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Employee Benefit Plan - Compensation arrangement, usually in writing, used by employers in addition to wages or salary. Some plans like group term life insurance, medical insurance and qualified retirement plans are treated favourably under the tax law. Most common qualifiedretirement plans are: (1) defined benefit plans - a promise to pay participants specified benefits which are determinable and based on such factors asyears of service, age, and compensation; or (2) defined contribution plans - provide an individual account for every participant and benefits based on items like amounts contributed to the account by employer and employee and investment experience. This type comprises PROFIT-SHARING PLANS, EMPLOYEE STOCK OWNERSHIP PLANS and 401(k) PLANS.
Going Concern in Financial Management Going concern means in which business activities will continue for a fairly long period of time unless and until the business has entered
what is the major value of the weighted cost of capital calculation for the firm?
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