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  2. What is profit-sharing? - AOL

    www.aol.com/finance/profit-sharing-175417655.html

    A profit-sharing plan is a defined contribution retirement plan that allows an employer or company owner to share the profits in the business, up to 25 percent of the company’s payroll, with the ...

  3. Depreciation recapture - Wikipedia

    en.wikipedia.org/wiki/Depreciation_recapture

    While this section is correct for Section 1245 property (in the U.S.A), it is not correct for Section 1250 property. For Section 1250 assets (real estate), Recaptured Depreciation is defined as "Additional Depreciation" in IRS Publication 544 (see column 3 on page 30 of the 2016 version of this publication). Additional Depreciation is the ...

  4. Capital gains tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Capital_gains_tax_in_the...

    Separately, the tax on collectibles and certain small business stock is capped at 28%. The tax on unrecaptured Section 1250 gain — the portion of gains on depreciable real estate (structures used for business purposes) that has been or could have been claimed as depreciation — is capped at 25%.

  5. Terreno Realty Corporation Announces Tax Treatment of 2012 Dividend SAN FRANCISCO--(BUSINESS WIRE)-- Terreno Realty Corporation (NYS: TRNO) announced today the income tax treatment of its 2012 ...

  6. EPR Properties Announces Tax Status of 2012 Distributions - AOL

    www.aol.com/news/2013-01-11-epr-properties...

    EPR Properties Announces Tax Status of 2012 Distributions KANSAS CITY, Mo.--(BUSINESS WIRE)-- EPR Properties (NYS: EPR) today announced the 2012 year-end tax reporting information for 2012 ...

  7. Profit sharing - Wikipedia

    en.wikipedia.org/wiki/Profit_sharing

    The Harvard economist Martin L. Weitzman was a prominent proponent of profit-sharing in the 1980s, influencing governments to incentivize the practice. [16] Weitzman argued that profit-sharing could be a way to reduce unemployment without increasing inflation. [16] Economists have debated the effects of profit-sharing on different outcomes.

  8. HCP Announces Tax Treatment of 2012 Distributions - AOL

    www.aol.com/news/2013-01-17-hcp-announces-tax...

    HCP Announces Tax Treatment of 2012 Distributions LONG BEACH, Calif.--(BUSINESS WIRE)-- HCP (NYS: HCP) announced the tax treatment of its 2012 distributions. The following tables summarize, for ...

  9. SEP-IRA - Wikipedia

    en.wikipedia.org/wiki/SEP-IRA

    SEP-IRA contributions are treated as part of a profit-sharing plan. For employees, the employer may contribute up to 25% of the employee's wages to the employee's SEP-IRA account. For example, if an employee earns $40,000 in wages, the employer could contribute up to $10,000 to the SEP-IRA account.