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CORPORATE LOANS TO OFFICERS, DIRECTORS AND …
- https://www.jstor.org/stable/40683336
- 658 The Business Lawyer CORPORATE LOANS TO OFFICERS, DIRECTORS AND SHAREHOLDERS By JOHN F. RICH* There are in effect today some twenty-seven state statutes1 regulating loans to officers, directors or shareholders of business cor-porations. Such legislation must be regarded as the principal deterrent
IRS Treatment of Loans to Officer/Shareholder – Taxes
- https://taxes.uslegal.com/articles/irs-treatment-of-loans-to-officershareholder/
- Commissioner T.C. Memo 1993-444 (1993) conclusively held that the officer/shareholder bears the burden of demonstrating that amounts received from the corporation are indeed loan proceeds, rather than taxable compensation for services provided.
Warning: Employee Loans Could Have Adverse Tax ...
- https://www.alvarezandmarsal.com/insights/warning-employee-loans-could-have-adverse-tax-consequences
- Oct 23, 2012 · SOX made it unlawful for an issuer to extend or maintain credit in the form of a personal loan to a director or executive officer. Therefore, public companies subject to SOX should avoid offering employee loans to directors or executive officers; however, employee loans can still be offered to other rank and file employees.Estimated Reading Time: 9 mins
EFFECTS OF SMALL BUSINESS ACCOUNTING BASES AND …
- https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1468-5957.1993.tb00269.x
- effects of small business accounting bases and accountant service levels on loan officer decisions William M. Baker The authors are respectively, Assistant Professor of Accounting at Appalachian State University, Boone, North Carolina; and Department Chair and Professor of Accounting at Bryant College is Smithfield, Rhode Island.Cited by: 9
(PDF) Loan delinquency, causes, effects and strategies of ...
- https://www.academia.edu/14362207/Loan_delinquency_causes_effects_and_strategies_of_managing_delinquent_loans
- Internal Causes Failure to adhere to set out lending policies; this whereby a lending officer grants a loan to a borrower without the full considerations agreed in the lending policy of the institution may be because of past experience and relationship.
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