner while becoming more effective than ever. Meeting deadlines, reviewing or preparing reconciliations and providing support requires new approaches to mitigating errors and compromising the integrity of your SOFP and SOA. It doesn’t have to be that way.
Join nonprofit industry leader Raffa, PC and BlackLine to discover a simpler way to perform your reconciliation process that allows you to focus on analysis, risk mitigation, and value creation for your organization.
Not every organization can afford to have a full time CIO on staff. But someone will be fulfilling the role, even without the title. This seminar will help you understand the role a CIO fulfills within your organization, the areas you may not be addressing without a CIO, the risks and opportunities mitigated by the presence of a CIO, and the new world of outsourced IT.
Additionally, we will discuss if your organization can thrive without the latest technology, whether your IT team is doing what they should be, how your IT infrastructure measures up to best practices, and what technology you may be missing out on.
With the ever-increasing threat of viruses, security breaches, and cyber theft, it is important to understand the basics of network and internet security. In this session, you will learn how to pass the security portion of your audit and how to protect your hardware. We will also discuss security in the cloud and Privacy Laws.
This class is beneficial to IT, Operations, and Administrative professionals.
Adam Grant, in a recent Atlantic article, says it best: “People Don’t Actually Know Themselves Very Well.” Do you agree? He argues that your coworkers are much better at rating aspects of your personality than you are. Studying thousands of people at work show that coworkers are more than twice as accurate when asked to assess how stable, dependable, friendly, outgoing and curious you are. In this workshop, we will give you an opportunity to solicit feedback in advance of the workshop, reflect on feedback you’ve received, and provide a safe and confidential environment to explore your blind spots. Those blind spots may be related to the way you see yourself as a manager or leader or perhaps how you think about intergenerational differences. We’ll discuss the importance of self-awareness and provide some tools to help you integrate new knowledge about yourself in practical ways at work.
Not every organization can afford to have a full time CIO on staff. But someone will be fulfilling the role, even without the title. This seminar will help you understand the role a CIO fulfills within your organization, the areas you may not be addressing without a CIO, the risks and opportunities mitigated by the presence of a CIO, and the new world of outsourced IT.
Additionally, we will discuss if your organization can thrive without the latest technology, whether your IT team is doing what they should be, how your IT infrastructure measures up to best practices, and what technology you may be missing out on.
Keeping reserves for a “rainy day” is a good practice for all nonprofit institutions, but how much should your organization set aside? A percentage of annual budget? Three-to-six months? Our answer is: it depends. Each nonprofit is unique and can experience distinct unexpected circumstances that may affect its long-term financial health.
This session, led by mark Murphy of Raffa Wealth Management, will focus on how to conduct a risk assessment that will assist your nonprofit in quantifying financial risks and opportunities. Once completed, this risk assessment aims to assist in finding the appropriate reserve level for your unique organization.
Whether you are in the initial phases of creating your nest egg or revaluating longstanding reserve levels, this session is for you.
Help your organization make better informed decisions. Join the Raffa Technology team and Prophix to discover how best in class organizations are using financial automation to drive improved budgeting, strategic financial analysis and better business decision making.
Learn how organizations are automating the financial budget process to deliver more accurate and timely information in the financial planning process.
Not every organization can afford to have a full time CIO on staff. But someone will be fulfilling the role, even without the title. This seminar will help you understand the role a CIO fulfills within your organization, the areas you may not be addressing without a CIO, the risks and opportunities mitigated by the presence of a CIO, and the new world of outsourced IT.
Additionally, we will discuss if your organization can thrive without the latest technology, whether your IT team is doing what they should be, how your IT infrastructure measures up to best practices, and what technology you may be missing out on.
This presentation poster infographic delves into the multifaceted impacts of globalization through the lens of Nike, a prominent global brand. It explores how globalization has reshaped Nike's supply chain, marketing strategies, and cultural influence worldwide, examining both the benefits and challenges associated with its global expansion.
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how to swap pi coins to foreign currency withdrawable.DOT TECH
As of my last update, Pi is still in the testing phase and is not tradable on any exchanges.
