Pay-on-delivery investing
|
|
- Iris Bell
- 8 years ago
- Views:
Transcription
1 Pay-on-deivery investing EVOLVE INVESTment range
2 1 EVOLVE INVESTMENT RANGE
3 EVOLVE INVESTMENT RANGE 2 Picture a word where you ony pay a company once they have deivered Imagine striking oi first, before you have to buy the minera rights, or ony paying your ce phone bi if a your cas and SMSs go through without any oss of signa. In this word, you woud ony pay for an airine ticket once you and your uggage arrived safey and on time at your destination. What woud investing ook ike in this word? Your investment company woudn t make you pay upfront costs unti they had first worked hard to earn a heathy return for you. So, there woud be no initia deductions to pay your adviser s fees, nor woud you have to pay set-up costs. Most importanty, if your investment didn t perform in the first few years then you woud never have to pay for those upfront costs. Stop imagining. It s here! At Liberty we strive to earn great returns for you. We vaue the trust you pace in us and we re rewarding that trust with a promise: For exampe, if you invest in the Evove Investment Range and we do not earn you the Target Return in any of the first three years of your investment, then you wi never be charged for any of the upfront costs, incuding advice fees. The upfront costs are on us, and once your investment earns more than the Target Return you share in its growth with us. Whether you are investing a ump sum for a rainy day or saving for your retirement, sharing growth with Liberty means you ony pay to set up your investment once it has performed.
4 Capped Tracker Portfoio The Capped Tracker portfoio is an Evove Investment Range Portfoio. A portion of your money wi be invested in the Capped Tracker portfoio. The Capped Tracker portfoio gives you the return on the ALSI 40 (incuding dividends), up to the Target Return. Your investment in the Capped Tracker portfoio is a three-year commitment. After three years, your investment in the Capped Tracker portfoio is automaticay switched to the Top 40 Tracker and you wi have access to this money. Target Return When you invest in the Evove Investment Range you can choose to pace either 60% or 40% of your money in the Capped Tracker portfoio. How much of your investment is invested in the Capped Tracker portfoio determines your Target Return. The ess you choose to invest in the Capped Tracker, the ower your Target Return. A ower Target Return may see you sharing more of your growth on the ALSI 40 (incuding dividends) with Liberty. Target Return YOUR INVESTMENT 60% 40% YOUR CHOICE OF Portfoios The remaining portion of your money wi be invested in your choice of portfoios. Evove Investment Range portfoios Choose from our: Trackers Trackers are a ow-cost investment too, which aow you to track the return on the market exacty. Liberty offers equity, bond and cash trackers. We aso offer trackers to suit your risk profie. Managed soutions Liberty s professiona and experienced portfoio managers are here to hep you manage your investment goas through a range of individuay identified investments that best suit your investment needs. GateWay Investment Pan portfoios The GateWay offers you a way to invest your money into a wide range of externay managed portfoios. We give you the fexibiity to choose portfoios that best suit your investment needs and risk appetite in one pace. Easy access When ife happens, you can withdraw your money. No questions asked. Easy invest Once you ve set up your GateWay Investment Pan, investing more is as easy as paying the money to Liberty. You can aso set up a debit order, from as itte as R1 000 a month.
5 40% At annua growth in excess of 40%, Growth Sharing fas away for that year and a other excess returns are yours. GROWTH Once you exceed the Target Return, Liberty retains Capped Tracker growth. TARGET RETURN You wi receive annua growth in the first 3 years on your entire investment up to the Target Return. 0% Target Return 40% 60% Your investment choices in the Evove Investment Range work together. We ca it Growth Sharing: The growth on the Capped Tracker portfoio is yours up to the Target Return. Above the Target Return, Liberty retains the growth on the Capped Tracker portfoio. When 40% growth is reached, you again receive a growth. A the growth on your choice of portfoios is yours. 40% GROWTH 15% A growth on your choice of portfoios is yours. 0% For iustration purposes ony
6 5 EVOLVE INVESTMENT RANGE Scared of sharing too much of the growth on the ALSI 40 with Liberty? If the performance of the ALSI 40 (incuding dividends) exceeds 40% in a year, returns above 40% on the Capped Tracker portfoio are a yours. Hoping to recover from a drop in share prices? If, at the end of the first or second year of your investment, the ALSI 40 (incuding dividends) has faen by 30% (or more) from the start of your investment then a further Growth Sharing stops. Our guarantees are your peace of mind Our optiona guarantees keep your origina investment amount safe shoud markets go down. Whie you sti benefit from positive returns, you are protected against any oss over the guarantee period. At the end of the guarantee period you wi receive your origina investment (ess withdrawas and any ongoing fees paid to your adviser) pus the positive growth on your origina investment. A guarantee charge is evied for this additiona peace of mind. Now your choice is simpe You can aso et Liberty s Muti-Manager choose between Investment Managers for you and it won t be more expensive than making the choice yoursef. You can find out more about the portfoios avaiabe at
