Planning Strategies Sample Clauses
Planning Strategies. 1. Business owners working on drafting a new buy-sell agreement, the estate tax implications raised by the ▇▇▇▇▇▇▇▇ case might raise the question of whether it's best to avoid entity-purchase agreements entirely.
2. For example, a company could instead use a cross-purchase agreement where any life insurance proceeds go directly to the decedent's fellow owners and not to the business itself. Thus, the business's value would not be increased for estate tax purposes.
3. The Supreme Court's majority opinion explicitly noted that the business owners in question would have avoided having ▇▇▇▇▇▇▇▇'▇ life insurance proceeds included in the business's value if they had used a cross- purchase instead of an entity-purchase agreement.
4. If a business already has redemption agreement in place, then switching to a cross-purchase agreement can be challenging. It is not simply changing the owner and beneficiary of the life insurance policies for 2 reasons.
5. First, the number of life insurance policies required for a cross-purchase can be much higher than for an entity-purchase agreement, so there wouldn't be enough policies when changing from one agreement to another if the business owners owned the policies directly. For example, a business with three owners would require three insurance policies owned by the business under a redemption agreement, but it would need a total of 6 policies collectively owned by the owners for a cross-purchase agreement.
6. Second, transferring life insurance policies from the business to its owners would likely run up against the “transfer for value” rules governed by IRC Sec. 101(a)(2), which require the death benefits from a life insurance policy (which are typically income tax-free to the recipient) to become taxable if the policy is transferred or assigned to anyone who is not either
1) the person insured by the policy; 2) a partner of the insured; 3) a partnership in which the insured is a partner; or 4) a corporation in which the insured is a shareholder or officer.
Planning Strategies. The Student Load Plan 2013-2015 has been based on these strategic growth objectives. The process of building this load plan includes two main steps: a strategic course review which considers the health of each coursework program based on a range of indicators including demand, entry standards, load, retention, progress, student satisfaction and employment / further study outcomes; and a detailed round of load planning meetings in which proposed intakes for each course in the coming three years are presented and reviewed by the Course and Load Planning Subcommittee. The process is designed to ensure that intakes into existing and new courses are sustainable, based upon sound assessment of demand from prospective students along with consideration of internal and external constraints, such as the availability of specialised teaching facilities and clinical or other industry placements. The Course Profile: Financially Sustainable In order to contribute to a sustainable base for ongoing University operations and future initiatives, La Trobe's course profile will move towards a more financially favourable mix. This will require growth of existing courses and development of new courses in market segments and disciplines which feature healthy demand. Opportunities for courses which meet these criteria will be based on thorough and comprehensive market analysis and intelligence, and assessments of financial viability. Expanding Access and Equity As noted in section 1.2, La Trobe's largest campus is located at Bundoora in Melbourne's rapidly growing north; this location allows and obliges us to expand our intake. Melbourne’s northern corridor includes the local government municipalities of ▇▇▇▇, Whittlesea, Nillumbik, ▇▇▇▇▇▇▇▇, Darebin, Banyule and Yarra. These localities cover over 1,593 square kilometres on the northern urban fringe of Melbourne with a population of over 750,000 residents. The population in the region is set to increase markedly, with well in excess of 25% of Melbourne’s population growth (forecast population of 5 million) targeted for Melbourne’s north, particularly ▇▇▇▇ and Whittlesea. It is a highly diverse region, with the inner areas transitioning to a knowledge economy while the more northerly locations of ▇▇▇▇, Whittlesea and Nillumbik retain some rural characteristics. Participation in tertiary education in Melbourne's north and in the regions serviced by La Trobe's regional campuses is at relatively low levels compared with the State aver...
Planning Strategies. The Student Load Plan 2013-2015 has been based on these strategic growth objectives. The process of building this load plan includes two main steps: a strategic course review which considers the health of each coursework program based on a range of indicators including demand, entry standards, load, retention, progress, student satisfaction and employment / further study outcomes; and a detailed round of load planning meetings in which proposed intakes for each course in the coming three years are presented and reviewed by the Course and Load Planning Subcommittee. The process is designed to ensure that intakes into existing and new courses are sustainable, based upon sound assessment of demand from prospective students along with consideration of internal and external constraints, such as the availability of specialised teaching facilities and clinical or other industry placements.
Planning Strategies o Use an ‘all-hazards approach.’ o Acknowledge the potential for a catastrophic event. o Compile a list of potential hazards. o Recognize the problems inherent in hazard lists. o Assess and prioritize the listed hazards. o Fine-tune the list by conducting a ‘gap analysis.’ ” • “… the emergency management planning team’s first task is to conduct a hazard vulnerability analysis.” • “Preparedness and Response… Planning Strategies: o Ensure that planning covers basic societal functions. o Make the planning process as doable as possible. o Address the four phases of emergency management. o Address human resources requirements. o Plan for convergent responders. o Involve the public in community preparedness efforts. o Enable people to care for themselves. o Plan for layered preparedness and response.
Planning Strategies. An aspect ratio was first measured for each ellipse as the square root of the ratio of the two axis lengths (the larger divided by the smaller) and was used as an indicator of the shape of the ellipses with an aspect ratio superior to 1 suggesting an elongated ellipse (see Van Beers, ▇▇▇▇▇▇▇, & ▇▇▇▇▇▇▇, 2004, who used the same indicator for the characterisation of an elliptic shape). Second, the orientations of the main axis of each ellipse were computed. Finally, an orientation deviation (OD) was calculated as the angular difference between the orientation of the main axis of each ellipse and three referential orientations computed as the orientation of (1) the line linking the current target (n) to the next (n+1), (2) the line linking the current target (n) to the preceding one (n- 1), (3) the tangent to the virtual circle computed for each target position (see Figure II.2c). These measures were used as indicators of the spatial planning strategies used to control hand trajectory.
