The Advantages of Employee Stock Ownership Plans Include All of the Following

question 13

Multiple Choice

The advantages of employee stock ownership plans include all of the following EXCEPT that

• A)employers are able to provide retirement benefits to employees at a relatively low cost.
• B)employees' pensions are less vulnerable due to diversification.
• C)employee stock ownership plans can increase employees' pride of ownership.
• D)employee stock ownership plans can provide an incentive for employees to increase productivity.

Interpret the implications of partnership agreements on income distributions, including the allocation of net income among partners according to agreed-upon ratios, salaries, and interest on capital.

Recognize how partner contributions and distributions, including the addition of non-monetary assets, affect the partners’ capital accounts.

Understand the concept of partnership liquidation and the situations that may lead to it.

Comprehend the preparation and interpretation of partners’ capital statements and the significance of changes in partnership capital.