7 EVOLVE INVESTMENT RANGE 6 What do I have to pay for this? We beieve that charges and fees matter The Evove Investment Range takes no upfront deductions off your initia ump sum investment. We guarantee that at east 100% of your initia ump sum investment wi be invested at standard initia advice fees. Liberty aways pays the standard initia advice fee on your behaf and, if your adviser chooses to take ess than the standard initia advice fee, then the baance is yours. REWarding you for investing more As you invest more in your Evove Investment Range we give your investment an additiona boost: Your investment on day 1 You invest Standard initia advice fee* The initia advice fee boost from Liberty* Liberty then boosts your investment by Your Evove Investment Range Beow R1 miion 100% LESS 3.42% PLUS 3.42% 0% 100% Between R1 miion and R2.5 miion R2.5 miion and above 100% LESS 3.42% PLUS 3.42% PLUS 1% 101% 100% LESS 3.42% PLUS 3.42% PLUS 2% 102% * The standard initia advice fee and the initia advice fee boost is 2.85% on Retirement Annuities and 1.71% on Preservers. MaintenanCE charges Any investment comes with maintenance charges. There are three main types of charges: the patform charge, the portfoio charge and the ongoing advice fee. Each is evied as a percentage of your investment each year. PatFORM charge EVOve InvestMEnt Range portfoios GateWay InVEstment Pan portfoios The patform charge on Evove Investment Range portfoios is 0.3% a year. No VAT wi be evied on this charge. The patform charge on the GateWay Investment Pan portfoios is based on a the money invested in Evove and the GateWay portfoios. This means the more that s invested the ess you pay. Any amount in the money market portfoio wi count towards your tota assets but we wi not charge you a patform charge on these amounts Your Evove and GateWay assets Less than R1 miion Between R1 miion and R3 miion More than R3 miion The patform charge you pay (excuding VAT) 0.50% a year on a of your investment in the GateWay 0.35% a year on a of your investment in the GateWay 0.25% a year on a of your investment in the GateWay PortFOIO charge - A portfoio charge is evied by the Investment Company. Ongoing advice fee - You negotiate this fee with your financia adviser. The EVOVE InVEstMEnt Range is for you if: the EVOVE InVEstMEnt Range isn t for you if: You want to ensure a of your money performs from the start You want to avoid upfront costs You want optiona guarantees and competitive portfoios You beieve that you shoud ony pay when we deiver returns You don t want to risk the possibiity that returns on the Capped Tracker wi substantiay exceed the Target Return You don t want to run the risk of incurring a Growth Sharing deduction from your Capped Tracker for eaving within the first three years of your investment
8 7 EVOLVE INVESTMENT RANGE Name of ocation
9 EVOLVE INVESTMENT RANGE 8 When you invest in the Evove Investment Range, you have a choice of the foowing products: Evove Investment Pan Evove Retirement Annuity Evove Pension/ Provident Fund Preserver GateWay Investment Pan Pick the combination that suits your investment needs: CHOICE 1 Optiona Evove Investment Range Evove Investment Pan* OR Evove Retirement Annuity* OR Evove Pension/Provident Fund Preserver* GateWay Investment Pan GateWay Investment Pan GateWay Investment Pan * The Target Return wi vary from time to time and by product. At the time of going to print the Target Return is 14% or 9% per annum (depending on Capped Tracker seected) for retirement products and 13% or 8% per annum (depending on Capped Tracker seected) for investment products. The Target Return that is appicabe to your investment wi be refected on your investment proposa and once set wi not change.
10 9 EVOLVE INVESTMENT RANGE Evove Investment Pan How ong shoud I invest for? You shoud invest in the Capped Tracker portfoio for three years. How much do I need to invest? You have two options: A minimum ump sum of R on day 1 or, A minimum of R as a ump sum on day 1 with reguar contributions of no ess than R500 per month (with no minimum period the reguar contributions are required to be invested for). You can aso make once off additiona ump sum contributions of R or more. How often can I invest? You won t be abe to invest more than 1.2 times the arger of the tota investment made in either of the previous two years. Each additiona ump sum must aso be R or more. For exampe if your initia investment was R you woud ony be abe to invest an additiona R in the foowing year (1.2 times the origina amount) which woud make your tota ump sum invested R How can I take my money? You can take your money through a part withdrawa and one further fu withdrawa in the first five years (up to the egay aowed amount). If you take the money invested in the Capped Tracker portfoio in the first three years, a Growth Sharing Deduction appies. This deduction is the market vaue of the Growth Sharing we expect when you take your money. Can I use this investment as coatera? Yes you can. You are abe to use your whoe investment as coatera and give it to the person or institution as a financia commitment. Pease note that whoever becomes the coatera owner of the investment wi need to approve a future transactions. Can I transfer ownership of my investment? Yes, you can, however not during Growth Sharing. Absoute cessions are not aowed during Growth Sharing due to the potentia change in the Target Return Percentage and it may have tax consequences. What happens to my investment when I die? If you chose an Investment Pan with a death benefit, the investment wi pass directy to the nominated beneficiaries if the ast person nominated as an assured ife dies. Liberty guarantees that on the passing of the ast assured ife, your beneficiaries wi never receive ess than what was invested on day 1 (ess advances, withdrawas and advice fees after 5 years). If you chose an investment pan without a death benefit, the investment wi form part of your estate (if you are an individua and the owner). The executor of your estate wi determine what to do with the investment. The investment vaue wi be paid (ess any Growth Sharing Deduction). What tax do I need to pay? Liberty pays the tax for you if you are the origina owner. For individua investors and trusts with ony natura person beneficiaries: 30% on income + 10% on capita gains. For corporate and other trusts: 28% on income % on capita gains. This is based on the Income Tax Act and may be subject to change. Can I cance the investment? Yes, you can. Pease note that because of changes in the investment market, you may receive ess than what you invested on day 1. Depending on when you withdraw your investment, you may aso need to pay a Growth Sharing Deduction. Can I phase in my investment? No, you can t. Your upfront investment is invested in your choice of portfoios on day 1. What type of investor can invest in the Evove Investment Pan? Individuas Companies Trusts Non-taxabe institutions
