Browsing OSU Dissertations by Subject "tax"
Now showing items 1-2 of 2
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Government Incentives and Defined Benefit Pension Investment
(2019-05-01)This study investigates the association between government incentives and defined benefit pension funding. The government provides tax incentives to defined benefit plans to buoy pension funding. In addition, sponsors of ... -
Implications of Subchapter S tax status for commercial banks
(2009-12)Scope and Method of Study: Banks first became eligible to elect Subchapter S of the Internal Revenue Code in 1997. Subchapter S status provides institutions the ability to maintain limited liability while avoiding double ...