Executive Compensation and Junior Stock: Avoiding the Pitfalls of a Bargain Purchase
Article Abstract:
In a discussion of junior stock plans, it is contended that they succeed in giving employees opportunities to participate in a corporation's financial growth, while encouraging them to maximize that growth. Federal income tax treatment of junior stock purchases like bargain stock purchases make them less attractive. It is a good idea to combine a junior stock plan with an incentive stock plan. Further study is necessary, as federal cases are unclear and potential income tax advantages of junior stock plans could be eliminated. Stress is placed upon knowledge of the significance of the terms fair market value and lapse restriction under the income tax rules. Lesser rights of junior stock can be viewed by the Internal Revenue Service (IRS) as lapse restrictions and disregarded.
Publication Name: Tax Executive
Subject: Business, general
ISSN: 0040-0025
Year: 1984
User Contributions:
Comment about this article or add new information about this topic:
Financial Incentives Offered to Help Employees Purchase Personal Computers
Article Abstract:
Companies such as DuPont and McDonnell-Douglas are using financial incentives to help employees purchase their own computers. Employees with computers at home will become computer-literate. Arrangements have been made with various computer companies to offer interest-free loans. This program keeps training costs down and improves business decision making. A photograph of a Du Pont employee who participated in such a program is included.
Publication Name: Management Review
Subject: Business, general
ISSN: 0025-1895
Year: 1984
User Contributions:
Comment about this article or add new information about this topic:
'Instant Offices' - Fully Equipped - Offered by HQ
Article Abstract:
Headquarters Companies (HQ) leases office space to individuals or small business groups. Leases include individual offices, use of common facilities, and secretarial/receptionist services. Cost is lower than leasing office space.
Publication Name: Industry Week
Subject: Business, general
ISSN: 0039-0895
Year: 1984
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Effects of board composition and stock ownership on the adoption of "poison pills."
- Abstracts: Riding out corporate turbulence. Avoiding common pitfalls of reengineering. Corporate research and development strategies: the influence of firm, industry and country factors on the decentralization of R&D
- Abstracts: Management, competition and professional practice: medicine and the marketplace
- Abstracts: The logic of political action: an experiment with the epistemology of the particular. An analysis of the relationship between environmental motivations and ISO14001 certification
- Abstracts: Japanese Competition Doesn't Worry Us. America's worry list