However, Pi Network has announced plans to launch its Testnet and Mainnet in the future, which may include listing Pi on exchanges.
The current method for selling pi coins involves exchanging them with a pi vendor who purchases pi coins for investment reasons.
If you want to sell your pi coins, reach out to a pi vendor and sell them to anyone looking to sell pi coins from any country around the globe.
Below is the what'sapp information for my personal pi vendor.
+12349014282
Abhay Bhutada Leads Poonawalla Fincorp To Record Low NPA And Unprecedented Gr...Vighnesh Shashtri
Under the leadership of Abhay Bhutada, Poonawalla Fincorp has achieved record-low Non-Performing Assets (NPA) and witnessed unprecedented growth. Bhutada's strategic vision and effective management have significantly enhanced the company's financial health, showcasing a robust performance in the financial sector. This achievement underscores the company's resilience and ability to thrive in a competitive market, setting a new benchmark for operational excellence in the industry.
how to sell pi coins effectively (from 50 - 100k pi)DOT TECH
Anywhere in the world, including Africa, America, and Europe, you can sell Pi Network Coins online and receive cash through online payment options.
Pi has not yet been launched on any exchange because we are currently using the confined Mainnet. The planned launch date for Pi is June 28, 2026.
Reselling to investors who want to hold until the mainnet launch in 2026 is currently the sole way to sell.
Consequently, right now. All you need to do is select the right pi network provider.
Who is a pi merchant?
An individual who buys coins from miners on the pi network and resells them to investors hoping to hang onto them until the mainnet is launched is known as a pi merchant.
debuts.
I'll provide you the what'sapp number.
+12349014282
STREETONOMICS: Exploring the Uncharted Territories of Informal Markets throug...sameer shah
Delve into the world of STREETONOMICS, where a team of 7 enthusiasts embarks on a journey to understand unorganized markets. By engaging with a coffee street vendor and crafting questionnaires, this project uncovers valuable insights into consumer behavior and market dynamics in informal settings."
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Financial Assets: Debit vs Equity Securities.pptxWrito-Finance
financial assets represent claim for future benefit or cash. Financial assets are formed by establishing contracts between participants. These financial assets are used for collection of huge amounts of money for business purposes.
Two major Types: Debt Securities and Equity Securities.
Debt Securities are Also known as fixed-income securities or instruments. The type of assets is formed by establishing contracts between investor and issuer of the asset.
• The first type of Debit securities is BONDS. Bonds are issued by corporations and government (both local and national government).
• The second important type of Debit security is NOTES. Apart from similarities associated with notes and bonds, notes have shorter term maturity.
• The 3rd important type of Debit security is TRESURY BILLS. These securities have short-term ranging from three months, six months, and one year. Issuer of such securities are governments.
• Above discussed debit securities are mostly issued by governments and corporations. CERTIFICATE OF DEPOSITS CDs are issued by Banks and Financial Institutions. Risk factor associated with CDs gets reduced when issued by reputable institutions or Banks.
Following are the risk attached with debt securities: Credit risk, interest rate risk and currency risk
There are no fixed maturity dates in such securities, and asset’s value is determined by company’s performance. There are two major types of equity securities: common stock and preferred stock.
Common Stock: These are simple equity securities and bear no complexities which the preferred stock bears. Holders of such securities or instrument have the voting rights when it comes to select the company’s board of director or the business decisions to be made.
Preferred Stock: Preferred stocks are sometime referred to as hybrid securities, because it contains elements of both debit security and equity security. Preferred stock confers ownership rights to security holder that is why it is equity instrument
<a href="https://www.writofinance.com/equity-securities-features-types-risk/" >Equity securities </a> as a whole is used for capital funding for companies. Companies have multiple expenses to cover. Potential growth of company is required in competitive market. So, these securities are used for capital generation, and then uses it for company’s growth.