11 EVOLVE INVESTMENT RANGE 10 Evove Retirement Annuity When you invest money with the Evove Retirement Annuity, you become a member of the Lifestye Retirement Annuity Fund, a registered and approved retirement annuity fund. Athough the Fund buys the Evove Retirement Annuity on your behaf and provides you with retirement benefits when you retire, you wi sti have the freedom to choose which portfoios you want the Fund to invest in for you. What is the minimum I can contribute? You have two options: A minimum ump sum of R on day 1 or, A minimum of R as a ump sum on day 1 with reguar contributions of no ess than R350 per month (with no minimum period the reguar contributions are required to be invested for). You can aso make a once off additiona ump sum contribution of R or more. How often can I contribute? You can contribute to your investment as often as you d ike. There are no imits to the amount you can invest as ong as they are above the minimums above. How can I take my money? When you retire: You may retire from the age of 55, or; Before age 55 if you can prove to the Trustees of the Fund that you suffer from i heath. You can aso take your money if you emigrate before age 55. If you retire or transfer within three years of taking this investment, then a Growth Sharing Deduction wi appy to your investment. What happens when I retire? You can choose to take up to one-third of your money as a ump sum. This wi be taxed. The remaining money must be used to buy an income for ife. To find out more speak to your adviser or broker about Liberty s annuity options. What happens to my money shoud I pass away? Your retirement benefits do not fa into your estate. The trustees of the Fund have a ega duty to ensure that your dependants receive a or a portion of your retirement benefit. Liberty guarantees that on your passing, the amount paid wi never be ess than what was invested on day 1 (ess any egisative withdrawas and ongoing advice fees). What tax is paid? The contributions you make may be tax deductibe. The income and capita gains are not taxabe. Dividend withhoding tax does not appy. This is based on the Income Tax Act and may be subject to change. Can I cance the investment? No, you can t. You can, however, transfer your retirement annuity to another registered retirement fund. If you decide to transfer your investment, you may receive ess than what you invested on day 1. This is due to changes in the investment market and a possibe Growth Sharing Deduction, depending on when you decide to transfer your investment. Can I phase in? No, you can t. Your upfront investment is invested in your choice of portfoios on day 1. Who can take out an Evove Retirement Annuity? Individuas Can I use my Evove Retirement Annuity as coatera? No, you can t. Can I transfer ownership? No, you can t. Shoud there be any discrepancies between the product rues and the Fund rues, the Fund rues wi appy.
12 11 EVOLVE INVESTMENT RANGE Evove Provident/Pension fund Preserver If you want to preserve the money you ve saved through your empoyer provident or pension fund when you eave your empoyer, you can transfer that money to the Lifestye Retirement Preserver Provident or Pension Pan. If you do, you wi become a member of that Fund. This transfer wi be done on a tax free basis. Athough the Fund buys the Evove Provident/Pension Fund Preserver on your behaf and aows you to preserve your retirement benefits, you wi sti have the freedom to choose the portfoios you want the Fund to invest in for you. What is the minimum I can contribute? You wi need at east R on day 1. How often can I contribute? You can invest more in the Fund Preserver as ong as the money comes from the same pension fund or provident fund. How can I take my money? When you retire: You may retire from the age of 55, or; Before age 55 if you can prove to the Trustees of the Fund that you suffer from i heath. You can aso take a or a portion as your one aowabe withdrawa before age 55 subject to tax. If you retire, withdraw or transfer within three years of taking this investment, then a Growth Sharing Deduction wi appy to your investment. What happens when I retire? Provident Fund Preserver: Currenty you can choose to take a of your money as a ump sum ess any tax or as an income for ife, or a combination of these two options. From March 2016, this wi change to be the same as the Pension Fund Preserver for any new investments made after this date. Any investments made prior to this date wi not be affected. Pension Fund Preserver: You can choose to take up to one-third of your money as a ump sum ess any tax. The remaining money must be used to provide you with an income for ife. Can I transfer ownership of my investment? No, you can t. What happens to my investment shoud I pass away? Your retirement benefits do not fa into your estate. The trustees of the Fund have a ega duty to ensure that your dependants receive a or a portion of the benefit. Liberty guarantees that on your passing, the amount paid wi never be ess than what was invested on day 1 (ess any egisative withdrawas and ongoing advice fees). What tax shoud be paid? There is no tax on transfer from your existing provident or pension fund to the Fund Preserver The income and capita gains are not taxabe. Dividend withhoding tax does not appy. This is based on the Income Tax Act and may be subject to change. Can I cance the investment? No, but you can take a or a portion of your one aowabe withdrawa before age 55, subject to the withdrawa tax tabes. You wi aso be abe transfer to another provider. If you decide to transfer your investment, you may receive ess than what you invested on day 1. This is due to changes in the investment market and a possibe Growth Sharing Deduction, depending on when you decide to transfer your investment. Can I phase in? No, you can t. Your upfront investment is invested in your choice of portfoios on day 1. Who can take out an Evove Provident/Pension Fund Preserver? Individuas Shoud there be any discrepancies between the product rues and the Fund rues, the Fund rues wi appy.
