FSAs, HSAs, and HRAs: maximizing available health care options to achieve health care savings

Article Abstract:

A detailed analysis of three different kinds of health insurance, is presented. These include, flexible spending account plans (FSAs), health savings accounts (HSAs), and health reimbursement arrangements (HRAs). The purpose of each of these benefits plans, and the circumstances for which they are most suitable , are also discussed.

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The accounting consequences of joint venture employees receiving or holding parent stock options

Article Abstract:

The authors examines how to handle difficulties arising around the transfer of employee stock options to another company during joint ventures, or following mergers and acquisitions.

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Breaking up is hard to do: Stock options in corporate divestitures

Article Abstract:

The author examines how best to manage stock options when companies launch spin-offs, downsize, or are acquired.

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