step-up


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Related to step-up: step-up transformer

step-up

(of a transformer) increasing a low voltage applied to the primary winding to a higher voltage on the secondary winding
References in periodicals archive ?
A step-up in basis of a partnership or LLC interest upon the death of a partner/LLC member will only apply to the "outside" basis, i.e., the tax basis of the interest in the hands of the successor owners.
A May 2012 analysis by reporters at Start-Up found that 2012 deals boasted step-ups of 1.6 times the previous venture round.
The new cable coil concept will be found in the top three models of the Beautyrest brand as step-ups from the base Beautyrest model, which uses the traditional Pocketed Coil.
732(b) and 734(b) step-up transactions, using Regs.
The parts can be as much as 20% lighter (in the case of the step-up, the weight reduction is 7.5 to 8%).
The issue will be callable after five years, at which point there will be a 100bp coupon step-up feature.
This new feature of Naia is definitely a step-up and we need more of these 'step-ups.' I think this just gives us a vision of what Naia can be if we work hard at it, he said.
In his empirical study of tax value in management buyouts, Kaplan (1989) estimates that for the companies in his sample, which chose to step-up the asset basis, the median value of the asset step-up is approximately 30 percent of the premium paid.
* The full step-up in income tax basis to fair market value for inherited assets should be retained as under current law.
They cited several trends reflecting increases in step-up sales, primarily for combination alarms, as well as for backup systems and special features.
Tokyo/Hong Kong: Fitch Ratings has assigned Asahi Mutual Life Insurance Company's (Asahi Life; Insurer Financial Strength: BBB-(Good)/Stable) proposed US dollar step-up callable cumulative perpetual subordinated bonds with interest-deferral options an expected rating of 'BB(EXP)'.