Year-End Tax Tables Applicable to Form 1099-DIV Page 2 Qualified Dividend Income
|
|
- Alban Shields
- 6 years ago
- Views:
Transcription
1 Year-End Tax Tables This document contains general information to assist you in completing your 2016 tax returns. You should consult your tax advisor to determine the appropriate use of these tables. This information is subject to change. Year-End Tax Tables Applicable to Form 1099-DIV Page 2 Qualified Dividend Income Page 3 Return of Capital Page 4 Taxable/Exempt Interest Income and Private Activity Bond Interest Percentage Page 5 Foreign Taxes Paid Page 6 Corporate Dividend Received Deduction (DRD) Percentage Page 7 U.S. Government Securities Page 8-10 State Income Information Page 11 Unrecaptured Section 1250 Gain Year-End Tax Tables Applicable to Form 1042-S (Foreign Shareholders) Page Qualified Interest Income and Qualified Short Term Capital Gains Shares of s are not deposits or obligations of any bank, are not guaranteed by any bank, are not insured by the FDIC or any other agency, and involve investment risks, including the possible loss of the principal amount invested. This material is provided for general and educational purposes only, and is not intended to provide legal, tax or investment advice, or to avoid penalties that may be imposed under U.S. federal tax laws. Contact your attorney or other advisor regarding your specific legal, investment or tax situation. Before investing in any of the funds, investors should carefully consider a fund's investment objectives, risks, charges and expenses. prospectuses and summary prospectuses contain this and other information about the funds, and may be obtained by asking your financial advisor, visiting oppenheimerfunds.com, or calling CALL OPP ( ). Read prospectuses and summary prospectuses carefully before investing. s are distributed by s Distributor, Inc. 225 Liberty Street, New York, NY s Distributor, Inc. All rights reserved.
2 2016 Qualified Dividend Income The table below is used primarily by payees that are not eligible to receive a Form 1099-DIV. Use this table to figure the amount of your taxable dividends that are qualified dividends eligible for reduced tax rates. This is the percentage of Box 1a Ordinary Dividends that is reported in Box 1b Qualified Dividends on Form 1099-DIV. Box 1a Ordinary Dividends includes taxable dividends, short term capital gains, and any foreign tax gross-up. It does not include return of capital which is reported in Box 3 of Form 1099-DIV. 2 Qualified Dividend Income Capital Appreciation % Capital Income % Developing Markets % Dividend Opportunity % Equity % Equity Income % amental Alternatives % Global Allocation % Global % Global Multi Strategies % Global Multi-Alternatives % Global Multi-Asset Growth % Global Multi-Asset Income % Global Opportunities % Global Real Estate % Global Strategic Income % Gold & Special Minerals % International Diversified % International Equity % International Growth And Income % International Growth % International Small-Mid Company % Macquarie Global Infrastructure % Main Street % Main Street Mid Cap % Main Street Select % Main Street Small Cap % Mid Cap Value % Portfolio Series: Active Allocation % Portfolio Series: Conservative Investor % Portfolio Series: Equity Investor % Portfolio Series: Moderate Investor % Real Estate % Rising Dividends % Small Cap Value % Value % 1. Prior to 12/28/16, the was named International Value.
3 2016 Return of Capital Return of capital is a distribution from a fund not attributable to the 's earnings. It generally occurs when a 's distributions during a fiscal year exceed current earnings and profits as defined in the IRS regulations. distributions are paid based on earnings as defined by SEC accounting standards, which may differ from how the IRS defines earnings. This table is used primarily by payees that are not eligible to receive a Form 1099-DIV. Multiply the amount of ordinary dividends (including short-term capital gains, if any) times the return of capital rate below. Return of Capital 1 Commodity Strategy Total Return % Emerging Markets Local Debt % Global Strategic Income % International Bond % SteelPath MLP Alpha % SteelPath MLP Alpha Plus % SteelPath MLP Income % SteelPath MLP Select % 1. This rate may vary from the rate reported on Form 8937 under Organizational Actions at oppenheimerfunds.com/taxcenter. The rate reported on Form 8937 is calculated as of fiscal year end of the fund. The rate reported in this table is for the calendar year. 3
4 2016 Taxable/Exempt Interest Income and Private Activity Bond Interest Percentage The Taxable Income percentage in the table below may be used to determine the percentage of dividends that are taxable in the funds. The table also reports the percentages of tax-exempt dividends that may be treated as a tax preference item for the alternative minimum tax (AMT). For many shareholders, this information is provided on Form 1099-DIV. Some states do not tax federally tax-exempt dividends. To find the percentage of dividends attributed to specific state or municipal securities, see the State Income Information table. Taxable Income Alternative Minimum Tax AMT-Free % % AMT-Free New York % % Arizona % % California % % s % % High Yield % % Intermediate Term % % Limited Term California Muni % % Limited Term % % Limited Term New York % % Maryland % % Massachusetts % % Michigan % % Minnesota % % New Jersey % % North Carolina % % Ohio % % Pennsylvania % % Short Term % % Virginia % % 4
