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Life-Insured Buy-Sell Agreements

Article Abstract:

Buy-sell agreements can help affect an orderly business transaction and pay an estate a fair market price for the shares. Either the shareholder or the operating company may acquire the insurance. Amendments to the Income Tax Act have changed tax implications. Insurance owned by the operating company is especially attractive if they are at a low tax rate. Holding companies may help reduce estate taxes. Separate classes of shares is another alternative. Exhibits of tax consequences are included.

Author: Bernstein, J., Bourbonniere, P.
Publisher: The Canadian Institute of Chartered Accountants
Publication Name: CA Magazine
Subject: Business
ISSN: 0317-6878
Year: 1984
Purchasing, Taxation, Contracts, Business insurance

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Add flavor and dress up foods: brands sell

Article Abstract:

Condiments have been among consumers interest due to their bold and distinctive flavors. More companies have introduced their own unique flavor-boosting formulas, making a wide variety of condiments to choose from. The four commonly used condiments are salt, pepper, ketchup and mustard. Trends in condiment sauces includes hot sauce, salsa, steak sauce, worcestershire sauce and barbecue sauce.

Publisher: International Design Holdings L.P.
Publication Name: I.D.
Subject: Business
ISSN: 0894-5373
Year: 1997
Evaluation, Condiments

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