In December 2014, commissioner Gary Bettman told teams that he projected the salary cap to increase to at least $73 million for the 2015â16 season, citing the fluctuating value of the Canadian dollar. The cap was ultimately set at $71.4 million.he 2016 NHL Winter Classic, the annual regular season outdoor game, will be held on Friday January 1, 2016 at Gillette Stadium in Foxborough, Massachusetts.
Each year a taxpayer must calculate and then pay the greater of an alternative minimum tax (AMT) or regular tax. Effectively for high income earners who mitigate their tax position from the day-to-day income tax, an end-of-year consolidation of all taxable income is requested and submitted.
Availability of the Election. In general, the alternate valuation election is available if the following requirements are met: The estate must be subject to federal estate tax (in 2014, estates greater than $5.34 million are subject to federal tax) The use of the alternate date must reduce the value of the gross estate and the amount of federal estate tax due; Date of Alternate Valuation. If the alternate date is elected, all estate assets are valued six months after the date of death. The exception to this is if an asset is sold, exchanged, distributed to a beneficiary, or otherwise disposed of within six months of death. In this case, the asset is valued as of the date of disposition.