5 2016 Foreign Taxes Paid Mutual funds that invest in foreign securities and meet certain requirements can elect to pass certain foreign taxes paid through to their shareholders. This permits shareholders to take a federal income tax credit or a deduction from gross income at their discretion. For many shareholders, this information is provided on Form 1099-DIV. The table summarizes the Foreign Taxes Paid per share and the Foreign Source Gross Income Percentage for each fund making the election. Country-by-country reporting of income is no longer required on mutual fund distributions. Foreign Source Foreign Tax Gross Paid Income Percentage 1 Developing Markets $ % Global $ % Gold & Special Minerals $ % International Diversified $ % International Equity 2 $ % International Growth $ % International Small-Mid Company $ % Macquarie Global Infrastructure $ % Portfolio Series: Active Allocation $ % Portfolio Series: Conservative Investor $ % Portfolio Series: Equity Investor $ % Portfolio Series: Moderate Investor $ % 1. Foreign Source Gross Income Percentage includes ordinary dividends, short-term capital gain dividends and foreign tax gross-up. 2. Prior to 12/28/16, the was named International Value. 5
6 2016 Corporate Dividend Received Deduction (DRD) Percentage U.S. corporations may exclude 70% of certain dividends they receive from other domestic corporations of which they own less than 20%. The percentage below reflects the amount of the dividend received by a corporation (ordinary dividends, short-term capital gain dividends, if any, and foreign tax gross up, if any) that may be eligible for this 70% deduction. DRD Percentage Capital Appreciation 100% Capital Income 26.75% Developing Markets 8.94% Dividend Opportunity 84.61% Equity 100% Equity Income 95.81% amental Alternatives 100% Global Allocation 13.88% Global 66.98% Global Multi-Alternatives 14.31% Global Multi-Asset Growth 12.94% Global Multi-Asset Income 16.2% Global Opportunities 8.69% Global Real Estate 0.19% Gold & Special Minerals 1.47% International Diversified 1.07% International Equity % Macquarie Global Infrastructure 35.73% Main Street 100% Main Street Mid Cap 60.82% Main Street Select 100% Main Street Small Cap 100% Mid Cap Value 100% Portfolio Series: Active Allocation 64.48% Portfolio Series: Conservative Investor 17.43% Portfolio Series: Equity Investor 87.04% Portfolio Series: Moderate Investor 42.08% Real Estate 0.23% Rising Dividends 100% Small Cap Value 100% Value 100% SteelPath MLP Alpha, SteelPath MLP Income, SteelPath MLP Select 40, and SteelPath MLP Alpha Plus are structured as C Corporations. They do not pass through a Dividend Received Deduction attribute but instead are eligible for the Dividend Received Deduction as a direct investment. Please consult your tax advisor for more information. 1. Prior to 12/28/16, the was named International Value. 6
7 2016 U.S. Government Securities U.S. Government securities generate income that is fully taxable at the federal income tax level but may be tax exempt at the state income tax level. As a result, any distributions you receive from funds investing in U.S. Government securities are included as taxable income on your IRS Form 1099-DIV Box 1a. To find out if the income distributed by U.S. Government securities in your funds is exempt from state income taxes, first consult your tax advisor. If certain dividends are not taxable in your state, you can use the table below to determine how much of your distribution might be exempt from state income tax. The table lists every fund that distributed income attributable to U.S. Treasury and Agency securities. It also lists the type of security that generated the income. Finally, it lists what percentage of the dividends (taxable dividends, short-term capital gain dividends and foreign tax gross-up, if any) distributed by each fund was attributable to these various types of U.S. Government securities. Federal Home Loan Bank Federal Home Loan Mortgage Corporation Federal National Mortgage Association Government National Mortgage Association U.S. Treasury Notes & Bonds Other Investments Capital Income 0.60% 5.50% 1.90% 0.10% 91.90% Core Bond 2.60% 15.90% 4.60% 0.20% 76.70% Global Allocation 12.10% 87.90% Global High Yield 0.10% 99.90% Global Multi Strategies 0.20% 0.40% 1.80% 97.60% Global Multi-Alternatives 0.10% 0.10% 0.30% 1.20% 98.30% Global Multi-Asset Growth 3.30% 96.70% Global Multi-Asset Income 0.10% 0.30% 0.10% 99.50% Global Strategic Income 0.60% 2.50% 0.80% 0.40% 95.70% Government Cash Reserves 19.00% 1.00% 1.00% 1.10% 77.90% Government Money Market 20.40% 1.40% 0.90% 1.10% 76.20% International Bond 0.10% 99.90% Limited-Term Bond 3.70% 10.10% 1.50% 0.50% 84.20% Limited-Term Government Portfolio Series: Active Allocation Portfolio Series: Conservative Investor Portfolio Series: Moderate Investor 3.60% 17.70% 50.00% 6.40% 8.80% 13.50% 0.10% 1.00% 4.00% 0.80% 0.40% 93.70% 0.40% 2.70% 10.30% 2.20% 1.30% 83.10% 0.30% 1.90% 7.50% 1.60% 0.90% 87.80% Ultra-Short Duration 0.20% 0.30% 99.50% 7