13 EVOLVE INVESTMENT RANGE 12 Gateway investment Pan How ong shoud I invest for? There is no minimum amount of time that you have to remain invested in this product. How much do I need to invest? You can set up a debit order for the GateWay Investment Pan or invest a ump sum. The minimum debit order is R1000 a month and an initia ump sum from as itte as R How often can I invest? You can invest as often as you d ike. There are no imits to the amount you can invest as ong as it is more than R1000 for additiona ump sums and reguar debit orders. How can I take my money? You can take your money at any time. Can I use this investment as coatera? Yes you can. You are abe to use your whoe investment as coatera and give it to the person or institution as a financia commitment. Pease note that whoever becomes the owner of the investment wi need to approve a future transactions. Can I transfer ownership of my investment? Yes, you can. This may have a tax consequence. What tax do I need to pay? You pay the tax yoursef. Every year, Liberty wi send you the reevant tax certificate one for income (IT3 b certificate), and one for capita gains (IT3 c certificate). We withhod dividend withhoding tax received from South African companies or foreign companies isted on the JSE. Can I cance the investment? Yes, you can. Pease note that because of changes in the investment market, you may receive ess than what you invested on day 1. Can I phase in my investment? Yes, you can choose to phase in your ump sum investments over a period of 3 to 12 months. If you do, we wi first invest your money in the STANLIB Money Market Fund before we invest it in your choice of portfoios. What type of investor can invest in the Gateway Investment Pan? Individuas Companies Trusts Non-taxabe institutions What happens to my investment when I die? The investment wi form part of your estate. The executor of your estate wi determine what to do with the investment. There is no minimum amount that wi be paid out.
14 13 EVOLVE INVESTMENT RANGE
15 notes EVOLVE INVESTMENT RANGE 14
16 15 EVOLVE INVESTMENT RANGE cross coours / Evove For more information pease contact your Liberty financia adviser or broker, contact our ca centre on or visit Information provided in this eafet is correct at time of going to print. (October 2014) Liberty Group Limited Registration number 57/02788/08 1 Ameshoff Street, Braamfontein PO Box 10499, Johannesburg 2000 Discaimer The information contained in this document does not constitute advice by Liberty. Any ega, technica or product information contained in this document is subject to change from time to time. If there are any discrepancies between this document and the contractua terms or, where appicabe, any fund rues, the atter wi prevai. Past performance cannot be reied on as an indication of future performance. Investment performance wi depend on the growth in the underying assets, which wi be infuenced by infation eves in the economy and prevaiing market conditions. Any recommendations made must take into consideration your specific needs and unique circumstances. The Evove Investment Range set of products is underwritten by Liberty Group Limited, an authorised financia services provider (no. 2409) except the GateWay Investment Pan which is administered by Liberty Linked Investment Patform (Pty) Ltd, an authorised administrative financia services provider (no ) Liberty Group Ltd A rights reserved. Name of ocation
Pay-on-delivery investing. Evolve Investment Range
Pay-on-delivery investing Evolve Investment Range 1 EVOLVE INVESTMENT RANGE EVOLVE INVESTMENT RANGE 2 Picture a world where you only pay a company once they have delivered. Imagine striking oil first,
More informationEarly access to FAS payments for members in poor health
Financia Assistance Scheme Eary access to FAS payments for members in poor heath Pension Protection Fund Protecting Peope s Futures The Financia Assistance Scheme is administered by the Pension Protection
More informationThe guaranteed selection. For certainty in uncertain times
The guaranteed seection For certainty in uncertain times Making the right investment choice If you can t afford to take a ot of risk with your money it can be hard to find the right investment, especiay
More informationAA Fixed Rate ISA Savings
AA Fixed Rate ISA Savings For the road ahead The Financia Services Authority is the independent financia services reguator. It requires us to give you this important information to hep you to decide whether
More informationKey Features and Terms & Conditions of the Stocks & Shares Junior ISA
June 2013 Key Features and Terms & Conditions of the This document shoud be read in conjunction with an up-to-date Key Investor Information Document (KIID) for the fund in which you want to invest. You
More informationIncome Protection Options
Income Protection Options Poicy Conditions Introduction These poicy conditions are written confirmation of your contract with Aviva Life & Pensions UK Limited. It is important that you read them carefuy
More informationKey Features of Life Insurance
Key Features of Life Insurance Life Insurance Key Features The Financia Conduct Authority is a financia services reguator. It requires us, Aviva, to give you this important information to hep you to decide
More informationPoicy Aims And Their Contract Terms
Group Income Protection Technica Guide Aviva By choosing Aviva, part of the UK s argest insurance group, you benefit from our financia strength. Together with miions of customers wordwide you can fee certain
More informationHealth Savings Account 2014-2015 reference guide
Heath Savings Account 2014-2015 reference guide www.seectaccount.com Information at your fingertips This ist of chapters and page numbers wi hep you find the information you need quicky. A detaied ist
More informationHealth Savings Account 2013 2014 reference guide
Heath Savings Account 2013 2014 reference guide Information at your fingertips This ist of chapters and page numbers wi hep you find the information you need quicky. A detaied ist of sections and topics
More informationIncome Protection Solutions. Policy Wording
Income Protection Soutions Poicy Wording Wecome to Aviva This booket tes you a you need to know about your poicy, incuding: what to do if you need to caim what s covered, and expanations of some of the
More informationBudgeting Loans from the Social Fund
Budgeting Loans from the Socia Fund tes sheet Pease read these notes carefuy. They expain the circumstances when a budgeting oan can be paid. Budgeting Loans You may be abe to get a Budgeting Loan if:
More informationAviva Equity Release A guide to our lifetime mortgages. Lifestyle Lump Sum Max Lifestyle Flexible Option
Aviva Equity Reease A guide to our ifetime mortgages Lifestye Lump Sum Max Lifestye Fexibe Option Contents An introduction to equity reease and ifetime mortgages 3 Who might quaify? 4 What you need to
More informationELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l l. l l
ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account Some of these
More informationA Description of the California Partnership for Long-Term Care Prepared by the California Department of Health Care Services
2012 Before You Buy A Description of the Caifornia Partnership for Long-Term Care Prepared by the Caifornia Department of Heath Care Services Page 1 of 13 Ony ong-term care insurance poicies bearing any
More informationELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l
ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may
More informationHow to Cut Health Care Costs
How to Cut Heath Care Costs INSIDE: TEN TIPS FOR MEDICARE BENEFICIARIES What is one of the biggest financia surprises in retirement? Heath care costs. It s a growing concern among many Medicare beneficiaries,
More informationAnnual Notice of Changes for 2016
Easy Choice Best Pan (HMO) offered by Easy Choice Heath Pan, Inc. Annua Notice of Changes for 2016 You are currenty enroed as a member of Easy Choice Best Pan (HMO). Next year, there wi be some changes
More informationWelcome to Colonial Voluntary Benefits. Thank you for your interest in our Universal Life with the Accelerated Death Benefit for Long Term Care Rider.
