For instance, the trigger mechanism or peril is usually assumed to affect the CAT bond premium
Gilchrist and Zakrajsek call this measure of sentiment the excess bond premium
A number of other taxation topics are covered in shorter articles throughout the issue, including innocent spouse relief, cost segregation, bond premium
amortization, document requests, state taxes, and payment plans.
A contractor will be required to pay only a percentage of it, which is called the bond premium
The amount was reduced based on evidence that the bond premium
was so high because of multiple briefing extensions.
The IRS issued final and temporary regulations providing rules for brokers to report bond premium
and acquisition premium as well as governing information reporting of transactions involving debt instruments and options.
Issued with OID and purchased with no bond premium
or market discount;
is a commission which is not based on loss experience or statistics.
This growth has been generated through South Coast Surety's large broker base and includes both commercial, contract and subdivision bond premium
An interesting side note about incorporating this strategy is that typical surety bond premium
amounts are relatively low, in many, cases lower than the "marketing" security deposit currently in place.
2i) As a general rule, his adjusted basis is his cost of acquisition adjusted by (a) adding any original issue discount included in income as it accrued (see Q 7737, Q 7739) and market discount included in income prior to the sale (see Q 7731, Q 7733, Q 7734), or (b) subtracting amounts of premium deductible or applied to reduce interest payments if an election was made to amortize bond premium
(see Q 7741).
Glenn Rudebusch and Eric Swanson, Federal Reserve Bank of San Francisco, "The Bond Premium
in a DSGE Model with Long-Run Real and Nominal Risks"