The Current Tax Status of Employer Education Assistance

CRS_January_2005_Current_Tax_Status_of_Employer_Education_Assistance.pdf: 2561 downloads, before Oct. 1, 2020

Medicare Advantage Plan Star Ratings and Bonus Payments in 2012

Estimates total Medicare spending on and distribution of quality ratings-based bonus payments for Medicare Advantage plans in 2012 by company, tax status, state and county and in relation to cuts in plan payments under federal health reform

Uncharitable Treatment? Why Donations to Private and Public Foundations Deserve Equal Tax Status

Canada’s public foundations and charities got a helping hand from Ottawa last year when the May federal budget removed the capital gains tax on listed securities given as donations. While the change facilitated gifts of stock to these public organizations, their philanthropic cousins, private foundations, did not benefit. This differential treatment potentially discourages donations to, and the development of, private foundations.governance and public institutions, charitable sector

REITs and Idiosyncratic Risk

This study examines various determinants of idiosyncratic risk from the perspective of un-diversified REIT investors, managers holding options, other option holders, and arbitrageurs. Since real estate investment trusts (REITs) enjoy a unique organizational structure and tax status, the relevant determinants derived from the two-stage regression model are different from other industrial firms. Results suggest that efficiency, liquidity and earnings variability are the important determinants of idiosyncratic risk, whereas size and capital do not