Impact of the antitax shelter rules on entrepreneurs

Article Abstract:

Entrepreneurs may no longer offset business losses with any other income since enactment of the Tax Reform Act of 1986 and creation of Section 469 of the Internal Revenue Code. The three types of income or loss differentiated by Section 469, along with the types of activities that produce them, are discussed. Understanding these rules clarifies the limits an entrepreneur faces in offsetting losses, and also suggests strategies for establishing tax shields. Pairing investments, switching investments, and increasing the level of participation in passive loss-generating activities are effective strategies by which entrepreneurs can accumulate tax-deferred wealth under Section 469.

Analysis, Laws, regulations and rules, Investments, Businessmen, United States. Internal Revenue Service, Income shifting

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Beware the new entrepreneurs

Article Abstract:

In the 1970s, entrepreneurs began to replace the 'organization men' who had dominated corporate organizations since the 1950s. Large corporations either became more entrepreneurial or lost ground to aggressive, small companies which were unencumbered by top-heavy management structures. Entrepreneurs outmaneuver larger, more powerful competitors by being faster and more flexible in their decision-making, and by having shorter lead times in production and distribution. Corporations that want to become more entrepreneurial but don't know where to start can begin by wanting to change, and giving risk-takers within the organization the opportunity to develop new ideas.

Business enterprises, Entrepreneurship

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Tracking the impact of human resource management

Article Abstract:

Research has examined whether overall organizational effectiveness can be predicted by examining the way human resources management is carried out. International Survey Research Inc surveyed 141,519 employees from 28 companies in several different industries. Results indicate that organizational effectiveness can be predicted by examining the human resources management function. Results also show that of the resources management dimensions examined, Work Relations have the greatest impact on employee effectiveness, followed by Evaluation Equity, Role Clarity, and Management Relations.

Research, Human resource management, Management research, Organizational effectiveness, International Survey Research Corp.

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