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  2. Employee Stock Ownership Plan - Wikipedia

    en.wikipedia.org/wiki/Employee_Stock_Ownership_Plan

    This section defines which benefit plans can qualify as a "tax credit ESOP". 1979 – The National Association of ESOP Companies and the ESOP Council of America merge and form the ESOP Association. 1979 – The auto maker Chrysler is on the verge of bankruptcy, and chairman Lee Iacocca approaches Congress for an emergency bailout credit.

  3. Chipotle Mexican Grill (CMG) Q4 2024 Earnings Call Transcript

    www.aol.com/finance/chipotle-mexican-grill-cmg-q...

    In Q1, we expect marketing costs to be in below 3% range with the full year to come in the mid-2% range. In Q1, other operating costs are expected to be in the low 14% range.

  4. Equity method - Wikipedia

    en.wikipedia.org/wiki/Equity_method

    Equity method in accounting is the process of treating investments in associate companies.Equity accounting is usually applied where an investor entity holds 20–50% of the voting stock of the associate company, and therefore has significant influence on the latter's management.

  5. Finance News & Latest Business Headlines - AOL.com

    w.main.welcomescreen.aol.com/finance

    Associated Press Finance 16 hours ago A South Florida luxury condo project is planned for site where building collapse killed 98 people A Dubai-based developer plans to build a 12-story luxury condominium project on the South Florida site where a building collapsed in 2021, killing 98 people.

  6. Citigroup (C) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/finance/citigroup-c-q4-2024-earnings...

    Cost of credit was a benefit of $240 million, driven by a net ACL release of $247 million, primarily driven by improved macroeconomic conditions. ... Wealth generated a pre-tax margin of 21% and ...

  7. Otis Worldwide (OTIS) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/otis-worldwide-otis-q4-2024...

    Below the line, our adjusted effective tax rate declined by more than one point in 2024 to 24.8%, driven by continued focus on optimizing the effective tax rate.

  8. Compensation and benefits - Wikipedia

    en.wikipedia.org/wiki/Compensation_and_benefits

    [51] 6. Tax Law: with tax regulations the employer is influenced to furnish essential benefits like retirement plans and health insurance. Tax enticements impacts the whole compensation practices by encouraging employers to facilitate necessary benefits. [52]

  9. Intuitive Surgical (ISRG) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/intuitive-surgical-isrg-q4-2024...

    Our pro forma effective tax rate for the fourth quarter was 20.5%, a little lower than our expectations, reflecting net discrete benefits of $11 million related to statute of limitation ...