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NEW QUESTION: 1
Tex Payor bought shares of the Stocks4U Mutual Fund on February 26th. During the year, the fund sold some of the stocks in which it was invested, generating long-term capital gain income for the fund. Tex received a distribution of some of these gains at the end of the year, based on his proportio nate ownership of the fund.
Which of the following statements is true regarding the tax consequences of this distribution to Tex?
A. There are no tax consequences to Tex. Mutual fund investors are taxed only on dividend distributions and on capital gains realized when they sell shares of a fund that they own. Capital gains earned by the fund when securities are bought and sold by the fund's manager are taxed to the fund.
B. Tex will have to pay tax on the distribution at his marginal tax rate. Since Tex had not been invested in the fund for over 12 months when the distribution occurred, it is considered to be short -term capital gain income for him, which is taxed as ordinary income.
C. Tex will have to pay tax on the distribution at the tax rate for long-term capital gains, which are currently taxed preferentially.
D. Tex will have to pay tax on the distribution unless he opts to reinvest the distribution in the fund, in which case the income will not be taxable.
Answer: C
Explanation:
Explanation/Reference:
Explanation: When Tex receives distributions of long-term capital gain income earned by a fund that he bought on February 26th, he will have to pay tax on the distribution at the tax rate for long -term capital gains, which are currently taxed preferentially. The amount of time the fund held the securities prior to selling them determines whether the capital gain distribution will be considered long -term or short-term, not the amount of time the investor has owned shares of the fund. All distributions-both dividends and capital gains-are taxable at the shareholder level, not at the fund level.
NEW QUESTION: 2
A company has an Avaya Contact (outer Control Manager (ACCCM) solution. All of the users and groups have been configured. The administrator has been tasked with a list of agent names that need to be marked as inactive. However, when the administrator tries to delete them, the agents names are completely removed from database.
Which statement describes the configuration that will meet the company's needs?
A. Change the Delete Users field to 'no' in the User Parameter.
B. Change the Inactive Usersfieldto 'yes'in the System Parameters.
C. Change the Inactive Users field to'yes' in the User Parameters.
D. Change the Delete Users field to 'no' in the System Parameters.
Answer: D
NEW QUESTION: 3
회사는 Amazon S3 버킷에서 들어오는 문서를 처리합니다. 사용자는 웹 사용자 인터페이스를 사용하여 S3 버킷에 문서를 업로드 합니다. S3에서 파일을 수신하면 AWS Lambda 함수가 호출되어 파일을 처리하지만 Lambda 함수는 간헐적으로 시간 초과됩니다.
Lambda 함수가 기본 설정으로 구성된 경우 시간 초과 예외가 발생하면 S3 이벤트는 어떻게 됩니까?
A. 이벤트가 두 번 재 시도 된 후 S3 이벤트가 삭제됩니다.
B. 실패한 S3 이벤트 알림은 Amazon SNS를 통해 이메일로 전송됩니다.
C. S3 이벤트는 성공한 단위로 처리됩니다.
D. S3 이벤트가 기본 증서 편지 대기열로 전송됩니다.
Answer: A