- A Board's Guide to Loan Regime Split Dollar. Sherman, Kirk D. // Credit Union Times;7/10/2013, Vol. 24 Issue 26, p12
The author reflects on the benefits of loan regime split dollar (LRSD) and guides the board members to understand it. He mentions that LRSD is a tool to preserve credit unions (CUs) assets and to compensate key executives. He reports that as compared to deferred compensation funding LRSD...
- CEO Inside Debt and Costs of Bank Debt Financing. Joong Ho Han // Seoul Journal of Business;Dec2011, Vol. 17 Issue 2, p123
This study examines the role of CEOs' pensions and deferred compensations by exploring their impacts on pricing and non-pricing contract terms of bank loans. CEO's inside debt, defined as the sum of defined benefit pensions and deferred compensations, pays fixed amounts at periodic intervals. We...
- Using Deferred Comp For Pass-Throughs Is Big Tax Mistake. Getman, Terri // National Underwriter / Life & Health Financial Services;12/11/2000, Vol. 104 Issue 50, p7
Discusses issues concerning the creation of nonqualified deferred compensation plans for executives of pass-through businesses. Differences in the tax implications for pass-through businesses and C corporations; Reasons the pass-through structure is gaining popularity with small-to-medium sized...
- RECENT DEVELOPMENTS IN DEFERRED COMPENSATION. Stayton, John P.; Lesher, John L. // Business Horizons;Apr69, Vol. 12 Issue 2, p73
This article reports the findings resulting from a study of deferred compensation plans in 100 major companies. These arrangements have become popular as a way to reward the executive while providing him and the company with maximum tax advantage. The plans are evaluated in terms of their...
- Compensation Plans: Bottom-Line Results. Chazen, Charles // Management Review;Nov75, Vol. 64 Issue 11, p19
Presents the criteria in the design of executive compensation plans. Deferred compensation plan; Impact on accounting period; Impact of stock options and restricted stocks.
- Non-Qualified Deferred Compensation-In a Nut Shell. Olearcek, Patrick F. // Franchising World;Apr2001, Vol. 33 Issue 3, p48
Deals with non-qualified deferred compensation-salary continuation plan provided by employers to company executives. Hypothetical case of the application of deferred compensation; Advantages of deferred compensation to employers and employees; Factors to be considered before establishing any...
- Mailbox. Galvin, Brian; Dreezer, Stephen // CA Magazine;Dec2011, Vol. 144 Issue 10, p4
Two letters to the editor are presented in response to the article "Strength in letters" by Joseph Petrie in the August 2011 issue and "Homo innovaticus" by Marcel CÃ´tÃ© in the October 2011 issue.
- A different sort of fiscal chaos. McConaghy, Des // Public Finance;8/4/2006, p16
A letter to the editor is presented in response to the article "Losing their way" published in the July 21-27, 2006 issue of the periodical.
- Do you know where your money goes? Comba, Susan // Burnet Bulletin (Texas);10/ 3/2012, Vol. 139 Issue 40, p6A
A letter to the editor is presented related to the tax policy in Texas.