Answer:
Winkin, with 25 shares of Boat Corporation, qualifies for Section 351 deferral of any gain or loss.
Explanation:
IRC Section 351 has this major requirement; it only applies to the exchange of property for voting stock in the corporation. If any shareholder involved in the transaction receives equity for something other than voting stock, e.g. services; the transaction may not qualify for tax deferral.
Answer:
options-based planning.
Explanation:
Options-based planning is a strategy that guards against failure. The business makes small Investments in several alternative plans. It considers what could go wrong in business operations and plans alternative measures to mitigate total failure.
Woolplanknis an apparel company, and to protect against failure they invested in 5 sheep farms. This year they are planning to nlbuy the most profitable sheep farm. They are using options based planning.
Generally speaking, population dependency ratios demo number of dependents to population. This is essentially reversing the picture. Because as the number of workers to population decline, the classic dependency ratio increases. Hence, it will likely cause worker productivity to decline.