As your employees retire, your search to find qualified replacements is made more difficult because of achievement gaps and their negative impact on the preparation of students. (prichardcommittee.org)
Here's the best part, at least for owners: As long as the $ 4 million is reinvested in what's called «qualified replacement property» — stock in U.S. companies or bonds, but not passive investments like mutual funds — an owner can defer paying what might otherwise be a hefty capital gains tax liability. (inc.com)
Secondly, there seems to be a commonly held belief by many of Wenger's most ardent supporters that even if Arsene left of his own accord it would be next to impossible to find a similarly qualified replacement. (justarsenal.com)