pass-throughs


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Pass-Through Security

A derivative security representing the receivables on some debt. That is, a shareholder of a pass-through security is entitled to a portion of the income from the debt. Generally, a pass-through security has a large number of debts underlying it; for example, a pass-through may represent a portion of several hundred car loans. The most common type of pass-through is a mortgage-backed security.

pass-throughs

Landlord operating expenses that can be billed to tenants, either as part of their obligation to pay a pro rata share of operating expenses,their obligation to pay a pro rata share of common area maintenance,or a particular tenant's obligation to pay for goods and services benefiting only that tenant.

References in periodicals archive ?
businesses are organized as pass-throughs. They range from mom-and-pop stores to private equity funds.
The first is the evolution of the economy away from manufacturing and toward services, given that manufacturing is dominated by C corporations, whereas services--especially health--are dominated by pass-throughs (CBO 2014).
Wieder said it appears that Trump, whose family remains heavily involved in the real estate markets throughout the country and around the globe, played a helping hand in getting tax breaks for pass-throughs included in the package.
Trump generated between $41 million and $68 million of rental income from 25 pass-through LLCs and partnerships in 2016.
In general, the House bill lowers the top rate from 39.6% to 25% and phases in a 9% rate for businesses that earn less than $75,000, and the Senate bill lets pass-through entities deduct 23% of income from taxes.
Previously, she was a partner at McDermott Will & Emery LLP where she headed the firm's pass-throughs tax practice.
The lawsuit claims, according to AlJazeera report , the donations were 'pass-throughs' and 'funnels' to support the Israeli army and the illegal settlements in the occupied Palestinian territories.
According to BOMA International's recently released 2015 Office Experience Exchange Report (Office EER), rental income for private-sector office buildings across the country increased 5.3% from 2013 to 2014, and overall income (which includes pass-throughs, lease abatements, etc.) rose 6.2% for these properties during this same period.
Interval Leisure Group (NASDAQ: IILG) said its consolidated fourth quarter revenue including pass-throughs increased by 36.8 percent from the same period last year
Pass-throughs embedded in the bag allow charging cables to be secured and then routed through to most pockets.
These businesses, known as pass-throughs, would not benefit from a cut in the corporate income tax rate.