Qualifying disposition is a tax term used in the U.S. that refers to a sale or other disposition of shares that receive favorable tax| Corporate Finance Institute
Net investment income (NII) is the total income before taxes that an investor receives on their portfolio of investment assets. Net investment income is| Corporate Finance Institute
The Annualized Income Installment Method (AIIM) is a method used to calculate the amount of taxes payable by a business during a tax year| Corporate Finance Institute
A high net worth individual (HNWI) refers to an individual with a net worth of a minimum of $1,000,000 in highly liquid assets, such as cash and cash equivalents.| Corporate Finance Institute
A non-qualifying investment is a type of investment that can never be subject to any tax benefits. Tax benefits include deductions, exemptions, and credits| Corporate Finance Institute