Concluding remarks
Both are employed in business. Businesses are often established through debit securities, then what is the need for equity securities. Companies have to cover multiple expenses and expansion of business. They can also use equity instruments for repayment of debits. So, there are multiple uses for securities. As an investor, you need tools for analysis. Investment decisions are made by carefully analyzing the market. For better analysis of the stock market, investors often employ financial analysis of companies.
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5 Tips for Creating Standard Financial ReportsEasyReports
Well-crafted financial reports serve as vital tools for decision-making and transparency within an organization. By following the undermentioned tips, you can create standardized financial reports that effectively communicate your company's financial health and performance to stakeholders.
1. Elemental Economics - Introduction to mining.pdfNeal Brewster
After this first you should: Understand the nature of mining; have an awareness of the industry’s boundaries, corporate structure and size; appreciation the complex motivations and objectives of the industries’ various participants; know how mineral reserves are defined and estimated, and how they evolve over time.
1. Elemental Economics - Introduction to mining.pdf
2012-02-22 Tax Private Foundation Investments
1. Taxation of
Investments for
Private Foundations
Frank H. Smith, Partner & Dennis
Gogarty, Raffa Wealth Management
February 22, 2012
Thrive. Grow. Achieve.
3. NET INVESTMENT INCOME
• Capital losses from the sale of foundation investments can only be used to
offset capital gains in the same tax year. They cannot be used to offset other
investment income, nor can they be carried back or forward to other tax years.
• When possible, foundation managers and investment advisors should manage
the sale of such investments to avoid large losses in one year and large gains in
another year.
Taxation of Investments / Page 3
4. NET INVESTMENT INCOME
• A foundation can qualify for a reduced tax rate of 1% if it makes qualifying
distributions during a tax year that is at least equal to a certain amount that is
based on the average percentage of assets distributed in the prior five tax years.
• A private foundation does not qualify for the 1% rate in it’s first year. For the
second through fourth years, the average is calculated for the period of time the
foundation has been in existence.
Taxation of Investments / Page 4
5. NET INVESTMENT INCOME
• The 1% rate is not available if a private foundation was liable for tax under the
mandatory payout rules with respect to any year in the measuring period.
Taxation of Investments / Page 5
7. QUALIFYING DISTRIBUTIONS
• Private foundations often receive highly appreciated stock from its donors. Sale
of such appreciated property would normally generate net investment income
that is taxable to the foundation.
• If a foundation contributes appreciated property to a public charity, the
foundation gets a qualified distribution for the full fair market value of the
property, but does not have to pay taxes on the amount of the appreciation
Taxation of Investments / Page 7
9. PROGRAM RELATED INVESTMENTS
AMOUNTS PAID TO ACQUIRE OR OPERATE PROGRAM-RELATED
INVESTMENTS ARE TREATED AS QUALIFYING DISTRIBUTIONS FOR
SATISFYING THE MINIMUM DISTRIBUTION REQUIREMENTS. IT IS NOT
CLASSIFIED AS A JEOPARDIZING INVESTMENT.
• A program-related investment should possess the following
characteristics:
̵ Primary purpose is to accomplish a charitable, educational, or similar purpose
̵ Production of income or appreciation of property is not a significant purpose of the
investment
̵ Investment is not made in order to influence legislation or campaign on behalf of a
candidate for public office
Taxation of Investments / Page 9
10. PROGRAM RELATED INVESTMENTS
EXAMPLES OF PROGRAM RELATED INVESTMENTS INCLUDE:
• Low-interest or interest-free loans to needy students.
• High-risk investments in nonprofit low-income housing projects.
• Low-interest loans to small business owned by members of economically
disadvantaged groups, where commercial funds at reasonable interest rates are not
readily available.
• Investments in businesses in deteriorated urban areas under a plan to improve the
economy of the area by providing employment or training for unemployed
residents.
• Investments in nonprofit organizations combating community deterioration.
Taxation of Investments / Page 10
12. JEOPARDIZING INVESTMENTS
• While the IRS has noted that it will not consider any type of investment a
“jeopardizing investment” per se, there are certain categories of investments that it
will closely scrutinized, such as puts, calls, warrants, etc. An investment would be
considered to be a jeopardizing investment if the foundation managers, in making
the investment, fail to exercise ordinary business care in providing for the long and
short-term financial needs of the foundation.
