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Description Provides members to define the size, height, width, and format of an image The Image class also provides methods to create Image objects from a file, a window handle, or a stream; and to save, rotate, and flip images It is an abstract base class, and its functionality is used through its derived classes: Bitmap, Icon, and etafile. Using Barcode generation for ASP.NET Control to generate .Provides methods to start and stop animation, and to update frames for an image that has time-based frames Provides members to convert Image objects from one type to another Defines members that can be used to convert images from one format to another Defines a pen with a specified color and width A pen is used to draw graphical objects uch as a line, a rectangle, a curve, or an ellipse Provides static members for all the standard colors For example, PensRed represents a red pen Defines members that can be used to convertPoint objects from one type to another Defines members that can be used to convertRectangle objects from one type to another Represents a region in GDI+, which describes the interior of a graphics shape Defines members that can be used to convert size from one type to another Inherited from the Brush class This class defines a solid brush of a single color Provides members to define text format, including alignment, trimming and line spacing, display manipulations, and OpenType features Defines static properties Each property is a SolidBrush object with a Windows display element such as Highlight, HighlightText, or ActiveBorder.Related: Generate Code 128 Word , Data Matrix Generation .NET , QR Code Generating .NET vb.net code 128 reader VB . NET Barcode Reader - How to Scan & Read Barcode in VB . NET ...
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Components .Related: Generate UPC-E .NET , UPC-A Generator VB.NET , Excel ITF-14 Generation 114 - Employee Bene ts Planning (3) Purchase price of the stock can be as low as 85 percent of FMV on the offer/grant date or sale date, whichever is less The offer typically permits employees to purchase stock every six months via payroll withholding (4) Maximum FMV of the stock that an employee may accrue the right to purchase in any calendar year cannot exceed $25,000 B Income tax implications (1) Upon grant Income is not recognized = no income tax (2) Upon purchase Income is not recognized (3) Upon sale Whether treated as compensation income or long-term capital gain depends on whether the holding period requirements (as for ISOs) are met and whether the stock is sold for more or less than the purchase price C Qualifying sale (disposition) (1) Amount of ordinary income recognized equals the lesser of (1) the actual gain (amount by which the sale price exceeds the actual purchase price) or (2) the purchase price discount (when the purchase price is based on the lower of the value of the stock on the rst or last day of the offering period, even if it is the higher price) All additional gain on the sale of stock is treated and taxed as long-term capital gain (2) Example: Assume company uses a 15 percent discount on the lower of the value of the stock on the rst or last day of the offering period and that the stock price is $10 per share on the rst day of the offering period (which is the purchase date) and $30 when sold When the stock is sold after satisfying the holding period requirements, recognize ordinary income of $150 per share (15 percent of $10) and long-term capital gain of $20 per share ($30 minus ordinary income of $150, minus the purchase price of $850) The $150 will be reported on a W-2 D Disqualifying sale (disposition) (1) Amount of ordinary income is equal to the difference between the FMV of stock at date of purchase and purchase price Ordinary income is measured as the spread on the purchase date, regardless of whether the purchase price is calculated on the rst day of the offering period In addition, any difference between the sale price and the basis will be a capital gain or loss, which will be long-term if the stock has been held for more than one year (2) Example: Assume a sale is one year after grant but less than two years from purchase Further assume that the company uses a 15 percent discount and that the stock price is $10 per share on the rst day of the offering period, $15 on the last day of the offering period, and $20 when the stock is sold The individual will recognize ordinary income of $650 per share ($15 minus purchase price of $850) and long-term capital gain of $500 per share ($20 minus $15 basis, which is the sum of the purchase price and he amount of ordinary income recognized) when the stock is sold E Employee bene t analysis and application ESPP must be offered to all employees who qualify on a nondiscriminatory basis; ISO and NSO may discriminate 2 Phantom stock and other employee stock plans A Phantom stock (1) Basic provisions (a) Employee is awarded units analogous to shares using a formula (eg, based on compensation). 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