8 2016 State Income Information The table below is a state-by-state summary of the sources of municipal interest from which tax-exempt dividends were paid by certain municipal funds during The percentages shown reflect, for each fund, the portion of tax-exempt dividends attributable to income the fund earned on securities issued by each state or municipality thereof. Whether your dividends were reinvested or taken in cash, they are free of federal income taxation. This summary is available each year, and we suggest that you keep it for future reference. Depending upon the tax laws of your state, you may find it helpful when preparing your state or local tax returns. AMT-Free AMT-Free New York Arizona California s High Yield Intermediate Term Limited Term California Limited Term ALABAMA 2.4% 2.5%.6% 1.4% ALASKA.4%.1% ARIZONA 2.0% 59.6% 1.1% 2.3% 1.6% ARKANSAS.1% CALIFORNIA 13.1% 81.8% 14.2% 19.6% 70.8% 8.7% COLORADO 1.2% 2.0%.3%.4% CONNECTICUT.3%.3%.9%.1% DELAWARE.2%.1% FLORIDA 9.2% 8.1% 4.9% 5.2% GEORGIA.1% 1.0% 2.0%.6% HAWAII.6% IDAHO ILLINOIS 7.6% 3.6% 8.2% 12.7% INDIANA 1.1%.5%.3% 1.4% IOWA.1% 1.0%.5% KANSAS.1%.3%.2% KENTUCKY.5%.4% 1.7%.4% LOUISIANA 2.4%.5% 2.0%.8% MAINE.4%.3% MARYLAND.2%.6% MASSACHUSETTS.4%.8%.4%.4% MICHIGAN 5.4% 3.0% 4.8% 3.9% MINNESOTA.1%.3%.4%.1% MISSISSIPPI.1%.1% 1.0% 1.2% MISSOURI 2.4% 1.3% 1.7% 1.5% MONTANA.3% NEBRASKA.6%.4% NEVADA.6%.5% 1.4% NEW HAMPSHIRE 2.0%.1% NEW JERSEY 1.2% 4.0% 6.9% 1.2% NEW MEXICO.1%.2%.5% NEW YORK 2.9% 69.5% 62.4% 5.5% 7.6% 5.1% NORTH CAROLINA.4%.3% NORTH DAKOTA.1% OHIO 12.4% 10.8% 2.6% 4.0% OKLAHOMA.7%.2%.1%.1% OREGON.1%.3% PENNSYLVANIA 2.0%.8% 8.4% 1.2% RHODE ISLAND.6%.2% 1.7%.9% SOUTH CAROLINA.5%.5% 1.6%.1% SOUTH DAKOTA.4% TENNESSEE.3%.7%.5% TEXAS 3.6% 6.7% 11.7% 2.5% UTAH.5% VERMONT 1.1%.2% VIRGINIA 2.4% 1.6%.6% WASHINGTON 1.2% 1.2% 2.3%.4% WEST VIRGINIA.2%.7% WISCONSIN 1.1%.6%.4%.3% WYOMING 1.9% DIST OF COLUMBIA 1.1% 4.1%.4% 4.5% GUAM.2%.2%.3%.2%.4% PUERTO RICO 16.5% 30.2% 40.1% 17.4% 36.4% 19.3% 28.7% 34.1% VIRGIN ISLANDS.1%.1%.2%.3%.1% NORTHERN MARIANA ISLANDS.1%.3%.7%.4% Total 100% 100% 100% 100% 100% 100% 100% 100% 100% 8
9 2016 State Income Information continued Limited Term New York Maryland Massachusetts Michigan Minnesota New Jersey North Carolina Ohio Pennsylvania ALABAMA ALASKA ARIZONA ARKANSAS CALIFORNIA COLORADO CONNECTICUT DELAWARE FLORIDA GEORGIA HAWAII IDAHO ILLINOIS INDIANA IOWA KANSAS KENTUCKY LOUISIANA MAINE MARYLAND 35.7% MASSACHUSETTS 54.4% MICHIGAN 66.6% MINNESOTA 95.3% MISSISSIPPI MISSOURI MONTANA NEBRASKA NEVADA NEW HAMPSHIRE NEW JERSEY 58.0% NEW MEXICO NEW YORK 51.7% NORTH CAROLINA 52.0% NORTH DAKOTA OHIO 76.6% OKLAHOMA OREGON PENNSYLVANIA 47.2% RHODE ISLAND SOUTH CAROLINA SOUTH DAKOTA TENNESSEE TEXAS UTAH VERMONT VIRGINIA WASHINGTON WEST VIRGINIA WISCONSIN WYOMING DIST OF COLUMBIA GUAM 1.0%.4% 4.5%.1% 2.3% 1.1%.2% PUERTO RICO 46.3% 60.5% 40.5% 33.4% 4.7% 40.2% 43.7% 21.9% 50.4% VIRGIN ISLANDS 1.0% 2.7%.6%.3%.1%.2% 1.8% NORTHERN MARIANA ISLANDS.7% 1.4% 1.9%.2%.4% Total 100% 100% 100% 100% 100% 100% 100% 100% 100% 9
10 2016 State Income Information continued Short Term ALABAMA 5.6% ALASKA.1% ARIZONA.7% Virginia ARKANSAS CALIFORNIA 17.4% COLORADO 1.2% CONNECTICUT DELAWARE FLORIDA 2.3% GEORGIA.5% HAWAII IDAHO.1% ILLINOIS 21.5% INDIANA 1.0% IOWA.1% KANSAS KENTUCKY.6% LOUISIANA.9% MAINE MARYLAND.1% MASSACHUSETTS 1.0% MICHIGAN 5.5% MINNESOTA.5% MISSISSIPPI.3% MISSOURI 1.1% MONTANA NEBRASKA NEVADA 1.3% NEW HAMPSHIRE NEW JERSEY 8.1% NEW MEXICO.2% NEW YORK 5.6% NORTH CAROLINA NORTH DAKOTA.1% OHIO 1.8% OKLAHOMA.7% OREGON.2% PENNSYLVANIA 5.9% RHODE ISLAND.6% SOUTH CAROLINA SOUTH DAKOTA TENNESSEE.5% TEXAS 6.3% UTAH VERMONT.2% VIRGINIA.3% 56.0% WASHINGTON.7% WEST VIRGINIA WISCONSIN.2% WYOMING DIST OF COLUMBIA.2% 1.9% GUAM.9% PUERTO RICO 6.6% 41.0% VIRGIN ISLANDS NORTHERN MARIANA ISLANDS.2% Total 100% 100% 10
11 2016 Unrecaptured Section 1250 Gain Unrecaptured Section 1250 gain is the portion of a long-term capital gain distribution that is attributed to gains from certain depreciable real property. For many shareholders, this information is provided on Form 1099-DIV. You may need this information to complete your Form 1040 Schedule D Gain Equity % Global Real Estate % Main Street % Main Street Mid Cap % Main Street Select % Real Estate % 11
12 2016 QII and QSTCG for Foreign Shareholders Certain mutual funds generate qualified interest income (QII) and/or qualified short-term capital gains (QSTCG) that may be exempt from tax withholding when distributed to foreign (non-u.s.) shareholders. The table below lists every fund that distributed QII and/or QSTCG and may be exempt from U.S. withholding tax. Please consult your tax advisor for further information. QII QSTCG Capital Appreciation 0.49% 0.00% Capital Income 57.87% 0.00% Commodity Strategy Total Return 2.52% 0.00% Core Bond 95.73% 0.00% Corporate Bond % 0.00% Developing Markets 1.30% 0.00% Dividend Opportunity 0.04% 0.00% Equity 0.07% 0.00% Equity Income 8.98% 0.00% amental Alternatives 22.47% 0.00% Global Allocation 20.46% 0.00% Global 0.10% 0.00% Global High Yield % 0.00% Global Multi Strategies 9.25% 0.00% Global Multi-Alternatives 33.37% 0.00% Global Multi-Asset Growth 11.67% 0.00% Global Multi-Asset Income 34.35% 0.00% Global Opportunities 1.11% % Global Real Estate 0.00% % Global Strategic Income 71.90% 0.00% Gold & Special Minerals 0.12% 0.00% Government Cash Reserves 93.67% 0.00% Government Money Market 76.22% 0.00% International Bond 24.55% 0.00% International Diversified 0.32% 0.00% International Equity % 0.00% International Growth And Income 0.23% 0.00% International Growth 0.36% 0.00% International Small-Mid Company 4.21% 0.00% Limited-Term Bond 82.74% 0.00% Limited-Term Government % 0.00% Macquarie Global Infrastructure 0.47% % Main Street 0.39% % Main Street Mid Cap 0.31% % Main Street Select 0.39% 0.00% Main Street Small Cap 0.49% 0.00% Mid Cap Value 0.29% 0.00% Portfolio Series: Active Allocation 27.03% 0.00% Portfolio Series: Conservative Investor 50.46% 0.00% Portfolio Series: Equity Investor 0.12% 0.00% Portfolio Series: Moderate Investor 61.96% 0.00% Prior to 12/28/16, the was named International Value.
