Income trusts--the new rules: new tax legislation levels the playing field between investments in corporations and income trusts.(management trends)

CMA Management | November 1, 2006| | Copyright

Income trusts have been a popular topic of discussion in the business marketplace for several years. Market capitalization in these trusts increased over $100 billion between 2000 and 2005. Growing investor interest can be attributed to a low interest rate environment, higher-than-average cash distributions and, of course, attractive tax treatment.

[ILLUSTRATION OMITTED]

With a growing number of businesses using the income trust structure, there has been heavy speculation regarding the federal government's plans for the taxation of income trusts. In the ...

Read all of this article with a FREE trial to HighBeam Research

Related newspaper, magazine, and trade journal articles from HighBeam Research

(Including press releases, facts, information, and biographies)

Obsidian Enterprises Delivers Improved Revised Proposal To Net Perceptions; Obsidian's Proposal Would Provide Net Perceptions Shareholders Opportunity to Elect to Receive Either $0.40 per Share in Cash or Two Shares of Obsidian Common Stock.
PR Newswire ; Obsidian Enterprises, Inc. (BULLETIN BOARD: OBSD) , a holding company...oral and written communications, this is to again confirm that Obsidian Enterprises, Inc. ("Obsidian") is prepared to enter into a merger agreement with Net Perceptions...
Obsidian Re-Brands to Obsidian Strategics and Launches Washington D.C.-based Obsidian Federal.
Business Wire ; ...Xnet Booth #1230 EDMONTON, Canada -- Obsidian, the leader in InfiniBand range extension...market fulfillment and corporate growth. Obsidian Research Corporation (product development, support) and Obsidian Longbow Limited Partnership (business...
Obsidian Finance Group and The Campbell Group Propose to Acquire Longview Fibre Company for $26.00 Per Share in Cash.
Business Wire ; PORTLAND, Ore. -- Obsidian Finance Group, LLC: --Northwest...s Current Proposed REIT Conversion Obsidian Finance Group, LLC, a private equity...alternatives. The Campbell Group and Obsidian have made repeated attempts to discuss...
Obsidian Enterprises Increases Offer for Net Perceptions.
PR Newswire ; Obsidian (BULLETIN BOARD: OBDE) Increases Offer Directly to...Cash and Three One-Hundredths (3/100) Share of Obsidian Common Stock for Each Share of Net Perceptions Obsidian Enterprises, Inc. (BULLETIN BOARD: OBDE) , a holding...
Obsidian Enterprises Commences Proxy Solicitation in Connection With Net Perceptions' Special Meeting and Urges Stockholders to Act Immediately to Vote Against Net Perceptions' Plan of Liquidation; Obsidian (OTC Bulletin Board: OBDE) Files Definitive Proxy Materials with the SEC and Commences Solicitation in Opposition to Net Perceptions' (Nasdaq: NETP) Management.
PR Newswire ; Obsidian Enterprises, Inc. (BULLETIN BOARD: OBDE) , a holding company...materials to Net Perceptions' stockholders. As elaborated in Obsidian's proxy materials, Obsidian urges Net Perceptions' stockholders to vote AGAINST the plan...
Obsidian 'trail' provides clues to how humans settled, interacted in Kuril Islands.
Newspaper article from: NewsRx Science ; ...now they are analyzing the origin of obsidian flakes to better understand how people...have found the origin of 131 flakes of obsidian, a volcanic glass. These small flakes...discarded after stone tools were made from obsidian and were found at 18 sites on eight islands...
Obsidian Enterprises, Inc. Agrees To The Sale Of Champion Trailer, Inc. To Increase Net Worth Approximately $2,500,000.
PR Newswire ; Obsidian Enterprises, Inc. ("Obsidian") (BULLETIN BOARD: OBSD) , a Delaware corporation, today...series of transactions designed to increase the net equity of Obsidian and improve its operational profitability. On October 30...
Obsidian Software Ranks 9th; Random Test Generator for Soft Cores.
Business Wire ; ...The Austin Business Journal selected Obsidian(R) Software Inc. as the ninth fastest...in Austin with sales less than $10M. Obsidian was the only company in the list's...supports licensable soft cores. "Obsidian's value proposition is compelling to...
Obsidian Enterprises Submits Proposal to Net Perceptions; Obsidian Proposal Reduces Uncertainty, Offers Superior Alternative to the Company's Plan of Liquidation.
PR Newswire ; Obsidian Enterprises, Inc. (BULLETIN BOARD: OBSD) , a holding company...Inc. ("NETP" or the "Company") on January 9, 2004, Obsidian Enterprises, Inc. ("Obsidian") is pleased to submit this proposal to acquire all of the...
Obsidian Enterprises Announces Plan to Commence Offer for Net Perceptions; After a Four Week Delay by Net Perceptions' Board of Directors, Obsidian Will Now Make Offer Directly to Net Perceptions' Shareholders; Obsidian's Offer Will Provide Net Perceptions Shareholders the Opportunity to Receive Two Shares of Obsidian Common Stock for Each Share of Net Perceptions.
PR Newswire ; Obsidian Enterprises, Inc. (BULLETIN BOARD...the opportunity to receive two shares of Obsidian common stock for each share of Net Perceptions...Timothy S. Durham, Chairman and CEO of Obsidian, stated, "We have tried over the past...

Find more facts and information related to the article "Income trusts--the new rules: new tax legislation ..."