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Andeavor Logistics LP
The following table and discussion is a summary of our results of operations for the three months ended March 31, 2014 and 2013, including a reconciliation of EBITDA to net income and net cash from operating activities and Distributable Cash Flow to net income (in …
distributable net income formula

[DOCX File]UPIA Report -3
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The determination of the distributable net income (“DNI”) of a trust or estate is necessary in order to determine what taxable income is to be reported by a beneficiary in connection with a distribution made to the beneficiary (and conversely, what taxable income is left to the fiduciary) and what the character of the taxable income so distributed is.
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[DOC File]ARTICLE
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The calculation of distributable net income proceeds directly from the trust’s taxable income. I.R.C. § 643(a) (1994). Distributable net income is thus related to, but is not the same as, the trust’s taxable income.. An electing trust may have to keep track of four sets of numbers: one for “regular” tax purposes, a second for financial ...
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[DOC File]THE POWER TO ADJUST AND THE UNITRUST-
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This means that we would have current income distributable of about $13,000 after some portion of the trustees' fees is allocated to income. We are then faced with a need for a much higher level of income, as, for example, $50,000 a year.
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Presentations & Webcasts | Energy Transfer
The closing of the restructuring transaction in October 2018 (the “ETO Merger”) impacted the Partnership’s calculation of Distributable Cash Flow attributable to partners, as well as the number of ET Common Units outstanding and the amount of distributions to be paid to partners for the three months and year ended December 31, 2018.
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[DOC File]Trusts and Estates
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TAXABLE INCOME 8,200 . TAI = Trust Accounting Income. DNI = Distributable Net Income. In the above simple trust, note that taxable income is almost always capital gain income less $300. That is because all other income (TAI) is required to be distributed to the beneficiary each year and therefore there is a deduction for up to that amount.
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[DOC File]Structuring Nongrantor Trusts
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B. The Concept of Distributable Net Income 10. C. Distributable Net Income of a Foreign Non-Grantor Trust 10. D. Treatment of Capital Gains 10. E. Treatment of Beneficiaries With Respect to Distributable Net Income 11. F. Distributable Net Income of Complex Trust Exceeding Income …
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Holly Energy Partners, L.P. - Investors
Set forth below is our calculation of distributable cash flow. 5. Net income attributable to Holly Energy Partners. Add (subtract): Depreciation and amortization. Amortization of discount and deferred debt charges. Loss on early extinguishment of debt. Revenue recognized (greater) less than customer billings. Maintenance capital expenditures (3)
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[DOC File]AICPA Letter to IRS Requesting Guidance on the Allocation ...
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Section 652(b) provides that items of deduction entering into the computation of distributable net income (DNI) shall be allocated among the items of DNI in accordance with the regulations prescribed by the Secretary. Regulation section 1.652(b)-3(b) provides that any deductions not directly attributable to a specific class of income may (after ...
distributable net income formula

[DOC File]SPECIAL PROBLEMS IN ADMINISTERING ESTATES AND
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Dec 28, 1999 · Distributable Net Income ("DNI"). The separate share rules of section 663(c) treat an electing QRT and its related estate as separate shares for purposes of computing DNI and applying the distribution provisions of sections 661 and 662.
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Calculation of distributable net income