deferral
In accounting this means to defer or to delay recognizing certain revenues or expenses on the income statement until a later, more appropriate time.
Deferral
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Tax deferral option
The feature of the U.S. Internal Revenue Code that the capital gains tax on an asset is payable only when the gain is realized by selling the asset. ...
Tax deferral option
Definition: [crh] Allowing the capital gains tax on an asset to be payable only when the gain is realized by selling the asset.
DEFERRAL - see DEFERRED.
DEFERRED - in accounting, is any account where the asset or liability is not realized until a future da...
DEFERRED (INCOME) TAXES - Amount allocated during the period to cover tax liabilities that have not yet...
tax deferral
postponement of taxes on investment or other earnings until the investor begins to consume them and anticipates being in a lower tax bracket. One example of a tax-deferred investment is an Individual Retirement Account (IRA) .
Deferral: A form of tax sheltering that results from an investment that offers deductions during the investor's high-income years, ...
Deferral: A form of tax sheltering in which all earnings are allowed to compound tax-free until they are withdrawn at a future date.
Deferral method of revenue recognition
A revenue recognition method used by not-for-profits in which externally restricted contributions that have not been fully used for their intended purpose are deferred in the liabilities section of the ...
Deferral of Gain (§ 1033):
If for some reason the taxpayer does not meet the requirements of § 121, the taxpayer may be able to defer recognition of the gain ($105,000) under § 1033.
Deferral of Taxes
The deferment of making tax payments from this year to a later year. For example, money in an Individual Retirement Account (IRA) grows tax deferred until the money is withdrawn from the account.
See: IRA ...
Deferral Principle - Parent companies are not taxed on the income of a foreign subsidiary until they actually receive a dividend from that subsidiary.
Tax deferral option
Allowing the capital gains tax on an asset to be payable only when the gain is realized by selling the asset.
Tax differential view (of dividend policy) ...
Tax deferral
The feature of an investment in which taxes due on principal and/or earnings are postponed until funds are withdrawn, often at retirement.
TAX-DEFERRAL: Taxes on earnings are postponed until any earnings are withdrawn from the annuity.
TAX-FREE TRANSFERS: Contract owners can move assets between variable annuity subaccounts without incurring a tax liability.
Tax Deferral
A method used to postpone current year taxes to a later year. This is typically done by recognizing income or a gain at a later time.
Tax Deferral: Investments where taxes due on the amount invested and/or its earnings are postponed until you withdraw funds, usually at retirement.
Tax-Exempt: Investments (such as municipal bonds) where earnings will not be taxed.
Salary Deferral Option or Salary Deferral SEP (SARSEP)
A Simplified Employee Pension (SEP) plan which also allows employers to defer a pre-tax portion of their pay into a SEP-IRA and defer paying taxes until the funds are withdrawn.
Security ...
Deferral Date
Usually, this is a date after the exact premium due date (typically it is on the one year anniversary of the policy), when the next year's premium are deemed to be due.
Deferral Options ...
Tax-deferral: When tax liability is delayed until some time in the future.
Taxable-equivalent yield: The calculation of yield on a federal-tax-free investment so that it can be compared to a taxable investment.
Tax deferral option
Tax Deferred
Tax differential view
Tax differential view (of dividend policy
Tax Equity and Fiscal Responsibility Act of 1982
Tax Equity And Fiscal Responsibility Act Of 1982 - TEFRA ...
Tax deferrals
item arising to account for timing differences between the tax bill according to the AG/Group annual financial statements prepared according to IAS for tax purposes and the commercial reporting statements
Total-cost method ...
Elective-Deferral Contribution
A contribution arrangement of an employer-sponsored retirement plan under which participants can choose to set aside part of their pretax compensation as a contribution to the plan.
Voluntary Deferral Plan (insurance term)
Related answers:
If your plan is to not have a plan do you really have a plan? Read answer...
The SEC's deferral to the FASB may strike you as odd. Seemingly, a natural tendency of government regulation is toward expansion and dominance.
Year-End Deferral. This term refers to the ability of taxpayers to delay the reporting of business income and the payment of tax by selecting a fiscal year for their business which differs from their taxation year.
Capital Gains Deferral Relief is no longer available for new VCT investments. The annual investment limit for VCTs was doubled to £200,000 in Budget 2004.
Pre-payments (Deferrals) - cash paid before consumption
Prepaid expenses - for expenses paid in cash and recorded as assets before they are used.
Unearned revenue - for revenues received in cash and recorded as liabilities before they are earned.
tax deferral This is when somebody chooses to pay for present taxes in the future. Differed... tax equivalent yield The pretax yield that an investment needs to have in order to provide the yield...
tax deferral The postponement of taxes due on the earnings or growth related to certain favored investments until the earnings are withdrawn or the investment is sold or otherwise disposed of.
Annuity Deferral
It used to be the case that you could only receive your pension from a personal pension plan by buying an annuity. You can now also choose t...(Read more)
Annuity Starting Date ...
