Distributable net income definition
[DOC File]Massachusetts Society of Certified Public Accountants
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(2) The funding of the pecuniary share will carry out Distributable Net Income (DNI), but DNI does not include either short term or long term gains, except in the final year. (3) The pecuniary bequest is not a specific bequest and therefore the exception to the DNI rules contained in IRC § 663(a)(1) do not apply.
Presentations & Webcasts | Energy Transfer
Definition of Distributable Cash Flow. ETP defines Distributable Cash Flow as net income, adjusted for certain non-cash items, less maintenance capital expenditures. Non-cash items include depreciation and amortization, non-cash compensation expense, gains and losses on disposals of assets, the allowance for equity funds used during ...
[DOC File]PRIVATE WEALTH AND CHARITABLE PLANNING SEMINAR
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The statute provides that “…the term “income”, when not preceded by the words “taxable”, “distributable net”, “undistributed net”, or “gross”, means the amount of income of the estate or trust for the taxable year determined under the terms of the governing instrument and applicable local law.”
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Because distributable cash flow excludes some, but not all, items that affect net income and is defined differently by different companies in the Company’s industry, the Company’s definition of distributable cash flow may not be comparable to similarly titled measures …
[DOCX File]Submission:RE: CONSULTATION PAPER – MODERNISING THE ...
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“Distributable income” would then accurately reflect the economic position of the trust. The trustee could then distribute this amount for tax purposes, and the beneficiaries would be assessed on their proportion of the distributable income as applied to the “net income” of the trust.
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Distributable Cash Flow is defined as net income (loss) plus non-cash interest expense, non-cash income tax expense, depreciation and amortization expense, unit-based compensation expense (income), impairment of compression equipment, impairment of goodwill, certain transaction fees, severance charges, loss (gain) on disposition of assets ...
[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.
Presentations & Webcasts | Energy Transfer
Definition of Distributable Cash Flow. We define Distributable Cash Flow as net income, adjusted for certain non-cash items, less distributions to preferred unitholders and maintenance capital expenditures. Non-cash items include depreciation, depletion and amortization, non-cash compensation expense, amortization included in interest expense ...
[DOC File]ARTICLE
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Technically, it is the amount of the distribution that exceeds the amount of the trust’s distributable net income for the current year that is tax free to the beneficiaries under I.R.C. sections 652 and 662. The calculation of distributable net income proceeds directly from the trust’s taxable income. I.R.C. § …
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UNITED STATES. SECURITIES AND EXCHANGE COMMISSION. WASHINGTON, DC 20549. FORM 8-K. CURRENT REPORT. PURSUANT TO SECTION 13 OR 15(d) OF THE. SECURITIES EXCHANGE ACT OF 1934. Date of
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