Pro rata is a term used to describe a proportionate allocation. It's a method of assigning an amount to a fraction according ...

High earners who execute the backdoor Roth IRA correctly still generate an unnecessary tax bill through one specific timing error. The strategy itself is sound. The execution is where the money leaks.

Every year, thousands of high earners follow the same advice: make a non-deductible traditional IRA contribution and immediately convert it to a Roth. The backdoor Roth strategy is legal, ...

Pro rata rights or proportional rights let existing investors keep their ownership stake by investing more when a company raises funding. Pro rata rights, sometimes called proportional rights, are ...

Lee Edwards, partner at Root VC, has a saying at his firm that “pro rata rights are earned, not given.” That may be a bit of a stretch since pro rata refers to a term that VCs put in their term sheets ...