Heo, Wecome to Coonia Vountary Benefits. Thank you for your interest in our Universa Life with the Acceerated Death Benefit for Long Term Care Rider. For detai pease ca 877-685-2656. Pease eave your name,
More informationELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES
About ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account. Some of
More informationELECTRONIC FUND TRANSFERS. l l l. l l. l l l. l l l
Program Organization = Number "1060" = Type "123342" = "ETM2LAZCD" For = "502859" "TCCUS" "" Name "WK Number = Name "First "1001" = "1" Eectronic = "1001" = Financia "Jane Funds Doe" Northwest Xfer PG1
More information... HSA ... Health Savings Account. Custodial. (includes self-direction)
HSA Heath Savings Account Custodia (incudes sef-direction) ADDITIONAL INFORMATION Purpose This Organizer contains documents necessary to estabish a Heath Savings Account (HSA) It meets the requirements
More informationELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l
ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may
More informationELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l. l l. l l
ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may
More informationPENALTY TAXES ON CORPORATE ACCUMULATIONS
H Chapter Six H PENALTY TAXES ON CORPORATE ACCUMULATIONS INTRODUCTION AND STUDY OBJECTIVES The accumuated earnings tax and the persona hoding company tax are penaty taxes designed to prevent taxpayers
More informationBusiness Banking. A guide for franchises
Business Banking A guide for franchises Hep with your franchise business, right on your doorstep A true understanding of the needs of your business: that s what makes RBS the right choice for financia
More informationLife Insurance. Customer Information Brochure
Customer Information Brochure Life Insurance Asteron Life Limited ABN 64 001 698 228 465 Victoria Avenue Chatswood New South Waes 2067 Issued 1 Juy 2003 Expires 10 March 2004 Issue No 1 You shoud read
More informationprofessional indemnity insurance proposal form
professiona indemnity insurance proposa form Important Facts Reating To This Proposa Form You shoud read the foowing advice before proceeding to compete this proposa form. Duty of Discosure Before you
More informationOlder people s assets: using housing equity to pay for health and aged care
Key words: aged care; retirement savings; reverse mortgage; financia innovation; financia panning Oder peope s assets: using housing equity to pay for heath and aged care The research agenda on the ageing
More informationINDUSTRIAL AND COMMERCIAL
Finance TM NEW YORK CITY DEPARTMENT OF FINANCE TAX & PARKING PROGRAM OPERATIONS DIVISION INDUSTRIAL AND COMMERCIAL ABATEMENT PROGRAM PRELIMINARY APPLICATION AND INSTRUCTIONS Mai to: NYC Department of Finance,
More informationELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES
ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account Some of these
More informationHow to deal with personal financial problems
How to dea with persona financia probems D I S P U T E R E S O L U T I O N Introduction Heping you face the future with confidence In 2014, the eve of consumer debt in the UK grew to reach a seven-year
More informationELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l
ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may
More informationA short guide to making a medical negligence claim
A short guide to making a medica negigence caim Introduction Suffering from an incident of medica negigence is traumatic and can have a serious ong-term impact on both the physica and menta heath of affected
More informationChapter 3: Investing: Your Options, Your Risks, Your Rewards
Chapter 3: Investing: Your Options, Your Risks, Your Rewards Page 1 of 10 Chapter 3: Investing: Your Options, Your Risks, Your Rewards In This Chapter What is inside a mutua fund? What is a stock? What
More informationKey Features of the Term Assurance (with options) For use in business protection planning
Key Features of the Term Assurance (with options) For use in business protection panning Term Assurance (with options) Key features The Financia Conduct Authority is a financia services reguator. It requires
More informationKEY INFORMATION DOCUMENT
KEY INFORMATION DOCUMENT PAGE 0 This document is a summary of key information about the PSG Wealth Retirement Annuity. It will help you to understand the product and make an informed decision. This is
More informationSeries B, US Dollar Hedged Series F
SIMPLIFIED PROSPECTUS Russe Funds June 30, 2015 No securities reguatory authority has expressed an opinion about these securities and it is an offence to caim otherwise. The funds and their securities
More informationExample of Credit Card Agreement for Bank of America Visa Signature and World MasterCard accounts
Exampe of Credit Card Agreement for Bank of America Visa Signature and Word MasterCard accounts PRICING INFORMATION Actua pricing wi vary from one cardhoder to another Annua Percentage Rates for Purchases
More informationSABRe B2.1: Design & Development. Supplier Briefing Pack.
