When forming a corporation, a transferor-shareholder may choose to receive some corporate debt along with stock. Identify some of the issues the transferor must consider when deciding whether debt should be a part of the transaction
Significant tax differences exist between debt and equity in the capital structure.
?
Interest payments on debt are deductible by the corporation while dividend payments on stock are not.
? Loan repayments of debt are not taxable to investors unless the repayments exceed basis; however, a shareholder's nonliquidating receipt of property from a corporation cannot be tax-free as long as the corporation has earnings and profits.
? Dividend income on equity holdings is taxed to individual investors at the preferential capital gains rates while interest income on debt is taxed at the higher ordinary income tax rates.
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The functional resume is more popular with reviewers than the chronological resume
a. true b. false
How did Buroway (1979) extend Braverman’s arguments about managerial control?
a. That labour would find innovative ways of participating in shop floor ‘games’ – such as gaining small wins over management b. That management ultimately had total control over labour and only gave them small wins so as not to totally crush their spirits c. That capitalism is actually more beneficial to labour than it is to management d. Both a and b
A result of concurrent engineering in product design is:
A) speedier product development. B) lower quality. C) less customer demand. D) higher costs. E) all of the above.
Which of the following group building and maintenance roles goes along with the team more or less passively?
A) standard setter B) gatekeeper-expediter C) follower D) blocker