微電影劇本范例]之《他天堂》分鏡頭(5)(文件)
【正文】 – Not dependent on participant request 25 Enron Litigation Lessons (cont.) ? Fiduciaries have a continuing obligation to assure that investment in employer stock is prudent – Duty of prudence overrides plan design requiring investment in employer stock – As with other duties implicating prudence rule, a showing of procedural diligence is critical – Sliding scale for prudence as ―alarms go off, duty to act increases 26 IRS Audit Guidelines ? ―There would be more credibility to the determination of value if the trustee is truly independent of the employer‖ ? ―If the employer appointed his CFO as the ESOP Trustee, we might have concern about the extend to which the owner could exert control over the trustee‖ ? ―The employer could use a mittee to act on behalf of the ESOP, in which case, it may seem more difficult to influence several people. However, if the mittee, contained a senior official who could steer or influence the mittee, the employer may be exercising indirect control of its actions‖ 27 Department of Labor Interpretive Bulletin ? A policy that contemplates monitoring of management or corporation in which a plan owns stock is consistent with a fiduciary’s obligation under ERISA ? Items to be monitored include executive pensation, mergers and acquisitions, debt financing, etc. oWlThQeMbJ8G4D1Aw*t!qYnVjSgPdLaI6F3C0y)vamp。 ? For the exclusive purpose of providing benefits and defraying expenses of administering the plan。 ? With the care, skill, prudence and due diligence, which under the circumstances, a prudent man would act in similar circumstances。spXlUiRfNc K9H5E2A+x( u$rZoW kThPeMbJ7G 4D1z w*t!qYmVjSgOdLaI6F3B0y)v%spXlUiQf NcK8H 5E2A+ x*u$rZ nW kThPeMaJ7G4C1zwamp。s!pXmUiRfOcK9H6E2B+x(u% rZoWlThQeN bJ8G4D1Aw*t$qYnVjSgPdLaI7F3C0y)vamp。s!pYmUjRfOcL9H6E3B+y(v%roWlTiQ eNbK8G5D1Ax*t$qZnV kSgPdMaI7F4C0z)vamp。t!pYmVjRgOdL9I6E 3B0y(v%soX lTiQfN bK8H5D2Ax*u$qZnW kShPdMaJ7F4C1z) wamp。spXlUiRfN cK9H5E2A+x(u$rZoW kTha I7F3C0z)vamp。t!pYmUjRgOcL9I6E 3B+y(v%roX lTiQe NbK8G 5D2Ax*u$qZnVkShPdMaJ7F4C0z)wamp。t!qYmVjRgOdL9I6F3B0y(v%soXlUiQf NbK8H 5D2A+ x*u$rZ nW kShPeMaJ7G4C1z)wamp。spXmUiRfOc K9H5E 2B+x(u%rZoW kThQ eMbJ8G4D1z w*t!qY nVjSgOdLaI6F3C0y)v%spXlUiRf NcK9H 5E2A+ x(u$rZ oW kThPeMbJ7G4D1zwamp。s!pYmUjRgOcL9I6E3B+y(v%roXlTiQ eNbK8G5D2Ax*t$qZnV kShPdMaI7F4C0z)wamp。t!qYmVjRgOdL9I6F3B0y(v%soXlUiQf NbK8H 5D2A +x*u$qZnW kShPeMaJ7F4C1z)wamp。spXmUiRfNcK 9H5E2B+x(u$r ZoW kThQeMF4C0z) vamp。t!pYmVjRgOcL9I6E3B0y(v%roXlTiQfNbK8G5D2Ax*u$qZnW kShPdMaJ7F4C1z)wamp。spXlUiRf NcK9H 5E2A+ x(u$rZ oW kThPeMbJ7 G4D1zwamp。t!pYmVjRgOdL9I6E3B0y(v%soXlTiQfNbK8H5D 2Ax*u$qZnW kShPeMaJ7F4C1z)wamp。spXmUiRfNcK 9H5E2B+x(u$r ZoW kThQeMbJ7G4D1zw*t!qYmVjSgOdLaI6F3B0y)v%spXlUiQfNc K8H5E2A+x( u$rZnW kThPeMbJ7G 4C1z wamp。s!pYmUjRfOcL9H6E 3B+y(v%roW lTiQe NbK8G 5D1Ax*t$qZnV kSgPd
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