subject to

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Describing a bid or offer for a security that is still negotiable. That is, a subject bid/offer is not firm and requires confirmation before a transaction involving it can be executed.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

subject to

Refers to the practice of purchasing real property on which there is an existing mortgage and, rather than paying off or assuming the mortgage, simply allowing it to remain on the property in the original owner's name.Purchasers buying property subject to a mortgage should make sure the loan does not have a due-on-sale clause and that it is not enforceable in the particular circumstances, and they should take whatever steps are necessary to ensure that monthly mortgage payments are made on time.

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.
References in periodicals archive ?
Thus, the liability expired before E exercised his options and the shares were not subject to a substantial risk of forfeiture under Sec.
Hull states that 85% of the study participants wore masks at home, which indicates that they were likely to have been symptomatic and subject to isolation rather than quarantine.
Property subject to the jurisdiction of the United States generally includes property physically located in the United States, including money, contracts, accounts, securities and insurance policies, as well as goods and services.
In addition, subject to certain conditions, the Central Bank of Ireland may share information on Bank's operations with other supervisors, including the Board.
* the PSEU has uncontrolled (i.e., pre-control device) emissions greater than or equal to any major source threshold for the pollutant subject to that limit.
Specifically, the Senate version of the IRS Restructuring and Reform Act included a provision that would have modified section 357(c) by requiring the transferor, in the case of a transfer of any property subject to a non-recourse liability, to apportion the liability on the basis of the relative fair market values of all assets subject to the liability.
Once the experimenter left the room, the confederate asked the subject to describe the experiment she had just completed.
If a corporation was a resident of both a foreign country and the U.S., and the foreign country permitted the corporation to use its losses to offset another person's income (as in the case of consolidated returns), then the dual-resident corporation could use any losses it generated twice--once to offset income subject to U.S.
It then filed refund claims for the employment taxes, maintaining those payments were not wages or compensation but, rather, SUCBs and as such not subject to tax.
*How to determine the amount that is required to be subject to FICA tax for any year.
Organizations found to be in violation of the FICA withhold payment requirements could be subject to significant penalties and assessments.
It is well established that the flowthrough income generated by an S corporation is not subject to self-employment (SE) taxes; see Rev.