redemption

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Redemption

The liberation of an estate in real property from a mortgage.

Redemption is the process by which land that has been mortgaged or pledged is bought back or reclaimed. It is accomplished through a payment of the debt owed or a fulfillment of the other conditions.

redemption

n. the act of redeeming, buying back property by paying off a loan, interest and any costs of foreclosure. (See: redeem)

redemption

noun deliverance, indemnification, recovery, release, reparation, replevin, repossession, repurchase, rescue, restoration, retrieval, return, salvation
Associated concepts: right of redemption

REDEMPTION, contracts. The act of taking back by the seller from the buyer a thing which had been sold subject to th right of repurchase.
2. The right of redemption then is an agreement by which the seller reserves to himself the power of taking back the thing sold by returning the price paid for it. As to the fund out of which a mortgaged estate is to be redeemed, see Payment. Vide Equity of redemption.

References in periodicals archive ?

The cash redemption price payable for the 2020 notes on the 2020 notes redemption date will equal par plus approximately SGD 1,200,000 in accrued and unpaid interest, and the cash redemption price payable for the 2021 notes on the 2021 notes redemption date will equal par plus approximately CHF 206,736.

Citigroup Inc. announcing redemption

302(b), a corporation's redemption of stock from a shareholder for property is treated as a sale or exchange if one of the following applies:

Redemptions and disappearing basis

However, as the law stands now, CPAs must help their clients plan divorce-related stock redemptions carefully to avoid unanticipated--and undesirable--tax consequences.

Breaking up is hard to do

Eastern Time, on February 27, 2007, holders may convert their Preferred Securities called for redemption on the basis of one Preferred Security per $50 principal amount of Debentures which will then be immediately converted into shares of Hanover Compressor Company common stock at a price of $17.

Hanover Compressor Company Issues Call for Partial Redemption of 7 1/4% Convertible Preferred and Common Securities

In affirming a district court decision, the Ninth Circuit concluded that payments in redemption of stock held by an employee stock ownership plan (ESOP) and used to make distributions to terminating ESOP participants, were deductible as dividends under Sec.

ESOP stock redemption payment was a deductible dividend

To be treated as an exchange, a corporate redemption most be a complete termination of the shareholder's interest, a substantially disproportionate redemption or a redemption not essentially equivalent to a dividend.

Not for attribution

New York City time) on the Redemption Date, then Class A Certificates issued by the CorTS Trust for BankAmerica Institutional Capital B will be redeemed in full on the Redemption Date at a price of $25 per Certificate plus $0.

Conditional Redemption of CorTS Trust for BankAmerica Institutional Capital B

R and M reported the redemptions as installment sales of long-term capital assets.

Seller's continuing ties to S corp. did not disqualify redemption treatment

Economically, a redemption agreement may be a better strategy if the purchase price (or premium payments) will not be taxable to the other shareholders as dividends.

Redemptions versus cross-purchase agreements

Typically, the parties have resolved the first issue by negotiating a stock transfer or stock redemption in their divorce agreement.

Divorce issues and business succession planning

According to the final regulations, stock redemptions will be taxed in one of two ways.

IRS issues final regs. on marital-related stock redemptions

The most common type of buy-sell agreement is the redemption agreement.

Buy-sell agreements--an invaluable tool

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