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  2. Roth IRA conversion: Here’s everything you need to know ...

    www.aol.com/finance/roth-ira-conversion...

    Beware the pro-rata rule on conversions If you have traditional IRA accounts with deductible contributions, you’ll need to factor that in if you convert any nondeductible amounts into a Roth IRA.

  3. Pro rata - Wikipedia

    en.wikipedia.org/wiki/Pro_rata

    Pro rata is an adverb or adjective meaning in equal portions or in proportion. [1] The term is used in many legal and economic contexts. The hyphenated spelling pro-rata for the adjective form is common, as recommended for adjectives by some English-language style guides. In American English, this term has been vernacularized to prorated or pro ...

  4. Eisner v. Macomber - Wikipedia

    en.wikipedia.org/wiki/Eisner_v._Macomber

    Eisner v. Macomber, 252 U.S. 189 (1920), was a tax case before the United States Supreme Court that is notable for the following holdings: . A pro rata stock dividend where a shareholder received no actual cash or other property and retained the same proportionate share of ownership of the corporation as was held prior to the dividend by the shareholder was not income to the shareholder under ...

  5. Condition of average - Wikipedia

    en.wikipedia.org/wiki/Condition_of_average

    Illustration of the partial payout of Sum Insured against probability of occurrence. Condition of average (also called underinsurance [1] in the U.S., or principle of average, [2] subject to average, [3] or pro rata condition of average [4] in Commonwealth countries) is the insurance term used when calculating a payout against a claim where the policy undervalues the sum insured.

  6. Tag-along right - Wikipedia

    en.wikipedia.org/wiki/Tag-along_right

    Consider an example: A and B are both shareholders in a company, with A being the majority shareholder and B the minority shareholder. C, a third party, offers to buy A's shares at an attractive price, and A accepts. In this situation, tag-along rights would allow B to also participate in the sale under the same terms and conditions as A.

  7. List of Latin legal terms - Wikipedia

    en.wikipedia.org/wiki/List_of_Latin_legal_terms

    Representing oneself, without counsel. Also known as pro se representation. pro rata: from the rate A calculation adjusted based on a proportional value relevant to the calculation. An example would be a tenant being charged a portion of a month's rent based on having lived there less than a full month.

  8. What's on Jamie Dimon's Mind? - AOL

    www.aol.com/whats-jamie-dimons-mind-223700451.html

    If she does, she'll pay some taxes due to the so-called pro rata rules, but it'll still be worth it. Just deposit 50 bucks, convert it, pay the taxes, and get that five year clock ticking.

  9. 7 Tax Mistakes Your Financial Advisor Could Be Making - AOL

    www.aol.com/7-tax-pitfalls-financial-advisors...

    Some financial advisors may be tempted to wash their hands of taxes and leave them to the accountants. But that approach doesn't ensure the best outcome for their clients. Great financial advisors ...