AEP

(redirected from Accumulated Earnings and Profits)
AcronymDefinition
AEPAmerican Electric Power
AEPAssociation of Educational Publishers
AEPArts Education Partnership (Washington, DC)
AEPAll Expense Paid
AEPAlimentation en Eau Potable (French: drinking water supply)
AEPApplication Environment Profile
AEPAumônerie de l'Enseignement Public (French: Chaplaincy of Public Education)
AEPAccredited Estate Planner
AEPAlarm Expansion Panel
AEPAutomated Error Prevention
AEPAppropriateness Evaluation Period
AEPAdvanced E-Mail Parcer
AEPAudio Entertainment Player
AEPAdobe Engagement Platform
AEPAmbassador Extraordinary and Plenipotentiary
AEPAsociación Española de Pediatría (Spanish Pediatrics Association)
AEPApplied and Engineering Physics
AEPAlternative Education Program
AEPAnnual Election Period (US Medicare)
AEPAEP Emulation Page (emulation website)
AEPAuditory Evoked Potential
AEPApplied Energy Products (Ohio)
AEPAppleTalk Echo Protocol
AEPAnnual Exceedance Probability
AEPAssociation of Environmental Professionals
AEPAccumulated Earnings and Profits (finance)
AEPAffirmative Employment Program
AEPAssociation of European Psychiatrists
AEPAnnual Energy Production
AEPAssociation of Educational Psychologists
AEPAmerican Empire Project (Metropolitan Books)
AEPAeronautical Engineering Program (New Jersey)
AEPAustralian Economic Papers (publication; Wiley)
AEPAlternate Energy Production (Iowa)
AEPAssociation of Emergency Physicians
AEPAcute Eosinophilic Pneumonia
AEPAppropriateness Evaluation Protocol (health care)
AEPAce Expansion Pack (video game)
AEPAdverse Effect Profile (drugs)
AEPAirport Expansion Program (various locations)
AEPAssociació d'Estudiants Progressistes (Students Union)
AEPAcademic Education Program
AEPActive Employment Policy
AEPAdvanced Email Parser (software)
AEPAboriginal and Torres Strait Islander Education Policy (Australia)
AEPAsymptotic Equipartition Property
AEPArchitecture Evolution Plan
AEPAffirmative Employment Plan
AEPAssociação dos Escoteiros de Portugal (Portuguese: Scout Association of Portugal)
AEPAssociation d'Education Populaire
AEPAbstinence Education Program (various organizations)
AEPAgri-Environmental Programme (various locations)
AEPAirport Emergency Plan
AEPArt Elective Programme
AEPAustin Entrepreneurship Program (Oregon)
AEPAttestation d'Etudes Politiques (French: Certificate of Political Studies; various universities)
AEPAnnual Education Plan
AEPAteliers Electriques de Paris (French: Electrical Shops of Paris)
AEPAtomic Energy Project
AEPAutomatic Electric Pistol (Airsoft)
AEPAutomatisme Electricité Plomberie (French electrical and plumbing company)
AEPAdult Enrichment Program (various organizations)
AEPAssociation Européenne des Psychothérapeutes (French: European Psychotherapy Association; EU)
AEPAccredited Exercise Physiologist (Australia)
AEPAdult Evening Program (various schools)
AEPAnnual Execution Plan
AEPAfrican Elections Project
AEPAtmospheric Entry Program (US NASA)
AEPAIBO Entertainment Player (gaming)
AEPAssociation des Entreprises pour l'Essor de l'Espace Polygone (French business association)
AEPBuenos Aires, Buenos Aires, Argentina - Jorge Newberry (Airport Code)
AEPAnnual Energy Performance
AEPAllied Engineering Publication
AEPAverage Error Percent
AEPAssociate Environmental Professional (NREP)
AEPAcceleration to Excellence Program
AEPAircraft Extension Program
AEPApplied Economic Policy (IMF)
AEPAge Exploration Program
AEPAccrued Expenditures Paid
AEPApproved Educational Provider
AEPAirborne Executive Processor (Northrop Grumman Corp.)
AEPASAS/ENSCE Process
AEPAlkaline Earth Precipitate
AEPArkansas Epilepsy Program, PA
AEPAssociations des Étudiants de Polytechnique (Polytechnic Student Association)
AEPAction Entry Panel
AEPAutomatic Engagement Planner
AEPAugmentation Enhancement Package
AEPAutomobiles Europe Prototypes (French: European Automotive Prototypes)
AEPApplication Environment Protocol
AEPActive's Enterprise Platform (Active Decisions)
AEPAggregate Exceedance Probability Curve (insurance)
References in periodicals archive ?
Corporations with accumulated earnings and profits (AE&P) must report nondividend (nontaxable) distributions on Form 5452, Corporate Report of Nondividend Distributions; thus, S corporations with AE&P appear to have to file Form 5452.
The Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) reduced the individual tax rate on corporate dividends received to 15% for individuals in the 25%, 28%, 33% and 35% tax brackets (5% (0% in 2008) for individuals in the 15% and 10% income tax brackets); this affords some planning strategies for closely held corporations that want to reduce their accumulated earnings and profits (E&P).
TEI's concerns can be illustrated by modifying Example 1 to show the effect if T does not borrow the $9,000 which is distributed to P, but rather makes a distribution to P out of current and accumulated earnings and profits.
The corporation was originally a regular C corporation and has substantial accumulated earnings and profits (AE&P).
A shareholder has dividend income to the extent of the corporation's current or accumulated earnings and profits, calculated as of the end of the tax year in which the property is distributed; the balance will be return of basis or capital gain.
1375 imposes a tax on S corporations that have passive investment income (PII) when the corporation has (1) accumulated earnings and profits (E&P) at the close of a tax year; and (2) gross receipts, more than 25% of which are PII (i.
The corporation has no current or accumulated earnings and profits, but has a strong revenue future.
As of the date hereof, Company has $ in current and accumulated earnings and profits.
The tax adviser notes that accumulated earnings and profits (AE&P) at the time of conversion from C to S status were $5,000.
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