Taxation of Investments / Page 12
13. JEOPARDIZING INVESTMENTS
• An initial tax of 5% is imposed for making the investment. The IRS has discretionary
authority to reduce this initial tax.
• The taxable period is the period beginning with the date on which the amount is
invested in a jeopardizing manner and ending on the earliest of the following dates:
̵ Date on which the IRS mails a notice of deficiency with respect to the initial tax imposed on the
foundation.
̵ Date on which initial tax is assessed, or
̵ Date on which the amount invested is removed from jeopardy.
Taxation of Investments / Page 13
15. EXCESS BUSINESS HOLDINGS
• Generally, excess business holdings would exist if a private foundation and all
disqualified persons combined own over 20% of the voting stock of an incorporated
business enterprise. Under certain circumstances, this percentage may increase to
35%. In addition, there is a 2% de minimis rule in situations where the foundation
itself owns 2% or less of both the voting stock and value of all outstanding shares
of the business enterprise. There is also a 5-year grace period for business
holdings that are obtained through gift or bequest.
Taxation of Investments / Page 15
16. DISQUALIFIED PERSONS
• Disqualified persons are individuals or organizations a private foundation is
deemed to be related to and with which the private foundation is limited from
engaging in transactions which may create self-dealing or excess business holding
issues (discussed below).
Taxation of Investments / Page 16
17. DISQUALIFIED PERSONS
DISQUALIFIED PERSONS INCLUDE THE FOLLOWING:
• Officers, directors or trustees of the foundation
• A substantial contributor to the foundation
• Companies or partnership substantially owned by disqualified persons
• Spouse and families of any of the above (family in this instance includes ancestors,
children, grandchildren, great-grandchildren and their spouses, but not siblings)
Taxation of Investments / Page 17
19. DEBT FINANCED INCOME
• Private foundations must include income from debt-financed property in their
calculation of unrelated business income.
• Debt-financed property is any property that is held to produce income and has
acquisition indebtedness at any time during the year.
• Any property that is disposed of during the year may be subject to tax if there was
acquisition indebtedness with regards to the property at any time during the 12
months prior to the disposal.
• Depending on the facts and circumstances, the use of margin accounts in a private
foundation’s investment portfolio may cause the organization to be subject to
taxation.
Taxation of Investments / Page 19
21. ALTERNATIVE INVESTMENTS
• Activities engaged in by a partnership in which a private foundation is a partner
(whether a general or limited partner) is considered to be engaged in directly by the
foundation. A foundation needs to pay attention to the activities of such
organizations, because the activities can inadvertently cause many problems for
the foundation.
• A partnership is a disqualified person if more than 35% of the profits interest in the
partnership is owned by substantial contributors, foundation mangers, 20%
owners, or members of the family of any of these individuals.
Taxation of Investments / Page 21
22. SPENDING POLICY VS. INVESTMENT POLICY
Permanent Sustainability vs. Target Date
Taxation of Investments / Page 22
27. FIDUCIARY RESPONSIBILITY
Prudent Practices for Investment Stewards (The Fiduciary Handbook) Written by
Fiduciary 360, 2006; Technical Review by American Institute of Certified Public
Accountant; Legal substantiations by Reish, Luftman, Reicher, & Cohen
ROLES AND RESPONSIBILITIES OF ALL INVOLVED PARTIES ARE
DEFINED, DOCUMENTED, AND ACKNOWLEDGED.
