VEBAs: an old idea makes a comeback
Article Abstract:
Application of Voluntary Employees Beneficiary Associations (VEBAs) is increasing due to its advantage to both employers and employees. Under the VEBA plan, companies make deposits, to be used to provide future employee benefits, into the trust. Employers who prefund particular welfare benefits can earn significant tax deductions. Furthermore, the IRC designates safe harbors that permit them to fund their VEBAs with larger amounts. Companies must meet certain requirements to qualify as a VEBA, which is governed by Sections 501, 505, 419 and 419A of the IRC. They must also abide by the requirements of the Employee Retirement Income Security Act of 1974. Consultation with tax advisors and legal consultants is necessary to guarantee that setting up a VEBA responds to the companys' individual needs. Guidelines on how to implement a VEBA are included.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1992
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A Fallen Software Star Tries a Comeback
Article Abstract:
Digital Research Incorporated was once a leader in the software market. Now it plans to regain that status by introducing its new product, GEM. By using the GEM with a personal computer, the user will make his computer act like Apple Computer's Macintosh. A hand-held mouse is used to point to icons on the screen that represent different functions. The head of Digital Research is pictured.
Publication Name: Fortune
Subject: Business, general
ISSN: 0015-8259
Year: 1985
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The buyback makes a comeback
Article Abstract:
The increasing popularity of share buybacks, and their benefit for both companies and investors, is discussed.
Publication Name: Business Review Weekly
Subject: Business, general
ISSN: 0727-758X
Year: 2000
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