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  2. Stepped-up basis - Wikipedia

    en.wikipedia.org/wiki/Stepped-up_basis

    A stepped-up basis can be higher than the before-death cost basis, which is the benefactor's purchase price for the asset, adjusted for improvements or losses. Because taxable capital-gain income is the selling price minus the basis, a high stepped-up basis can greatly reduce the beneficiary's taxable capital-gain income if the beneficiary ...

  3. Borrowing base - Wikipedia

    en.wikipedia.org/wiki/Borrowing_base

    An example of a borrowing base certificate used in asset-based lending. Borrowing base certificate is the official accounting document prepared by the borrower that certifies the size of the borrowing base of an organization with the previously agreed advance rates. [11] Borrowing base certificate includes a summary calculation sheet.

  4. How to calculate the present and future value of annuities - AOL

    www.aol.com/finance/calculate-present-future...

    In the world of finance, an annuity is a contract between you and a life insurance company in which you give the company a lump sum or series of payments, and in return, the insurer promises to ...

  5. Lump sum payout vs. annuity from a pension: How to decide - AOL

    www.aol.com/finance/lump-sum-payout-vs-annuity...

    Lump sum vs. annuity: 6 factors to consider when making your decision. Everyone’s financial situation is different, so it’s important to consider a few key factors — such as tax implications ...

  6. Lump sum - Wikipedia

    en.wikipedia.org/wiki/Lump_sum

    A lump sum is a single payment of money, as opposed to a series of payments made over time (such as an annuity). [1] [2] [3] [4]The United States Department of Housing and Urban Development distinguishes between "price analysis" and "cost analysis" by whether the decision maker compares lump sum amounts, or subjects contract prices to an itemized cost breakdown.

  7. Pros and cons of lump-sum investing - AOL

    www.aol.com/finance/pros-cons-lump-sum-investing...

    A lump sum could be $10,000, $50,000, $200,000 or any amount that is large given your situation. You might find yourself with a lump sum for any number of reasons. Perhaps you received an inheritance.

  8. Lump-sum tax - Wikipedia

    en.wikipedia.org/wiki/Lump-sum_tax

    A lump-sum tax is one of the various modes used for taxation: income, things owned (property taxes), money spent (sales taxes), miscellaneous (excise taxes), etc.It is a regressive tax, such that the lower the income is, the higher the percentage of income applicable to the tax.

  9. Mortgages Calculator Finally Adds Up With New Mortgage Law - AOL

    www.aol.com/2011/02/28/mortgages-calculator...

    A mortgages calculator is a popular way for many homebuyers to figure out which lending deal works out the best for their needs. But until the federal government fine-tuned Regulation Z, better ...