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Executive Loans From Corporate Funds, Jayne W. Barnard
Executive Loans From Corporate Funds, Jayne W. Barnard
Faculty Publications
The author surveys the laws affecting loans made by a corporation to its executives, including the state loan enabling statutes, the applicable tax laws, and any disclosurerequirements. Also discussed is the applicability of Regulation G to loans made by a corporation to facilitate share purchases by its executives. Finally, the author enumerates the risks inherent in executive lending and makes suggestions for risk minimization.