Step up

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Step up

To increase, as in step up the tax basis of an asset.

Step Up

1. Informal; to increase. For example, one's income may increase until one "steps up" into a higher marginal tax rate.

2. In convertible securities, a scheduled increase in the conversion price. Step-ups also apply to warrants and options. For example, if a shareholder owns convertible preferred stock at a conversion price of $10 per share, a step-up may involve an increase in the conversion price to $12 per share. The terms under which the security is sold outline the amount of the step-up and when it takes place. Because step-ups are contrary to the interest of buyers, there is little demand for securities with step-ups, and, as a result, they are a relatively rare feature of convertible securities.
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In the case that the valuation of the tax shield of asset step-ups is not conducted via the Adjusted Present Value approach, the tax advantage of debt is not accounted for in a separate term and thus has to be included in the discount rate of the cash flows to be valued.
Some proposals would retain the full step-up in income tax basis to fair market value, while others would implement a partial carryover basis regime for inherited assets, effectively increasing income taxes for many taxpayers.
He then did 18 step-ups in a minute wearing a 100lb backpack and carrying 25kg dumbbells in each hand.
Knee thrusts (see exercise of the week and video) Side stomach (obliques) 3 x 20 per side Side plank (see exercise of the week and video) Normal plank After an easy mile start, find a small wall or seat for your step-ups and one-legged knee lifts.
Inflation protection that doesn't truly "step-up" Withdrawal benefits are capable of providing annual income increases, but only if the account value happens to hit a new high-water mark on the VA's anniversary date.
3 Step-ups Stand side-on to a bench and place one leg on it.
Here are tips the Pike's Peak organizers suggest: train on a treadmill set at maximum incline, run trails with steep terrain, and do step-ups on a truck bumper after your longest, toughest runs.
The rent, which is more complicated then we define here, generally runs $33.05 a foot until work is substantially completed, and then has five-year step-ups to $35.27, $37.49, and $39.71 a foot.
Pioneer showed off three units, a basic model and two step-ups featuring laserdisc compatibility.
The interest step-ups will be 25 bps five years after the first call date and additional 75 bps 20 years after the first call date, as the reset interest rate will be the same as the fixed rate at issue.
Step-ups Muscles used: quadriceps, hamstrings, gluteals With a step of around 12-20inches, step up with full foot onto the step pushing through the heel and squeezing the bottom on the way up.
Gillard has become a highly-respected assistant boss at Boro since he came to Liberty Way in the winter of 2008 and has forged a successful partnership with manager Kevin Wilkin, one that has reaped successive step-ups from the Zamaretto Midland and Premier respectively.