Literaturnachweis - Detailanzeige
Autor/inn/en | Hacker, Robert C.; Rotunda, Ronald D. |
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Titel | The SEC's Ectoplasmic Theory of an Issuer as Applied to Educational and Charitable Institutions, Bank Trustees, and Other Exempt Issuers |
Quelle | (1977)Infoseite zur Zeitschrift |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
Schlagwörter | Banking; Colleges; Higher Education; Investment; Laws; Legal Responsibility; Nonprofit Organizations; Schools; Taxes; Trusts (Financial) |
Abstract | The background and development of the Securities and Exchange Commission's "ectoplastic" theory are discussed and as a case study provides a detailed analysis of its application to pooled income fund trusts maintained by charitable and educational institutions. Implications for the qualified pooled pension plan are also discussed. (Author/LBH) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
Update | 2004/1/01 |