13 2016 QII and QSTCG for Foreign Shareholders continued QII QSTCG Real Estate 0.09% % Rising Dividends 0.46% 0.00% Senior Floating Rate % 0.00% Senior Floating Rate Plus 96.66% 0.00% Small Cap Value 0.18% 0.00% Ultra-Short Duration 50.34% 0.00% Value 0.25% 0.00% 13
Taxable/Exempt Interest Income and Private Activity Bond Interest Percentage Page 7
Year-End Tax Tables This document contains general information to assist you in completing your 2017 tax returns. You should consult your tax advisor to determine the appropriate use of these tables. This
More informationYear-End Tax Tables Applicable to Form 1099-DIV. Mutual Funds: Qualified Dividend Income ETFs: Qualified Dividend Income
Year-End Tax Tables This document contains general information to assist you in completing your 2018 tax returns. You should consult your tax advisor to determine the appropriate use of these tables. This
More informationTA X FACTS NORTHERN FUNDS 2O17
TA X FACTS 2O17 Northern Funds Tax Facts provides specific information about your Northern Funds investment income and capital gain distributions for 2017. If you have any questions about how to apply
More informationIncome from U.S. Government Obligations
Baird s ----------------------------------------------------------------------------------------------------------------------------- --------------- Enclosed is the 2017 Tax Form for your account with
More informationDFA INVESTMENT DIMENSIONS GROUP INC. DIMENSIONAL INVESTMENT GROUP INC. Institutional Class Shares January 2018
DFA INVESTMENT DIMENSIONS GROUP INC. DIMENSIONAL INVESTMENT GROUP INC. Institutional Class Shares January 2018 Supplementary Tax Information 2017 The following supplementary information may be useful in
More informationJ.P. Morgan Funds 2018 Distribution Notice
J.P. Morgan Funds 2018 Distribution Notice To assist you in preparing your 2018 Tax returns, we re pleased to provide this distribution notice for your J.P.Morgan Fund investment. If you are unclear about
More informationIMPORTANT TAX INFORMATION
IMPORTANT TAX INFORMATION The following information about your enclosed 1099-DIV from s should be used when preparing your 2017 tax return. Form 1099-DIV reports dividends, exempt-interest dividends, capital
More informationMainStay Funds Income Tax Information Notice
MainStay Funds Income Tax Information Notice The information contained in this brochure is being furnished to shareholders of the MainStay Funds for informational purposes only. Please consult your own
More informationMutual Fund Tax Information
Mutual Fund Tax Information We have provided this information as a service to our shareholders. Thornburg Investment Management cannot and does not give tax or accounting advice. If you have further questions
More informationMutual Fund Tax Information
2008 Mutual Fund Tax Information We have provided this information as a service to our shareholders. Thornburg Investment Management cannot and does not give tax or accounting advice. If you have further
More informationImportant 2008 Tax Information Regarding Your Mutual Funds
Important 2008 Tax Information Regarding Your Mutual Funds Managed by WESTERN ASSET CLEARBRIDGE ADVISORS LEGG MASON CAPITAL MANAGEMENT BRANDYWINE GLOBAL BATTERYMARCH This Booklet is a summary of useful
More informationTax Information for Calendar Year 2017 (January 24, 2018)
Tax Information for Calendar Year 2017 (January 24, 2018) U.S. INCOME TAX INFORMATION: Please be advised that a percentage of the income distributions paid by the Goldman Sachs Dynamic Municipal Income
More informationAB TAX BULLETIN AB Tax Forms
This booklet is a summary of useful tax information for various AB funds. It is intended to assist you, as an investor, in the preparation of your 2018 Federal and State tax returns. We recommend you consult
More informationCheckpoint Payroll Sources All Payroll Sources
Checkpoint Payroll Sources All Payroll Sources Alabama Alaska Announcements Arizona Arkansas California Colorado Connecticut Source Foreign Account Tax Compliance Act ( FATCA ) Under Chapter 4 of the Code
More informationAB TAX BULLETIN AB Tax Forms
This booklet is a summary of useful tax information for various AB funds. It is intended to assist you, as an investor, in the preparation of your 2017 Federal and State tax returns. We recommend you consult
More informationEquity and Fixed Income
Equity and Fixed Income ALLIANCEBERNSTEIN TAX BULLETIN 2005 This booklet is a summary of useful tax information for various AllianceBernstein funds. It will assist you, as an investor, in the preparation
More informationState Individual Income Taxes: Personal Exemptions/Credits, 2011
Individual Income Taxes: Personal Exemptions/s, 2011 Elderly Handicapped Blind Deaf Disabled FEDERAL Exemption $3,700 $7,400 $3,700 $7,400 $0 $3,700 $0 $0 $0 $0 Alabama Exemption $1,500 $3,000 $1,500 $3,000
More informationREVISED as of April 25, Important 2011 Tax Information Regarding Your Mutual Funds
REVISED as of April 25, 2012 Important 2011 Tax Information Regarding Your Mutual Funds Managed by WESTERN ASSET CLEARBRIDGE ADVISORS LEGG MASON CAPITAL MANAGEMENT BRANDYWINE GLOBAL BATTERYMARCH ATTENTION:
More informationEaton Vance Open-End Funds
