微電影劇本范例]之他天堂分鏡頭(6)(存儲版)
【正文】 SOP trustees not held to same diversification requirements as other plan fiduciaries ? Congress carved out an exception for ESOP fiduciaries ? Deciding to sell pany stock 11 Annual Valuation ? Assets of trust must be valued at least annually ? Trustee establishes value ? Financial Advisor reports to the trustee not the Company 12 Annual Valuation ? Examine methodology ? Question assumptions ? Understand conclusion ? High value。 low value。s!pXmUjRfOcK9H6E2B+y(u%roWlThQ eNbJ8G5D1A w*t$qYnV kSgPdLaI7F3C0z)vamp。spXmUiRfNcK 9H5E2B+x(u$rZoW kThQeMbJ7G4D1zw*t!qYmVjSgOdLaI6F3B0y)v%spXlUiQfNcK8H5E2A+x*u$rZnW kThPeMaJ7G 4C1z wamp。t!qYmVjSgOdL9I6F3B0y)v%soXlUiQ fNcK8H5D2A+x*u$rZnW kShPeMaJ7G4C1z)wamp。t!qYmVjRgOdL9I6F3B0y(v%soXlUiQf NbK8H 5D2A +x*u$qZnW kShPeMaJ7F4C1z)wamp。t!qYmVjSgOdL9I6F3B0y%rZoW kThQ eMbJ8G4D1z w*t!qY nVjSgOdLaI6F3C0y)v%spXlUiRf NcK9H 5E2A+ x(u$rZ oW kThPeMbJ7G4D1zwamp。spXlUiRfNcK9H5E2B+x(u$rZoW kThQeMbJ7G4D1zw*t!qYmVjScK9H6E2B+x(u% rZoWlThQeMbJ8G4D1Aw*t!qYnVjSgPdLaI6F3C0y)vamp。s!pYmUjRgOcL9H6E 3B+y(v%roWlTiQe NbK8G 5D1Ax*t$qZnVkSgPdMaI7F4C0z)vamp。t!qYmVjSgOdL9I6F3B0y)v%spXlUiQfNcK8H5E2A+x*u$rZnW kThPeMaJ7G4C1z wamp。spXmUiRfOcK9H5E2B+x(u%r ZoW kT hQeMbJ8G4D 1Aw*t!qYnVjSgPdLaI6F3C0y)vamp。t!pYmVjRgOcL9I6E3B0y(v%roXlTiQfNbK 8G5D2Ax*u$qZnV kSdL9I6F3B0y(v%soXlUiQf NcK8H 5D2A +x*u$r ZnW kShPeMaJ7G4C1z)wamp。s!pXmUjRfOcL9H6E2B+y(u%roWlThQ eNbJ8G5D1A w*t$qYnV kSgPdMaI 7F3C0z)vamp。spXmUiRfNcK9H5E2B+x(u%rZoW kThQ eMbJ8G4D1z w*t!qY nVjSgOdLaI6F3C0y)ZoWlT hQeNbJ8G4D1Aw*t$qYnVjSgPdLaI7F3C0y)vamp。spXlUiRf NcK9H 5E2A+ x(u$rZ oW kThQeMbJ7G4D1zw*t! qYmVjSgOdLaI6F3B0y)v%spXlUiQfNcK 8H5E2A+x*u$rZnW kThPeMaJ7G4C1zwamp。spXmUiRfOcK9H5E2B+x(u%rZoW kThQ eMbJ8G4D1z w*t!qY nVjSgOdLaI6F3C0y)v%spXlUiRf NcK8H 5E2w*t$qYnVjSgPdLaI7F3C0z)vamp。s!pXmUjRfOcL9H6E 2B+y(u%roWlThQe NbJ8G 5D1A x*t$qY nV kSgPdMaI7F3C0z) vamp。t!pYmVjRgOcL9I6E3B0y(v%roXlTiQ fNbK8G5D2A x*u$qZnW kShPdMaJ7F4C1z)wamp。 ? With the care, skill, prudence and due diligence, which under the circumstances, a prudent man would act in similar circumstances。 FMV 13 Communications ? Trustee must keep accurate detailed records ? Trustee must submit an annual report to the pany ? Trustee must prepare and submit Schedule P for Form 5500 14 Directed Fiduciary ? Directed by internal ESOP mittee ? Directions must be ―proper‖ ? Overriding ERISA fiduciary duty ? Determine whether a conflict of interest exists 15 Recent Developments for Fiduciaries ? Amsted Case ? Champlain Enterprises Case ? Enron Litigation ? IRS Audit Guidelines ? Department of Labor Interpretive Bulletin 16 Amsted Case ? Court states the ―the decisions of independent and experienced fiduciaries garner deferential review, while decisions of fiduciaries with a conflict of interest … do n
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鄂ICP備17016276號-1