Before-Tax Basis

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Before-Tax Basis

Any calculation that does not account for either income taxes or capital gains taxes. The before-tax basis is not as useful as the after-tax basis for arriving at an accurate figure, particularly given the fact that some investments are tax-exempt. See also: Pretax contribution.
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In 2003, Bard implemented an elective, equity-based long-term incentive program that offered the ability to defer bonus and commission awards on a pretax basis.
said severe winter weather will increase storm losses during the first quarter by about $30 million to $35 million on a pretax basis compared to last year.
swung into the red on a pretax basis for the first time and posted a 96.
Chief executive Alan Mulally said the number two US carmaker now expects to "about break-even" in 2009, on a pretax basis and before special items, with strong results from Europe and South America.
Julie forgoes the same annual after-tax amount of salary, but because she is taking advantage of a salary reduction option in a retirement saving plan (and therefore the dollars go into her account pretax), her $5,000 after-tax commitment equals $7,692 on a pretax basis, given that she is in the 35% overall income tax bracket.
The key advantage of HSAs is that they're cash accounts, are completely portable, belong to the employee, and employees and employers can contribute to them on a pretax basis," said Douglas M.
45 billion yen the previous year when the company climbed back into the black on a pretax basis.
Employees who have access to such accounts should reconsider their decision not to participate or consider adjusting the amount they have deducted from their wages on a pretax basis in light of this new ruling.
The accounts permit employees to use their own payroll funds on a pretax basis to pay for out-of-pocket health care costs.
But on a pretax basis, the company racked up a profit of 19.
NTT) is set to boost the earnings of its two regional carriers by 265 billion yen on a pretax basis next fiscal year, partly through transfers of employees to lower-paid subsidiaries, NTT sources said Friday.
Seventy-five percent would be more likely to purchase individual long-term care insurance if they could do so on a pretax basis.