Eaton Vance Eaton Vance Open-End Funds 2016 Additional Tax Information Our Investment Affiliates Eaton Vance Management Contents Income by State 2 Tax-Exempt Income and AMT by Fund 9 Dividends-Received
More informationMotor Vehicle Sales/Use, Tax Reciprocity and Rate Chart-2005
The following is a Motor Vehicle Sales/Use Tax Reciprocity and Rate Chart which you may find helpful in determining the Sales/Use Tax liability of your customers who either purchase vehicles outside of
More informationImportant Tax Information for VanEck Vectors ETFs
2018 VanEck Supplemental Tax Guide Important Tax Information for VanEck Vectors ETFs Section 1 - Information for Municipal Income ETFs Page # Taxable vs. Tax-Exempt Income 2-4 State by State Information
More informationLORD ABBETT SHAREHOLDER TAX GUIDE 2016
IMPORTANT TAX INFORMATION LORD ABBETT SHAREHOLDER TAX GUIDE 016 Important Information Needed to Prepare Your 016 Tax Returns 0017989 Please Review Along with Your 1099-DIV and 1099-B Forms 1 Important
More informationKentucky , ,349 55,446 95,337 91,006 2,427 1, ,349, ,306,236 5,176,360 2,867,000 1,462
TABLE B MEMBERSHIP AND BENEFIT OPERATIONS OF STATE-ADMINISTERED EMPLOYEE RETIREMENT SYSTEMS, LAST MONTH OF FISCAL YEAR: MARCH 2003 Beneficiaries receiving periodic benefit payments Periodic benefit payments
More informationAnnual Costs Cost of Care. Home Health Care
2017 Cost of Care Home Health Care USA National $18,304 $47,934 $114,400 3% $18,304 $49,192 $125,748 3% Alaska $33,176 $59,488 $73,216 1% $36,608 $63,492 $73,216 2% Alabama $29,744 $38,553 $52,624 1% $29,744
More informationFederal Rates and Limits
Federal s and Limits FICA Social Security (OASDI) Base $118,500 Medicare (HI) Base No Limit Social Security (OASDI) Percentage 6.20% Medicare (HI) Percentage Maximum Employee Social Security (OASDI) Withholding
More informationEquity and Fixed Income
Equity and Fixed Income This booklet is a summary of useful tax information for various AllianceBernstein funds. It is intended to assist you, as an investor, in the preparation of your 2008 Federal and
More informationLORD ABBETT SHAREHOLDER TAX GUIDE 2017
IMPORTANT TAX INFORMATION LORD ABBETT SHAREHOLDER TAX GUIDE 017 Important Information Needed to Prepare Your 017 Tax Returns 000171 Please Review Along with Your 1099-DIV and 1099-B Forms 1 Important Information
More informationBRINKER CAPITAL DESTINATIONS TRUST
Important 2018 Tax Information Regarding Your Mutual s BRINKER CAPITAL DESTINATIONS TRUST The following tax information is furnished for informational purposes only. Please consult your tax advisor for
More informationTax update Important information to prepare your tax return. Included in this edition, tax information for the DWS funds
00219348 2019 Tax update 2018 Important information to prepare your tax return Included in this edition, tax information for the DWS funds Tax-exempt income notes Percentage of 2018 tax-exempt income by
More informationTax update 2016 Important information to prepare your tax return
00186350 Tax update 2016 Important information to prepare your tax return Included in this edition, tax information for the Deutsche funds Tax-exempt income notes Percentage of 2016 tax-exempt income by
More informationImpacts of Prepayment Penalties and Balloon Loans on Foreclosure Starts, in Selected States: Supplemental Tables
THE UNIVERSITY NORTH CAROLINA at CHAPEL HILL T H E F R A N K H A W K I N S K E N A N I N S T I T U T E DR. MICHAEL A. STEGMAN, DIRECTOR T 919-962-8201 OF PRIVATE ENTERPRISE CENTER FOR COMMUNITY CAPITALISM
More informationFederal Registry. NMLS Federal Registry Quarterly Report Quarter I
Federal Registry NMLS Federal Registry Quarterly Report 2012 Quarter I Updated June 6, 2012 Conference of State Bank Supervisors 1129 20 th Street, NW, 9 th Floor Washington, D.C. 20036-4307 NMLS Federal
More informationALLIANCEBERNSTEIN TAX BULLETIN
Equity and Fixed Income This booklet is a summary of useful tax information for various AllianceBernstein funds. It is intended to assist you, as an investor, in the preparation of your 2009 Federal and
More informationThe table below reflects state minimum wages in effect for 2014, as well as future increases. State Wage Tied to Federal Minimum Wage *
State Minimum Wages The table below reflects state minimum wages in effect for 2014, as well as future increases. Summary: As of Jan. 1, 2014, 21 states and D.C. have minimum wages above the federal minimum
More informationUndocumented Immigrants are:
Immigrants are: Current vs. Full Legal Status for All Immigrants Appendix 1: Detailed State and Local Tax Contributions of Total Immigrant Population Current vs. Full Legal Status for All Immigrants
More information2017 Tax Guide FORM 1099-DIV
2017 Tax Guide FORM 1099-DIV Table of Contents IRS RESOURCES:... 3 FORM 1099-DIV: DIVIDENDS & DISTRIBUTIONS... 4 Understanding Form 1099-DIV... 4 Frequently Asked Questions... 6 INTEREST FROM US GOVERNMENT
More informationImportant 2007 Tax Information
Important 2007 Information For First American s Shareholders In order to assist you with your 2007 income tax preparation, we have compiled this important tax information pertaining to First American s.
