Examlex
What are the requirements for classifying a transaction as a transfer of a qualified terminable interest property (QTIP)?
IRR (Internal Rate of Return)
A financial metric used to estimate the profitability of potential investments, calculated as the discount rate that makes the net present value (NPV) of all cash flows from a particular project equal to zero.
Discount Rate
The interest rate charged to commercial banks and other financial institutions for loans received from the central bank's discount window.
High-risk Projects
High-risk projects are those that come with a greater uncertainty regarding outcomes, potentially offering higher returns alongside increased potential for loss.
Low-risk Proposals
Refers to proposals or projects with a minimal chance of failure or loss, often associated with stable returns.
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