SABRe B2.1: Design & Deveopment. Suppier Briefing Pack. 2013 Ros-Royce pc The information in this document is the property of Ros-Royce pc and may not be copied or communicated to a third party, or used
More informationELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l l
ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account Some of these
More informationWEBSITE ACCOUNT USER GUIDE SECURITY, PASSWORD & CONTACTS
WEBSITE ACCOUNT USER GUIDE SECURITY, PASSWORD & CONTACTS Password Reset Process Navigate to the og in screen Seect the Forgot Password ink You wi be asked to enter the emai address you registered with
More informationCritical Illness Insurance Options
Critica Iness Insurance Options Poicy Summary Critica Iness Insurance Options This summary tes you the key things you need to know about our Critica Iness Insurance Options poicy. It doesn t give you the
More informationIncome Protection Solutions. Policy Wording
Income Protection Soutions Poicy Wording Wecome to Aviva This booket tes you a you need to know about your poicy, incuding: what to do if you need to caim what s covered, and expanations of some of the
More informationNCH Software MoneyLine
NCH Software MoneyLine This user guide has been created for use with MoneyLine Version 2.xx NCH Software Technica Support If you have difficuties using MoneyLine pease read the appicabe topic before requesting
More informationELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l. l l
ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account Some of these
More informationNatWest Global Employee Banking Eastwood House Glebe Road Chelmsford Essex England CM1 1RS Depot Code 028
To appy for this account, the printed appication must be competed and returned together with any necessary supporting documentation to the foowing address: NatWest Goba Empoyee Banking Eastwood House Gebe
More informationHedge Fund Capital Accounts and Revaluations: Are They Section 704(b) Compliant?
o EDITED BY ROGER F. PILLOW, LL.M. PARTNERSHIPS, S CORPORATIONS & LLCs Hedge Fund Capita Accounts and Revauations: Are They Section 704(b) Compiant? THOMAS GRAY Hedge funds treated as partnerships for
More informationTERM INSURANCE CALCULATION ILLUSTRATED. This is the U.S. Social Security Life Table, based on year 2007.
This is the U.S. Socia Security Life Tabe, based on year 2007. This is avaiabe at http://www.ssa.gov/oact/stats/tabe4c6.htm. The ife eperiences of maes and femaes are different, and we usuay do separate
More informationCUSTOM. Putting Your Benefits to Work. COMMUNICATIONS. Employee Communications Benefits Administration Benefits Outsourcing
CUSTOM COMMUNICATIONS Putting Your Benefits to Work. Empoyee Communications Benefits Administration Benefits Outsourcing Recruiting and retaining top taent is a major chaenge facing HR departments today.
More informationTaking Control. What tools can you use? Learn five important tips for getting out of debt. Understand bankruptcy.
7Digging Out of Debt: Taking Contro In this session, you wi earn how you can dig out of debt if you need to. You wi: 4 4 4 Learn five important tips for getting out of debt. Understand bankruptcy. Know
More informationDistribution of Income Sources of Recent Retirees: Findings From the New Beneficiary Survey
Distribution of Income Sources of Recent Retirees: Findings From the New Beneficiary Survey by Linda Drazga Maxfied and Virginia P. Rena* Using data from the New Beneficiary Survey, this artice examines
More informationAustralian Bureau of Statistics Management of Business Providers
Purpose Austraian Bureau of Statistics Management of Business Providers 1 The principa objective of the Austraian Bureau of Statistics (ABS) in respect of business providers is to impose the owest oad
More informationNCH Software Express Accounts Accounting Software
NCH Software Express Accounts Accounting Software This user guide has been created for use with Express Accounts Accounting Software Version 5.xx NCH Software Technica Support If you have difficuties using
More informationOn-Line Banking Application
OnLine Banking Appication 1st Name: SSN/Tax ID #: Work Phone: City born in: Fax: Mother's Maiden Name: Emai Address: 2nd Name: SSN/ax ID#: Work Phone: City born in: Fax: Mother's Maiden Name: Emai Address:
More informationFLAC Legal Divorce v2 band_layout 1 26/06/2014 20:01 Page 1 July 2014 divorce
Juy 2014 divorce Divorce has been avaiabe in the Repubic of Ireand since 1997. Once a divorce is obtained, the parties (the ex-spouses) are free to remarry or enter into a civi partnership. Famiy Law (Divorce)
More informationAdvertising opportunities with the Irish National Teachers Organisation (INTO)
Advertising opportunities with the Irish Nationa Teachers Organisation (INTO) 1. InTouch Magazine 2. Website 3. E Newsetter 4. INTO Members Diary: Advertising and sponsorship opportunities 5. Tips for
More informationREADING A CREDIT REPORT
Name Date CHAPTER 6 STUDENT ACTIVITY SHEET READING A CREDIT REPORT Review the sampe credit report. Then search for a sampe credit report onine, print it off, and answer the questions beow. This activity
More informationSubject: Corns of En gineers and Bureau of Reclamation: Information on Potential Budgetarv Reductions for Fiscal Year 1998
GAO United States Genera Accounting Office Washington, D.C. 20548 Resources, Community, and Economic Deveopment Division B-276660 Apri 25, 1997 The Honorabe Pete V. Domenici Chairman The Honorabe Harry
More informationChapter 3: JavaScript in Action Page 1 of 10. How to practice reading and writing JavaScript on a Web page
Chapter 3: JavaScript in Action Page 1 of 10 Chapter 3: JavaScript in Action In this chapter, you get your first opportunity to write JavaScript! This chapter introduces you to JavaScript propery. In addition,
More informationDOING BUSINESS WITH THE REGION OF PEEL A GUIDE FOR NEW AND CURRENT VENDORS
DOING BUSINESS WITH THE REGION OF PEEL A GUIDE FOR NEW AND CURRENT VENDORS TABLE OF CONTENTS INTRODUCTION... 1 GOVERNANCE... 1 COMMONLY PURCHASED GOODS AND SERVICES... 1 HOW TO REGISTER YOUR COMPANY...