More informationTax update 2017 Important information to prepare your tax return
00202053 Tax update 2017 Important information to prepare your tax return Included in this edition, tax information for the Deutsche funds Tax-exempt income notes Percentage of 2017 tax-exempt income by
More informationSales Tax Return Filing Thresholds by State
Thanks to R&M Consulting for assistance in putting this together Sales Tax Return Filing Thresholds by State State Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Filing Thresholds
More informationPAY STATEMENT REQUIREMENTS
PAY MENT 2017 PAY MENT Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia No generally applicable wage payment law for private employers. Rate
More informationPay Frequency and Final Pay Provisions
Pay Frequency and Final Pay Provisions State Pay Frequency Minimum Final Pay Resign Final Pay Terminated Alabama Bi-weekly or semi-monthly No Provision No Provision Alaska Semi-monthly or monthly Next
More informationState Income Tax Tables
ALABAMA 1 st $1,000... 2% Next 5,000... 4% Over 6,000... 5% ALASKA... 0% ARIZONA 1 1 st $10,000... 2.87% Next 15,000... 3.2% Next 25,000... 3.74% Next 100,000... 4.72% Over 150,000... 5.04% ARKANSAS 1
More informationUnion Members in New York and New Jersey 2018
For Release: Friday, March 29, 2019 19-528-NEW NEW YORK NEW JERSEY INFORMATION OFFICE: New York City, N.Y. Technical information: (646) 264-3600 BLSinfoNY@bls.gov www.bls.gov/regions/new-york-new-jersey
More informationAIG Benefit Solutions Producer Licensing and Appointment Requirements by State
3600 Route 66, Mail Stop 4J, Neptune, NJ 07754 AIG Benefit Solutions Producer Licensing and Appointment Requirements by State As an industry leader in the group insurance benefits market, AIG is firmly
More information# of Credit Unions As of March 31, 2011
# of Credit Unions # of Credit Unins # of Credit Unions As of March 31, 2011 8,600 8,400 8,200 8,000 8,478 8,215 7,800 7,909 7,600 7,400 7,651 7,442 7,200 7,000 6,800 # of Credit Unions -Trend By Asset-Based
More informationThe Costs and Benefits of Half a Loaf: The Economic Effects of Recent Regulation of Debit Card Interchange Fees. Robert J. Shapiro
The Costs and Benefits of Half a Loaf: The Economic Effects of Recent Regulation of Debit Card Interchange Fees Robert J. Shapiro October 1, 2013 The Costs and Benefits of Half a Loaf: The Economic Effects
More informationSECTION 109 HOST STATE LOAN-TO-DEPOSIT RATIOS. The Board of Governors of the Federal Reserve System, the Federal Deposit Insurance
SECTION 109 HOST STATE LOAN-TO-DEPOSIT RATIOS The Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation, and the Office of the Comptroller of the Currency (the agencies)
More informationThe Effect of the Federal Cigarette Tax Increase on State Revenue
FISCAL April 2009 No. 166 FACT The Effect of the Federal Cigarette Tax Increase on State Revenue By Patrick Fleenor Today the federal cigarette tax will rise from 39 cents to $1.01 per pack. The proceeds
More informationNOTICE TO MEMBERS CANADIAN DERIVATIVES CORPORATION CANADIENNE DE. Trading by U.S. Residents
NOTICE TO MEMBERS CANADIAN DERIVATIVES CORPORATION CANADIENNE DE CLEARING CORPORATION COMPENSATION DE PRODUITS DÉRIVÉS NOTICE TO MEMBERS No. 2002-013 January 28, 2002 Trading by U.S. Residents This is
More informationIMPORTANT TAX INFORMATION REGARDING YOUR MUTUAL FUNDS
2017 Legg Mason Tax Guide IMPORTANT TAX INFORMATION REGARDING YOUR MUTUAL FUNDS This guide is a summary of tax information for certain Legg Mason, ClearBridge Investments, Brandywine Global, QS Investors,
More informationTermination Final Pay Requirements
State Involuntary Termination Voluntary Resignation Vacation Payout Requirement Alabama No specific regulations currently exist. No specific regulations currently exist. if the employer s policy provides
More informationUnderstanding Oregon s Throwback Rule for Apportioning Corporate Income
Understanding Oregon s Throwback Rule for Apportioning Corporate Income Senate Interim Committee on Finance and Revenue January 12, 2018 2 Apportioning Corporate Income Apportionment is a method of dividing
More informationIMPORTANT TAX INFORMATION REGARDING YOUR MUTUAL FUNDS
2018 Legg Mason Tax Guide IMPORTANT TAX INFORMATION REGARDING YOUR MUTUAL FUNDS This guide is a summary of tax information for certain Legg Mason, ClearBridge Investments, Brandywine Global, QS Investors,
More information2016 PIMCO Tax Information
2016 PIMCO Tax Information PIMCO Open-End Mutual Funds PIMCO Closed-End Funds PIMCO SHAREHOLDERS Dear Shareholder: This booklet contains tax information to help you file your 2016 tax returns, including
More information# of Credit Unions As of September 30, 2011
# of Credit Unions # of Credit Unions # of Credit Unions As of September 30, 2011 8,400 8,200 8,000 7,800 7,600 7,400 7,200 8,332 8,065 7,794 7,556 7,325 7,000 6,800 9,000 8,000 7,000 6,000 5,000 4,000
More information10 yrs. The benefit is capped at 80% of FAS. An elected official may. 2% (first 10 yrs.); or 2.25% (second 10 yrs.); or 2.5% over 20 yrs.
Table 3.13 STATE LEGISLATIVE RETIREMENT BENEFITS Alabama... Alaska... Age 60 with 10 yrs. Employee 6.75% 2% (first 10 yrs.); or 2.25% (second 10 yrs.); or 2.5% over 20 yrs. x average salary over 5 highest
More informationRequired Training Completion Date. Asset Protection Reciprocity
Completion Alabama Alaska Arizona Arkansas California State Certification: must complete initial 16 hours (8 hrs of general LTC CE and 8 hrs of classroom-only CE specifically on the CA for LTC prior to
More informationATHENE Performance Elite Series of Fixed Index Annuities
Rates Effective August 8, 05 ATHE Performance Elite Series of Fixed Index Annuities State Availability Alabama Alaska Arizona Arkansas Product Montana Nebraska Nevada New Hampshire California PE New Jersey
More informationFingerprint, Biographical Affidavit and Third-Party Verification Reports Requirements
Updates to the State Specific Information Fingerprint, Biographical Affidavit and Third-Party Verification Reports Requirements State Requirements For Licensure Requirements After Licensure (Non-Domestic)
More informationSTATE MINIMUM WAGES 2017 MINIMUM WAGE BY STATE
STATE MINIMUM WAGES 2017 MINIMUM WAGE BY STATE The table below, created by the National Conference of State Legislatures (NCSL), reflects current state minimum wages in effect as of January 1, 2017, as
More informationAbility-to-Repay Statutes
Ability-to-Repay Statutes FEDERAL ALABAMA ALASKA ARIZONA ARKANSAS CALIFORNIA STATUTE Truth in Lending, Regulation Z Consumer Credit Secure and Fair Enforcement for Bankers, Brokers, and Loan Originators
More informationResidual Income Requirements
Residual Income Requirements ytzhxrnmwlzh Ch. 4, 9-e: Item 44, Balance Available for Family Support (04/10/09) Enter the appropriate residual income amount from the following tables in the guideline box.