• The fiduciary may delegate certain decisions to professional money
managers, investment advisors and consultants. But even when decisions have
been delegated to a professional, a fiduciary can never fully abdicate these
primary responsibilities:
– Determining investment goals and objectives
– Choosing an appropriate asset allocation strategy
– Establishing an explicit, written investment policy consistent with the goals and objectives
– Approving appropriate money managers, mutual funds, or other “prudent experts” to implement
the investment policy
– Monitoring the activities of the overall investment program for compliance with the investment
policy
– Avoiding conflicts of interest and prohibited transactions
Taxation of Investments / Page 27
28. FIDUCIARY RESPONSIBILITY
“The Handbook was developed specifically for Investment Stewards –
trustees, investment committee members, attorneys, accountants, institutional
investors, and anyone else involved in managing investment decision-making. The
Handbook will serve as a foundation for prudent investment fiduciary practices. It
provides investment fiduciaries with an organized process for making informed and
consistent decisions.” ~ Excerpt from the AICPA Editorial Statement to Readers
APPLICABLE “SAFE HARBOR” PROVISIONS ARE
FOLLOWED.
• When adopted, liabilities associated with the Investment Steward’s
management of the portfolio’s assets may be reduced. If investment
decisions are being managed by a committee, there are five generally
recognized provisions to the Safe Harbor rules:
– Use prudent experts (registered investment adviser, bank, or insurance company) to
make the investment decisions.
– Demonstrate that the prudent expert was selected by following a due diligence
process.
– Give the prudent expert discretion over assets.
– Have the prudent expert acknowledge their co-fiduciary status.
– Monitor the activities of the prudent expert to ensure that the expert is performing the
agreed upon tasks
Taxation of Investments / Page 28
36. ASSET ALLOCATION: BENCHMARKING
DESIGNED TO MATCH THE APPROPRIATE LEVEL
OF RISK
Indices are not available for direct investment and performance does not reflect expenses
of an actual portfolio. Past performance is not a guarantee of future results.
Taxation of Investments / Page 36
38. PORTFOLIO OVERSIGHT
SUMMARY
• Fixed income
̵ Credit quality and maturity matter
• Equity
̵ Size and price (style) matter
• International
̵ Developed or emerging market matters
• Diversified or concentrated
• Investors require greater than benchmark performance for assuming greater than
benchmark risk.
Indices are not available for direct investment and performance does not reflect
expenses of an actual portfolio. Past performance is not a guarantee of future
results.
Taxation of Investments / Page 38
39. PORTFOLIO OVERSIGHT
APPROPRIATE BENCHMARKS MAY LEAD TO:
• Peace of Mind
• Accountability
• Greater Attention
• A more level the playing field
• Bottom line improvements
Indices are not available for direct investment and performance does not reflect
expenses of an actual portfolio. Past performance is not a guarantee of future
results.
Taxation of Investments / Page 39
41. INTERNAL REVENUE CODE
IRC 4940 EXCISE TAX BASED ON INVESTMENT INCOME.
IRC 4941 TAXES ON SELF-DEALING.
IRC 4942 TAXES ON FAILURE TO DISTRIBUTE INCOME.
IRC 4943 TAXES ON EXCESS BUSINESS HOLDINGS.
IRC 4944 TAXES ON INVESTMENTS WHICH JEOPARDIZE CHARITABLE PURPOSE.
IRC 4945 TAXES ON TAXABLE EXPENDITURES.
Taxation of Investments / Page 41
42. RESOURCES
FORM 990-PF INSTRUCTIONS
PUBLICATION 578
WWW.IRS.GOV
20 QUESTIONS
PPC DESKBOOK
BNA PORTFOLIOS
Taxation of Investments / Page 42
How many publically held stocks are there in the US?What index do you have if you took all the roughly 3000 stocks?What index do you have if you just took the top 1000What index do you have if you just took the bottom 2000Large growth?All cap value? Etc.Why did harry markowitz segment the market along size and relative value/strength dimensions? Those are the systemic/reliable risks that drive investment returns. The smaller and the weaker – the higher the expected return and the and higher the risk of loss and volatility.The stocks in each class share common return and volatiliity expectations because of their common size and relative strength or weakness. Show risk premiums slides.
Your portfolio benchmark should account for the risk inherent in your portfolio.This illustrates some of the common indexes used to benchmark investments. The percentages reflect approximately a market neutral portfolio in terms of exposure to large, small, value, growth, international, and emerging – as well as the various bond segments.