The split dollar plan is one of the incentive programs whereby the employer and the employee
share the premium payments, or the employer pays the entire premium to buy insurance on the employee's life.
Split dollar insurance: An arrangement between two people (often an employer and an employee) where life insurance is written on the life of one who also names the beneficiary of the net death benefits (death benefits less cash value), and the other is assigned the cash value (or equivalent amount of death benefits), with
both sharing the premium payments (usually the noninsured paying a portion equal to the increase in cash value each year and the insured paying the balance of the annual premium).
Not exact matches
Cost -
sharing reduction
payments were equivalent to close to 10 % of
premium revenue in 2015, so insurers simply can not afford to ignore uncertainty about that quantity of money.»
The merger terms represent around an 18.9 percent
premium to Worldpay's closing
share price in London on July 3, a day before the
payments firm announced that it had been approached for an acquisition separately by both Vantiv and JPMorgan Chase.
RiceBran is under attack: a dissident group purporting to hold 9 % of our Company's
shares is attempting to launch a last minute proxy contest at the Company's annual meeting to take control of your Company without
payment of a control
premium.
«If the President refuses to make the cost
sharing reduction
payments, every expert agrees that
premiums will go up and health care will be more expensive for millions of Americans, The president ought to stop playing politics with people's lives and health care,» Senate Minority Leader Chuck Schumer said in a statement.
Contract negotiations also led to more work - rule efficiencies, additional sick leave, more health plan options, higher health insurance opt - out
payments and increased health insurance
premium sharing, with contributions capped at $ 6,000 for active employees and $ 8,000 for retirees.
After studying this chapter, you will be able to: Explain the basic nature of a joint stock company as a form of business organisation and the various kinds of companies based on liability of their members Describe the types of
shares issued by a company Explain the accounting treatment of shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares issued by a company Explain the accounting treatment of
shares issued at par, at premium and at discount including oversubsription Outline the accounting for forfeiture of shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares issued at par, at
premium and at discount including oversubsription Outline the accounting for forfeiture of
shares and reissue of forfeited shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares and reissue of forfeited
shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares under varying situations Workout the amounts to be transferred to capital reserve when forfeited
shares are reissued; and prepare share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares are reissued; and prepare
share forfeited account State the meaning of debenture and explain the difference between debentures and shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund M
share forfeited account State the meaning of debenture and explain the difference between debentures and
shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
shares Describe various types of debentures; Record the journal entries for the issue of debentures at par, at a discount and at
premium Explain the concept of debentures issued for consideration other than cash and the accounting thereof Explain the concept of issue of debentures as a collateral security and the accounting thereof Show the items relating to issue of debentures in company's balance sheet Describe the methods of writing - off discount / loss on issue of debentures Explain the methods of redemption of debentures and the accounting thereof Explain the concept of sinking fund, its use for redemption of debentures and the accounting thereof Topic List Features of a Company Kinds of Companies
Share Capital of a Company Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund M
Share Capital of a Company Nature and Classes of
Shares Issue of Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
Shares Issue of
Shares Accounting Treatment Forfeiture of Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
Shares Accounting Treatment Forfeiture of
Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Sinking Fund
Shares Meaning of Debentures Types of Debentures Issue of Debentures Over Subscription Terms of Issue of Debentures Interest on Debentures Writing - off Discount / Loss on Issue of Debentures Redemption of Debentures Redemption by
Payment in Lump Sum Sinking Fund Method
Assuming the conditions to this Offer are satisfied, stockholders would have the choice of (i) tendering their
Shares and receiving a fixed cash
payment upon the closing of the Offer at a
premium to the market price on the day prior to both the announcement of the Offer and the announcement we were seeking to remove the incumbent members of the Board and to elect the Nominees, or (ii) maintaining their investment in the Company and participating in the proposed merger with MediciNova, if it occurs.
Payments by the company in the form of interest or dividends, repayment of principal (or
share repurchases), or
payment of a
premium.
To make sure we and our insurers have all the information needed to assess your insurance risk, verify your identity, to help prevent fraud and to provide you with your best possible
premium and
payment options, information about you may be obtained from, and
shared with, third parties including credit reference or fraud prevention agencies.
When your annuity
payments begin, if you had Federal Employees Health Benefits (FEHB) coverage for the 5 years of service immediately before you separated, you will again have the opportunity to enroll in a health benefits plan under the regular FEHB program, and OPM will pay the Government
share of the
premium.
Just recently popped on our radar is a new indie Flash game site called Kongregate, currently in Private Alpha, and handily explained on Techcrunch as»... an alpha stage online gaming site that will let users upload games they have built, charge users for
premium play or features with a one click
payment system and
share revenues with the site from
premium payment and advertisements.»
Generally, the employer is reimbursed for its
share of
premium payments out of cash value or death proceeds, while the employee's beneficiaries receive the rest of the proceeds.
Level
premiums established at the time of issuance may also be enhanced by the
payment of dividends from a mutual insurance company whose policyholders
share in ownership.
A federal commitment to the cost -
sharing payments would help lower
premiums and stabilize markets, Lee said.
Bronze plans will have the lowest monthly
payments (
premiums), but if you get sick or have an accident, your
share of these costs (deductibles and copayments) will be higher.
Section 1302 (c)(4) of the Affordable Care Act directs the Secretary to determine an annual
premium adjustment percentage, which is used to set the rate of increase for three parameters detailed in the Affordable Care Act: the maximum annual limitation on cost
sharing (defined at § 156.130 (a)-RRB-, the required contribution percentage by individuals for minimum essential health coverage the Secretary may use to determine eligibility for hardship exemptions under section 5000A of the Code, and the assessable
payment amounts under section 4980H (a) and (b) of the Code (finalized at 26 CFR 54.4980 H in the «Shared Responsibility for Employers Regarding Health Coverage,» published in the February 12, 2014 Federal Register (79 FR 8544)-RRB-.
For example, this would mean that the QHP issuer would be required to return any
premium paid by the enrollee, and to refund to HHS any advance
payment of the
premium tax credit or cost -
sharing reductions paid for that enrollee for the period after the termination effective date (and the Exchange would refund any user fee paid on behalf of the enrollee for the period after the termination effective date).
When your annuity
payments begin, if you had Federal Employees Health Benefits (FEHB) coverage for the 5 years of service immediately before you separated, you will again have the opportunity to enroll in a health benefits plan under the regular FEHB program, and OPM will pay the Government
share of the
premium.
The insurance company agrees to
share the business risk with the business entity in exchange for
premium payments.
How your employer's appeal may affect your eligibility for advance
payments of the
premium tax credit and cost -
sharing reductions (if applicable) for the coverage year.
Under that requirement, the Exchange will ensure that appropriate actions are taken to make necessary adjustments to advance
payments of the
premium tax credit, cost -
sharing reductions, Exchange user fees,
premiums, and claims, while adhering to any State law.
Many insurers raised
premiums this year — an issue exacerbated by the Trump administration's decision to stop making cost -
sharing reduction
payments to insurers.
In the early stages, government
shares the load of
premium payment.
I will
share more information regarding this Children's Money Back
Premium Payment Plan including
premium calculation and actual return on investment in coming days.
The parties can
share a number of different aspects of the policy, such as responsibility for
premium payments, the death benefit payouts, and dividends.
However now after 1.5 months from making
payment,
sharing all docs and after multiple follow ups, I have been advised that due to my «medical history» I need to pay additional
premium (1.5 times the initial agreed amount).