More informationState Corporate Income Tax Collections Decline Sharply
Corporate Income Tax Collections Decline Sharply Nicholas W. Jenny and Donald J. Boyd The Rockefeller Institute Fiscal News: Vol. 1, No. 3 July 26, 2001 According to a report from the Congressional Budget
More information2017 PIMCO Tax Information
2017 PIMCO Tax Information PIMCO Open-End Mutual Funds PIMCO Closed-End Funds PIMCO Interval Funds PIMCO SHAREHOLDERS Dear Shareholder: This booklet contains tax information to help you file your 2017
More informationMEDICAID BUY-IN PROGRAMS
MEDICAID BUY-IN PROGRAMS Under federal law, states have the option of creating Medicaid buy-in programs that enable employed individuals with disabilities who make more than what is allowed under Section
More informationMinimum Wage Laws in the States - April 3, 2006
1 of 15 Wage Laws in the States - April 3, 2006 Note: Where Federal and state law have different minimum wage rates, the higher standard applies. Wage and Overtime Standards Applicable to Nonsupervisory
More informationQ Homeowner Confidence Survey Results. May 20, 2010
Q1 2010 Homeowner Confidence Survey Results May 20, 2010 The Zillow Homeowner Confidence Survey is fielded quarterly to determine the confidence level of American homeowners when it comes to the value
More information2012 RUN Powered by ADP Tax Changes
2012 RUN Powered by ADP Tax Changes Dear Valued ADP Client, Beginning with your first payroll with checks dated in 2012, you and your employees may notice changes in your paychecks due to updated 2012
More informationRecourse for Employees Misclassified as Independent Contractors Department for Professional Employees, AFL-CIO
Recourse for Employees Misclassified as Independent Contractors Department for Professional Employees, AFL-CIO State Relevant Agency Contact Information Online Resources Online Filing Alabama Department
More informationFingerprint and Biographical Affidavit Requirements
Updates to the State-Specific Information Fingerprint and Biographical Affidavit Requirements State Requirements For Licensure Requirements After Licensure (Non-Domestic) Alabama NAIC biographical affidavit
More informationMapping the geography of retirement savings
of savings A comparative analysis of retirement savings data by state based on information gathered from over 60,000 individuals who have used the VoyaCompareMe online tool. Mapping the geography of retirement
More informationFederal Reserve Bank of Dallas. July 15, 2005 SUBJECT. Banking Agencies Issue Host State Loan-to-Deposit Ratios DETAILS
Federal Reserve Bank of Dallas 2200 N. PEARL ST. DALLAS, TX 75201-2272 July 15, 2005 Notice 05-37 TO: The Chief Executive Officer of each financial institution and others concerned in the Eleventh Federal
More informationSTANDARD MANUALS EXEMPTIONS
STANDARD MANUALS EXEMPTIONS The manual exemptions permits a security to be distributed in a particular state without being registered if the company issuing the security has a listing for that security
More informationFHA Manual Underwriting Exceeding 31% / 43% DTI Eligibility Quick Reference
Credit Score/ Compensating Factor(s)* No Compensating Factor One Compensating Factor Two Compensating Factors No Discretionary Debt Maximum DTI 31% / 43% 37% / 47% 40% / 50% 40% / 40% *Acceptable compensating
More informationCRS Report for Congress
Order Code RS21071 Updated February 15, 2005 CRS Report for Congress Received through the CRS Web Medicaid Expenditures, FY2002 and FY2003 Summary Karen L. Tritz Analyst in Social Legislation Domestic
More informationQ309 NATIONAL DELINQUENCY SURVEY FROM THE MORTGAGE BANKERS ASSOCIATION. Data as of September 30, 2009
NATIONAL DELINQUENCY SURVEY FROM THE MORTGAGE BANKERS ASSOCIATION Q309 Data as of September 30, 2009 2009 Mortgage Bankers Association (MBA). All rights reserved, except as explicitly granted. Data are
More informationExhibit 57A. Approved Attorney Fees and Title Expenses
Exhibit 57A Approved Attorney Fees and Title Expenses Written pre-approval from Freddie Mac is required before incurring any expense in excess of any of the below amounts. See Sections 9701.11 and 9701.15
More informationA d j u s t e r C r e d i t C E I n f o r m a t i o n S T A T E. DRI Will Submit Credit For You To Your State Agency. (hours ethics included)
A d j u s t e r C r e d i t C E I n f o r m a t i o n INSURANCE COVERAGE AND CLAIMS INSTITUTE APRIL 3 5, 2019 CHICAGO, IL Delaware Georgia Louisiana Mississippi New Hampshire North Carolina (hours ethics
More information8, ADP,
2013 Tax Changes Beginning with your first payroll with checks dated in 2013, employees may notice changes in their paychecks due to updated 2013 federal and state tax requirements. This document will
More information2012 Mutual Fund Tax Information
2012 Mutual Fund Tax Information Your Global Investment Authority PIMCO Funds FOR PIMCO FUNDs SHAREHOLDERS Dear PIMCO Funds Shareholder: This booklet contains tax information to help you file your 2012
More informationQ209 NATIONAL DELINQUENCY SURVEY FROM THE MORTGAGE BANKERS ASSOCIATION. Data as of June 30, 2009
NATIONAL DELINQUENCY SURVEY FROM THE MORTGAGE BANKERS ASSOCIATION Q209 Data as of June 30, 2009 2009 Mortgage Bankers Association (MBA). All rights reserved, except as explicitly granted. Data are from
More informationForecasting State and Local Government Spending: Model Re-estimation. January Equation
Forecasting State and Local Government Spending: Model Re-estimation January 2015 Equation The REMI government spending estimation assumes that the state and local government demand is driven by the regional
More informationProviding Subprime Consumers with Access to Credit: Helpful or Harmful? James R. Barth Auburn University
Providing Subprime Consumers with Access to Credit: Helpful or Harmful? James R. Barth Auburn University FICO Scores: Identifying Subprime Consumers Category FICO Score Range Super-prime 740 and Higher
More informationWikiLeaks Document Release
WikiLeaks Document Release February 2, 2009 Congressional Research Service Report RS21071 Medicaid Expenditures, FY2003 and FY2004 Karen Tritz, Domestic Social Policy Division January 17, 2006 Abstract.
