In the Case of a Zero Interest Below-Market Loan by a Corporation

question 89

Essay

In the case of a zero interest below-market loan by a corporation to a shareholder-employee, what difference does it make to the corporation and the shareholder whether the loan is characterized as a corporation's loan to its shareholder or a corporation's loan to its employee?

---

Definitions:

Age

A measurement of the length of time that an individual has been alive, typically expressed in years.

Visual Acuity

Measures the clarity or sharpness of vision, often assessed by one’s ability to identify letters or numbers at a standardized distance on an eye chart.

Age

A measure of the length of time that an individual has lived, usually expressed in years.

Gains

The positive progress or improvement in skills, abilities, or achievements.