More informationProtection Against Income Loss During the First 4 Months of Illness or Injury *
Protection Against Income Loss During the First 4 Months of Iness or Injury * This note examines and describes the kinds of income protection that are avaiabe to workers during the first 6 months of iness
More informationELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES
ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account Some of these
More informationHow To Understand Time Value Of Money
Accounting and Finance for Managers LESSON 13 TIME VALUE OF MONEY CONTENTS 13.0 Aims and Objectives 13.1 Introduction 13.2 Foundations of The Time Vaue of Money 13.3 Cassifications of The Time Vaue of
More informationMoney Matters. Help for what matters. Ulster Bank s no nonsense guide to: Managing Debt
Money Matters Hep for what matters Uster Bank s no nonsense guide to: Managing Debt Money Matters contents Understanding debt Sections 1 3 1 How to manage debt Section 4 3 How to get in contro of debt
More informationBenefits That Count. Colonial Life is the proud sponsor of SHRM s Annual Employee Benefits Survey. coloniallife.com
Benefits That Count Coonia Life is the proud sponsor of SHRM s Annua Empoyee Benefits Survey cooniaife.com 1 Dear Empoyer: Randa C. Horn President & CEO Coonia Life & Accident Insurance Company 1200 Coonia
More informationBite-Size Steps to ITIL Success
7 Bite-Size Steps to ITIL Success Pus making a Business Case for ITIL! Do you want to impement ITIL but don t know where to start? 7 Bite-Size Steps to ITIL Success can hep you to decide whether ITIL can
More informationIMPORTANT INFORMATION CONCERNING FORM NYC-200V AND PAYMENT OF TAX DUE
Instructions for Form NYC-3L Genera Corporation Tax Return For fisca years beginning in 2013 or for caendar year 2013 Hi g h i g h t s of Recent Tax Law Changes for Corporations NEW YORK CITY DEPARTMENT
More informationNordic Ecolabelling of Copy and printing paper - supplementary module
rdic Ecoabeing of Copy and printing paper - suppementary modue Version 4.1 22 June 2011 30 June 2016 rdic Ecoabeing Content What is rdic Ecoabeed copy and printing paper? 3 Why choose the rdic Ecoabe?
More informationIMPLEMENTING THE RATE STRUCTURE: TIERING IN THE FEE-FOR-SERVICE SYSTEM
The New Jersey Department of Human Services Division of Deveopmenta Disabiities 1 IMPLEMENTING THE RATE STRUCTURE: TIERING IN THE FEE-FOR-SERVICE SYSTEM Eizabeth M. Shea Assistant Commissioner Thomas S.
More informationQUEST FOR GROWTH. Closed-end investment fund governed by Belgian law. for investment in unquoted companies. and growth businesses
QUEST FOR GROWTH Cosed-end investment fund governed by Begian aw for investment in unquoted companies and growth businesses Registered office: Lei 19, bus 3, 3000 Leuven Leuven Commercia Register no. 99856
More informationOrder-to-Cash Processes
TMI170 ING info pat 2:Info pat.qxt 01/12/2008 09:25 Page 1 Section Two: Order-to-Cash Processes Gregory Cronie, Head Saes, Payments and Cash Management, ING O rder-to-cash and purchase-topay processes
More informationOracle Hyperion Tax Provision. User's Guide Release 11.1.2.2
Orace Hyperion Tax Provision User's Guide Reease 11.1.2.2 Tax Provision User's Guide, 11.1.2.2 Copyright 2013, Orace and/or its affiiates. A rights reserved. Authors: EPM Information Deveopment Team Orace
More informationAmount Existing Liens $ Purpose of Refinance. 4. Applicant Information Co-Applicant's Name. Social Security No. Date of Birth.
Universa Credit Appication (Consumer Residentia Rea Estate) 1. Type of Appication (Check ony one of the four checkboxes; and sign, if joint credit) Individua Credit. If checked, this is an Appication for
More informationThe definition of insanity is doing the same thing over and over again and expecting different results
insurance services Sma Business Insurance a market opportunity being missed Einstein may not have known much about insurance, but if you appy his definition to the way existing brands are deveoping their
More informationA guide to understanding Childcare Proceedings
A guide to understanding Chidcare Proceedings About this guide Care Proceedings are one of the most traumatic and emotiona episodes that can happen in anyone s ife. When Chidren s Services (formery Socia
More informationProfessional Kingston
Professiona Kingston Organisationa and workforce deveopment soutions n Facuty of Business and Law Aways improving 0/1 Contents Wecome 2 Why Kingston? 4 Course portfoio 6 Course detais 8 Work-based earning
More informationOnline Media Information
Onine Media Information www.sciencedirect.com The vita daiy source for 16 miion researchers and scientists around the gobe 70 miion pageviews each month Broad advertising product portfoio SciVerse ScienceDirect:
More informationSNMP Reference Guide for Avaya Communication Manager
SNMP Reference Guide for Avaya Communication Manager 03-602013 Issue 1.0 Feburary 2007 2006 Avaya Inc. A Rights Reserved. Notice Whie reasonabe efforts were made to ensure that the information in this
More informationOracle Project Financial Planning. User's Guide Release 11.1.2.2
Orace Project Financia Panning User's Guide Reease 11.1.2.2 Project Financia Panning User's Guide, 11.1.2.2 Copyright 2012, Orace and/or its affiiates. A rights reserved. Authors: EPM Information Deveopment
More informationBusiness schools are the academic setting where. The current crisis has highlighted the need to redefine the role of senior managers in organizations.