More informationDATA AS OF SEPTEMBER 30, 2010
NATIONAL DELINQUENCY SURVEY Q3 2010 DATA AS OF SEPTEMBER 30, 2010 2010 Mortgage Bankers Association (MBA). All rights reserved, except as explicitly granted. Data are from a proprietary paid subscription
More informationS T A T E INSURANCE COVERAGE AND PRACTICE SYMPOSIUM DECEMBER 7 8, 2017 NEW YORK, NY. DRI Will Submit Credit For You To Your State Agency
A d j u s t e r C r e d i t C E I n f o r m a t i o n INSURANCE COVERAGE AND PRACTICE SYMPOSIUM DECEMBER 7 8, 2017 NEW YORK, NY Delaware Pending Georgia Pending Louisiana Pending Mississippi 12.00 New
More informationFAPRI Analysis of Dairy Policy Options for the 2002 Farm Bill Conference
FAPRI Analysis of Dairy Policy Options for the 2002 Farm Bill Conference FAPRI-UMC Report #04-02 April 11, 2002 Food and Agricultural Policy Research Institute University of Missouri 101 South Fifth Street
More informationS T A T E TURNING THE TABLES ON PLAINTIFFS IN TRUCKING LITIGATION APRIL 26 27, 2018 CHICAGO, IL. DRI Will Submit Credit For You To Your State Agency
A d j u s t e r C r e d i t C E I n f o r m a t i o n TURNING THE TABLES ON PLAINTIFFS IN TRUCKING LITIGATION APRIL 26 27, 2018 CHICAGO, IL Delaware Georgia Louisiana Mississippi New Hampshire North Carolina
More informationA d j u s t e r C r e d i t C E I n f o r m a t i o n S T A T E. DRI Will Submit Credit For You To Your State Agency. (hours ethics included)
A d j u s t e r C r e d i t C E I n f o r m a t i o n STRIKING BACK AGAINST THE REPTILE IN MEDICAL MALPRACTICE AND LONG TERM CARE CASES JUNE 13, 2018 CHICAGO, IL S T A T E Delaware Georgia Louisiana Mississippi
More informationA d j u s t e r C r e d i t C E I n f o r m a t i o n S T A T E. Pending. DRI Will Submit Credit For You To Your State Agency.
A d j u s t e r C r e d i t C E I n f o r m a t i o n STRIKING BACK AGAINST THE REPTILE IN MEDICAL MALPRACTICE AND LONG TERM CARE CASES JUNE 13, 2018 CHICAGO, IL P O S T S E M I N A R A C T I O N Delaware
More information2014 STATE AND FEDERAL MINIMUM WAGES HR COMPLIANCE CENTER
2014 STATE AND FEDERAL MINIMUM WAGES HR COMPLIANCE CENTER The federal Fair Labor Standards Act (FLSA), which applies to most employers, establishes minimum wage and overtime requirements for the private
More informationA d j u s t e r C r e d i t C E I n f o r m a t i o n S T A T E. DRI Will Submit Credit For You To Your State Agency. (hours ethics included)
A d j u s t e r C r e d i t C E I n f o r m a t i o n NURSING HOME/ALF LITIGATION SEPTEMBER 13 14, 2018 NEW ORLEANS, LA Delaware Georgia Louisiana Mississippi New Hampshire North Carolina (hours ethics
More informationState Estate Taxes BECAUSE YOU ASKED ADVANCED MARKETS
ADVANCED MARKETS State Estate Taxes In 2001, President George W. Bush signed the Economic Growth and Tax Reconciliation Act (EGTRRA) into law. This legislation began a phaseout of the federal estate tax,
More informationEaton Vance Closed-End Funds
Eaton Vance Eaton Vance Closed-End Funds 2016 Tax Guide Supplement Our Investment Affiliates Eaton Vance Management Contents Income by State 2 Tax-Exempt Income and AMT by Fund 5 Dividends-Received Deduction
More informationThe Starting Portfolio is divided into the following account types based on the proportions in your accounts. Cash accounts are considered taxable.
Overview Our Retirement Planner runs 5,000 Monte Carlo simulations to deliver a robust, personalized retirement projection. The simulations incorporate expected return and volatility, annual savings, income,
More informationState Social Security Income Pension Income State computation not based on federal. Social Security benefits excluded from taxable income.
State Tax Treatment of Social Security, Pension Income The following CCH analysisi provides a general overview of how states treat income from Social Security and pensions for the 2013 tax year unless
More informationState Tax Treatment of Social Security, Pension Income
State Tax Treatment of Social Security, Pension Income The following chart Provides a general overview of how states treat income from Social Security and pensions for the 2016 tax year unless otherwise
More informationWhat is your New Financing Statement Fee? What is your Amendment Fee (include termination fee if a different amount)?
Topic: UCC Filing Fee Information Question By: Tana Gormely Jurisdiction: Montana Date: 03 April 2012 Jurisdiction Alabama Alaska Arizona Arkansas California Question(s) What is your New Financing Statement
More informationConsumer Installment Loan Regulations - State
Alabama Yes State of Alabama Banking Department Code 5-18-1 et seq http://www.bank.state.al.us/faq_regarding _licensing.htm Alaska Yes Department of Commerce, Community and Economic Development, Consumer
More informationAetna Individual Direct Pay Commissions Schedule
Aetna Individual Direct Pay Commissions Schedule Cards Issued Broker Rate Broker Tier Per Year 1st Yr 2nd Yr 3+ Yrs Levels 11-Jan 4.00% 4.00% 3.00% Bronze 24-Dec 6.00% 4.00% 3.00% Silver 25-49 8.00% 4.00%
More information