Students' perceptions of the actual learning environment (as opposed to their
preferred environment) resulted in a higher scale mean in the hybrid course (m=4.
During a Department of Finance--Tax Executives Institute (TEI) Liaison Meeting, the merits of eliminating the Term
Preferred Share (TPS) and related rules (such as the guaranteed preference and collateral preference rules) from the Income Tax Act (the "Act") were discussed.
involving securities similar to trust-
preferred securities (referred to as monthly income
preferred securities (MIPS)).
For one,
preferred stockholders don't enjoy the voting rights that common shareholders do.
Here we address certain earnings-per-share questions related to convertible
preferred stock held by an ESOP.
BAC Capital Trust XIII has issued $700 million of floating rate
Preferred HITS, which will pay an initial quarterly coupon of LIBOR + 40 basis points.
In order to eliminate tax deferral on receipt of certain
preferred stock received in connection with specified corporate transactions, the Taxpayer Relief Act of 1997 amended a number of provisions of the Internal Revenue Code.
The lack of past cash flow growth has not adequately supported RCCC's capital structure, currently evidenced by leverage (debt and
preferred securities / EBITDA) of 9.
NYSE: GLN), today announced that it has commenced a solicitation of consents to approve the reclassification of its 12 percent Noncumulative Perpetual
Preferred Stock, Series B and Series C into a new class of
preferred stock designated Noncumulative Convertible
Preferred Stock, Series D.
The executive committee of the board of directors of Kansas City Southern (KCS) (NYSE:KSU) today announced the declaration of dividends on three classes of
preferred stock as detailed below.
has assigned a debt rating of "bbb" to the $350 million of non-cumulative perpetual
preferred securities (issuer
preferred securities) issued by Stoneheath Re's (issuer), a Cayman Islands exempted company.
com), Fitch has assigned the
preferred stock to class E and will allocate 100% of the principal to adjusted equity and 0% to adjusted debt in evaluating the financial leverage of APC.