c r o s os r oi a d s REDISCOVERING THE ROLE OF BUSINESS SCHOOLS The current crisis has highighted the need to redefine the roe of senior managers in organizations. JORDI CANALS Professor and Dean, IESE
More informationUncovered Report: Cash Plan and Private Health Insurance Explained
Uncovered Report: Cash Pan and Private Heath Insurance Expained Contents 3 Introduction 4 Cash pan products 6 Private heath insurance products 9 How the two pans match up? 10 Concusion 33256_ONEGI_GEN3480_BRO.indd
More informationCONTRIBUTION OF INTERNAL AUDITING IN THE VALUE OF A NURSING UNIT WITHIN THREE YEARS
Dehi Business Review X Vo. 4, No. 2, Juy - December 2003 CONTRIBUTION OF INTERNAL AUDITING IN THE VALUE OF A NURSING UNIT WITHIN THREE YEARS John N.. Var arvatsouakis atsouakis DURING the present time,
More informationInternal Control. Guidance for Directors on the Combined Code
Interna Contro Guidance for Directors on the Combined Code ISBN 1 84152 010 1 Pubished by The Institute of Chartered Accountants in Engand & Waes Chartered Accountants Ha PO Box 433 Moorgate Pace London
More informationWelcome to the wonderful world of investing
Wecome to the wonderfu word of investing Congratuations. You ve taken the 1st step to the word of financia panning. The new inter-connected word offers range of products to suit your investment needs which
More informationDelhi Business Review X Vol. 4, No. 2, July - December 2003. Mohammad Talha
Dehi Business Review X Vo. 4, No. 2, Juy - December 2003 TREATMENT TMENT OF GOODWILL IN ACCOUNTING Mohammad Taha GOODWILL is usuay ony recorded in an accounting system when a company purchases an unincorporated
More informationDigitalKitbag. Email marketing
Emai marketing Who are Digita Kitbag? We re your business marketing team Digita Kitbag is owned and operated by Johnston Press, one of the argest regiona media pubishers in the UK and Ireand. We have a
More informationADVANCED ACCOUNTING SOFTWARE FOR GROWING BUSINESSES
ADVANCED ACCOUNTING SOFTWARE FOR GROWING BUSINESSES Product Features 1. System 2. Saes Ledger Unimited companies with password protection User security Muti-user system: 1 user comes as standard, up to
More informationLADDER SAFETY Table of Contents
Tabe of Contents SECTION 1. TRAINING PROGRAM INTRODUCTION..................3 Training Objectives...........................................3 Rationae for Training.........................................3
More informationl l ll l l Exploding the Myths about DETC Accreditation A Primer for Students
Expoding the Myths about DETC Accreditation A Primer for Students Distance Education and Training Counci Expoding the Myths about DETC Accreditation: A Primer for Students Prospective distance education
More informationASSET MANAGEMENT OUR APPROACH
ASSET MANAGEMENT OUR APPROACH CONTENTS FOREWORD 3 INTRODUCTION 4 ASSET MANAGEMENT? 6 THE NEED FOR CHANGE 6 KEY PRINCIPLES 7 APPENDIX 1 19 GLOSSARY 20 2 FOREWORD Few things affect our customers ives as
More informationNormalization of Database Tables. Functional Dependency. Examples of Functional Dependencies: So Now what is Normalization? Transitive Dependencies
ISM 602 Dr. Hamid Nemati Objectives The idea Dependencies Attributes and Design Understand concepts normaization (Higher-Leve Norma Forms) Learn how to normaize tabes Understand normaization and database
More informationCIBC Managed Income Portfolio. Annual Management Report of Fund Performance
CIBC Managed Income Portfoio Annua Management Report of Fund Performance for the financia year ended December 31, 2014 A figures are reported in Canadian doars uness otherwise noted This annua management
More informationAvaya Remote Feature Activation (RFA) User Guide
Avaya Remote Feature Activation (RFA) User Guide 03-300149 Issue 5.0 September 2007 2007 Avaya Inc. A Rights Reserved. Notice Whie reasonabe efforts were made to ensure that the information in this document
More informationThe BBC s management of its Digital Media Initiative
The BBC s management of its Digita Media Initiative Report by the Comptroer and Auditor Genera presented to the BBC Trust s Finance and Compiance Committee, 13 January 2011 Department for Cuture, Media
More informationTeamwork. Abstract. 2.1 Overview
2 Teamwork Abstract This chapter presents one of the basic eements of software projects teamwork. It addresses how to buid teams in a way that promotes team members accountabiity and responsibiity, and
More informationHealthier Solutions. Private health insurance that fits around you
Heathier Soutions Private heath insurance that fits around you Fexibe cover that fits around you Everyone s different. At Aviva, we recognise that what you want from your heathcare cover coud be very different
More informationICAP CREDIT RISK SERVICES. Your Business Partner
ICAP CREDIT RISK SERVICES Your Business Partner ABOUT ICAP GROUP ICAP Group with 56 miion revenues for 2008 and 1,000 empoyees- is the argest Business Services Group in Greece. In addition to its Greek
More informationVALUE TRANSFER OF PENSION RIGHTS IN THE NETHERLANDS. June 2004 - publication no. 8A/04
STICHTING VAN DE ARBEID REVISION VALUE TRANSFER OF PENSION RIGHTS IN THE NETHERLANDS June 2004 - pubication no. 8A/04 Vaue transfer of pension rights in the Netherands 1. Introduction The opportunity to
More informationHEALTH PROFESSIONS PATHWAYS
T heoffic eofcommuni t yco egeres ea r c ha ndl ea der s hi p Co egeofe duc a t i ona ti i noi s The Heath Professions Pathways (H2P) Consortium is a nationa consortium comprised of nine coeges in five states
More information