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sum certain

Also found in: Financial

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sum certain n. a specific amount stated in a contract or negotiable instrument (like a promissory note) at the time the document is written. A sum certain does not require future calculation or the awaiting of future happenings. Example: "Wanda Williams will pay Wilma Jackson $10,000 for redecorating her house, including all costs," is a sum certain as compared to "Williams will pay Jackson for time (at the rate of $50 an hour) and costs of materials for redecoration of Williams' house."

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An important feature of such an arrangement is that it represents an unconditional financial commitment by the assuming enterprise to pay a sum certain in amount: the face value of the insurance policy. Self-insured? There may be a better option: most major U.S. ... by Purfey, Kenneth J. / Financial Executive Note: Recharacterizing the transaction as a loan may not be entirely correct, given that there, was no sum certain that the taxpayer would have to pay under the transaction. Swap recharacterized for lack of business purpose by Ciesar, William W. / The Tax Adviser Second, some judges have refused to award legal fees for a sum certain unless personal jurisdiction has been obtained. Suing owners can regain legal costs by Sontag, Bruce / Real Estate Weekly More results

References in periodicals archive

An important feature of such an arrangement is that it represents an unconditional financial commitment by the assuming enterprise to pay a sum certain in amount: the face value of the insurance policy.

Self-insured? There may be a better option: most major U.S. ... by Purfey, Kenneth J. / Financial Executive

Note: Recharacterizing the transaction as a loan may not be entirely correct, given that there, was no sum certain that the taxpayer would have to pay under the transaction.

Swap recharacterized for lack of business purpose by Ciesar, William W. / The Tax Adviser

Second, some judges have refused to award legal fees for a sum certain unless personal jurisdiction has been obtained.

Suing owners can regain legal costs by Sontag, Bruce / Real Estate Weekly

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