Dividends, interest, and unrealized capital gains on investments in an account such as a qualified retirement plan, where income is not subject to taxation until a withdrawal is made.
Tax deferral option ...
Tax Deferral - Delaying the payment of income taxes on investment income.
Tax deferral The delay of a tax liability until a future date as applicable in IRAs and 401(k) plans. Tax Reform Act of 1986 Tax legislation that effected major changes in tax laws.
A type of salary deferral retirement plan that allows employees to make pre-tax contributions from earned income, which reduce their taxable income. Employers can match some or all contributions subject to maximum.
403(b) ...
Deferred annuities offer deferral of taxes with the option of withdrawing one's funds in the form of a life annuity. Deferred call A provision that prohibits the company from calling the bond before a certain date.
Regulatory accounting procedures (RAP) Accounting principles required by the FHLB that allow S&Ls to elect annually to defer gains and losses on the sale of assets and amortize these deferrals over the average life of the asset sold.
The $75,000 does not reflect any immediate tax savings through deferrals into a tax-advantaged account but reflects the total amount invested. Principal and income do not vary. Actual results will vary.
Non-qualified deferred compensation plans include salary reduction arrangements, bonus deferral plans, supplemental executive retirement plans, and excess benefit plans.
The employee's elective deferral to all 401(k) plans is limited to $10,500 for 2001 ($11,000 in 2002 and increasing $1,000 every year through 2006). The employer's contribution is also subject to separate, complex limitations.
An after-tax contribution, or excess deferral, is money you put into your 401(k) or other employer sponsored retirement savings plan in addition to your pretax contribution.
Retirement Annuities though comes with a tax deferral plan features a number of hidden clauses attached to it. Before finalizing your deal, you need to gain a comprehensive knowledge on its tax-deferral policy.
A private annuity trust is a capital gains deferral program that helps with both high capital gains and depreciation recapture costs.
An IRA or qualified retirement plan provides the tax deferral. An annuity contract should be used to fund an IRA or qualified retirement plan to benefit from an annuity's features other than tax deferral, including the lifetime income payout option, ...
A big advantage of tax deferral is that earnings may compound more quickly, since no money is being taken out of the account to pay taxes. But in return for postponing taxes, you agree to limited access to your money before you reach 59 1/2.
Deferred Compensation: The deferral of constructive receipt of current earned income or compensation to a later date, usually retirement, so future receipt might experience a potentially lower marginal tax rate.
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Income tax deferral method available to the holder of a Registered Retirement Savings Plan. The holder invests the amount withdrawn from the RRSP into the RRIF, and each year is required to withdraw a portion. The withdrawals are then taxable.
If the planning horizon is n periods, the dollar advantage of tax deferral increases. For example, if the firm can earn 0.10 and the time horizon is 20 years with retention and then a tax rate of 0.40, the investor has:
By Harold Bierman, Jr
More ...
US regulators propose deferral of bank bonuses
See more articles mentioning "Federal Deposit Insurance Corporation" or search FT.com
Related Terms ...
Tax-advantaged life insurance product. Deferred annuities offer deferral of taxes with the
option of withdrawing one's funds in the form of life annuity.
Duration
The time it takes for a policy or annuity to reach maturity.
Tax-deferred investments in particular refer to retirement accounts which allow deferral of taxes on contributions, growth, or both; taxes are not paid until withdrawal of funds during retirement.
See 401(k), IRA, annuity.
A type of non-qualified pension plan that provides for salary deferral until retirement, death, disability or a predetermined date.
DEFINED BENEFIT PLAN ...
Deferred Annuities definition :
Tax-advantaged life insurance products. Deferred annuities offer deferral of taxes with the option of withdrawing one's funds in the form of a life annuity.
TSCTrade.com ...
Arrangement in which allowable tax deductions or EXCLUSIONS result in the deferral of tax on INCOME that would otherwise be payable currently.
1031: Internal Revenue Code Section 1031 that authorized tax deferral on like kind exchanges.
Accounting principals required by the FHLB that allow S&Ls to elect
annually to defer gains and losses on the sale of assets and amortize these deferrals over the average life of the
asset sold.
Arithmetic average (mean) rate of return ...
403b plans are retirement plans offered to employees of select not-for-profit groups. Participants contribute to these plans through salary deferrals, which means ...
Tax Penalty for Early Withdrawal on a Mutual Fund ...
It has tax treatment extremely similar to a 401(k) plan. Simply put, employee salary deferrals into a 403(b) plan are made before income tax is paid on it, ...
early withdrawal penalty: A common practice in which an early withdrawal incurs a cash penalty or partial or complete loss of tax deferral privileges.
earnings: The net positive return generated by a business on its operations.
Tax Shelter
This is an investment that offers tax savings in some form, such as immediate deductions, credits or income deferral.
 See also: Expense, Values, Saving, Banks, Tax deferral
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