5%; but the actual rate of return
they receive is 6.
The systems covered by the NASRA research assume an 8 percent average rate of return over a 25-year period, and in fact, the actual rate of return
over the last 25 years has been 9.
The internal rate of return of the project is the borrowing rate that the project could just afford to pay, or one could say that it is the actual rate of return
on the project.
These low rates facilitate use of certain estate planning techniques that exploit the difference between the assumed rate of return on an investment under transfer tax law and the actual rate of return
that can be achieved for the investment.
5% per annum, but the actual rate of return
has been about 3% since fiscal 1995 due to falling interest rates and a bear stock market.
If half the workforce leaves after firm-specific training, then the actual rate of return
is half the estimated one.
3121 (v) (2)-1 (d) (2) (i) defines "income attributable to the amount taken into account" under an account balance plan as any increase or decrease in the amount credited to an employee's account that is attributable to an amount previously taken into account, but only if the income is based on a rate of return that does not exceed either the actual rate of return
on a predetermined actual investment or, if no predetermined actual investment has been specified, a reasonable rate of interest.
Specifically, an amount credited to a participant's account may be "income" if it is determined by reference to the actual rate of return
for the year on a predetermined actual investment (regardless of whether any assets are actually invested in the investment) or, if no predetermined actual investment is specified, a reasonable interest rate (as determined by the IRS).
Yu explained the Chinese are more interested in the price and the return on investment than the actual rate of return
What is difficult about this concept is that while it is fairly simple to compute the actual rate of return
that has been earned by investors in a publicly-held corporation, it is almost impossible to determine the actual rate of return
that is being earned by members of a rural electric cooperative.
The risk premium is the amount that must be paid to compensate the willing investor for the possibility that the volatility in the mean rate of return may result in an actual rate of return
less than the rate of inflation.
Actual Rate of Return
on Plan Assets: this option is allowed as long as the employer chooses diversified investments to minimize the volatility of returns.