Compensation/dividend distinction poses dilemma for some businesses

Palmieri, Frank
December 1999
Employee Benefit News;Dec99, Vol. 13 Issue 14, p63
Examines the legal aspects of classifying payments as compensation or dividends in companies in the United States. Details on the case of OSC & Associates Inc. on payments classification; Tests that can be applied in distinguishing whether a distribution is compensation; Application of the tests to the case of OSC.


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