Answer:
He should set a grantor retained annuity trust (GRAT).
Explanation:
Mr. Bailey would be the grantor that transfers the asset into the GRAT, but retains the right to receive annuity payments for a number of years. The IRS has set a minimum annuity corresponding to the Section 7520 rate, during the last two years the rate has varied from 2-3%. When the trust expires (pays all the annuities), the beneficiary gets the asset tax free.
Since the grantor is giving up an asset but in exchange is receiving an annuity form it, there is no applicable gift tax, it is called a zeroed-out GRAT.
This type of grant makes sense only if the grantor believes that the future value of the asset will be higher than the current value, since the annuity is based on the current value. In this case, Mr. Bailey would receive payments based on a $200,000 value, but the property's fair market value is already higher and should increase as time passes.
Answer:
The correct answer is B
Explanation:
As the Ted was dissatisfied with the job because of the working conditions, policy of company and supervision. And as per the theory of the Frederick Herzberg, the study indicate that the certain factors of the job are related to the job satisfaction whereas the other factors lead to job dissatisfaction.
In accordance with the theory, the motivating factors are the intrinsic elements of the job that lead to satisfaction like achievement, affiliation, growth and responsibility. And the hygiene factors are the extrinsic elements of the work environment.
Therefore, the extrinsic factors which is hygiene factor or elements of the work environment will not serve as the source of the employee motivation or the satisfaction
Director, National security agency chief, central security service DIRNSA/CHCSS provides CI functional services and analysis in support of international arms control agreements.
<h3>What does Director, National security agency chief, central security service DIRNSA/CHCSS do?</h3>
The highest senior member of the National Security Agency, a defense organization under the Department of Defense of the United States, is the director (DIRNSA). The chief of the Central Security Service (CHCSS) and commander of U.S. Cyber Command are both simultaneously held by the NSA director (USCYBERCOM). The officeholder reports to the under secretary of defense for intelligence as the director of the NSA and as the head of the CSC, and as the commander of U.S. Cyber Command, directly to the secretary of defense.
To learn more about NSA visit:
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Answer:
The NPV is -$200956.3508. Thus, the shop will not be purchased as the NPV from this investment is negative.
Explanation:
To take the decision to buy or not buy the shoe store, we need to calculate the Net Present Value of the investment in the shoe shop. The net present value (NPV) is the present value of future expected cash inflows from the investment less the initial outlay/cost.
If the NPV is positive, the investment will be done and shop will be purchased and vice versa.
As the cash in flows consist of an annuity of 200000 for 11 years along with a principal sale value, the NPV will be,
NPV = PV of Annuity + PV of Principal - Initial cost
NPV = 200000 * [ (1 - (1+0.15)^-11) / 0.15 ] + 3500000 / 1.15^11 - 2000000
NPV = -$200956.3508
The shop will not be purchased as the NPV from this investment is negative.
Answer:
False
Explanation:
It is false that In the current year, Don has a $55,000 loss from a business he owns. His at risk amount at the end of the year, prior to considering the current year loss, is $36,000. He will be allowed to deduct the $55,000 loss this year if he is a material participant in the business.
