Dividends (1 - 10 of 15 items)
Regional Alaska Native Corporations: Status 40 Years after Establishment, and Future Considerations
GAO-13-121: Published: Dec 13, 2012. Publicly Released: Jan 9, 2013.
Incorporated under Alaska state law, regional Alaska Native corporations share fundamental characteristics, although they have chosen a variety of governance practices. Like other Alaska corporations, the regional corporations are subject to the state's corporate laws (with limited exceptions) and are run by an elected board of directors. Nevertheless, each regional corporation has chosen its own...
Factors for Evaluating the Cost Share of Manufacturing Extension Partnership Program to Assist Small and Medium-Sized Manufacturers
GAO-11-437R: Published: Apr 4, 2011. Publicly Released: Apr 4, 2011.
U.S. manufacturing plays an important role in the nation's economy, producing about $1.6 trillion of value each year--11.5 percent of the U.S. gross domestic product (GDP)--and accounting for over 13 million jobs in the United States in 2008, according to the Department of Commerce. However, over the past decade, increased competition abroad and the migration of manufacturing overseas have led to...
Small Business Administration: Status of Mandated Planning for Loan Monitoring System
AIMD-00-105R: Published: Feb 24, 2000. Publicly Released: Feb 24, 2000.
Pursuant to a congressional request, GAO provided information on the status of the Small Business Administration's (SBA) efforts to complete the mandated planning actions for the development of its loan monitoring system.GAO noted that: (1) as of February 23, 2000, SBA did not complete the required planning actions by its expected milestone of August 1999; (2) SBA officials advised GAO that they e...
Small Business: Update of Information on SBA's Small Business Investment Company Programs
RCED-97-55: Published: Feb 21, 1997. Publicly Released: Mar 4, 1997.
Pursuant to a congressional request, GAO updated through fiscal year (FY) 1996 selected information presented in its May 1995 report on the performance of the Small Business Administration's (SBA) Small Business Investment Company programs, focusing on: (1) the programs' trends for fiscal years 1990 through 1996 in terms of the number, size, funding, and private capitalization of small business in...
Small Business: SBA's Preferred Stock Repurchase Program
RCED-95-249FS: Published: Aug 18, 1995. Publicly Released: Sep 18, 1995.
Pursuant to a congressional request, GAO provided information on individual specialized small business investment companies (SSBIC) participating in the Small Business Administration's (SBA) preferred stock repurchase program as of May 31, 1995, focusing on the: (1) repurchase price paid, unpaid dividends forgiven or amortized, and the method used to finance the repurchase; (2) company's private c...
Small Business Administration: Status of Small Business Investment Companies
T-RCED-95-145: Published: Mar 28, 1995. Publicly Released: Mar 28, 1995.
Pursuant to a congressional request, GAO discussed the Small Business Administration's (SBA) Small Business Investment Company (SBIC) and Specialized Small Business Investment Company (SSBIC) programs, focusing on: (1) SBA oversight and examinations, licensing, and liquidation; and (2) the Three Percent Preferred Stock Repurchase Program. GAO noted: (1) SBA identified 111 SBIC and SSBIC that have...
Insurance Regulation: The National Association of Insurance Commissioners' Accreditation Program Continues to Exhibit Fundamental Problems
T-GGD-93-26: Published: Jun 9, 1993. Publicly Released: Jun 9, 1993.
GAO discussed the National Association of Insurance Commissioners' (NAIC) efforts to improve and standardize insurance solvency regulation. GAO noted that: (1) states have attempted to improve the quality of insurance regulation by adopting the financial regulation standards set forth in the NAIC accreditation program; (2) NAIC and its review teams have interpreted the financial regulatory standar...
Allocation of Taxes Within the Life Insurance Industry
T-GGD-90-3: Published: Oct 19, 1989. Publicly Released: Oct 19, 1989.
GAO discussed the Internal Revenue Code (IRC), focusing on whether: (1) it adequately measured life insurance dividend earnings for taxation purposes; and (2) a predetermined split of the life insurance industry's tax bill between mutual and stock life companies at 55 percent and 45 percent, respectively, was sound tax policy. GAO noted that IRC imposed taxes that: (1) were higher for mutual compa...
Tax Policy: Allocation of Taxes Within the Life Insurance Industry
GGD-90-19: Published: Oct 19, 1989. Publicly Released: Oct 19, 1989.
Pursuant to a congressional request, GAO reviewed: (1) how section 809 of the Internal Revenue Code affected the income tax split between stock and mutual life insurance companies and within the mutual segment itself; and (2) alternative methods of taxing mutual life insurance companies.GAO found that section 809 imposed taxes that: (1) were higher for the mutual companies as a whole in years when...
Insurance: Profitability of the Automobile Lines of the Insurance Industry
GGD-90-4FS: Published: Oct 3, 1989. Publicly Released: Oct 3, 1989.
Pursuant to a congressional request, GAO examined the automobile insurance industry's profitability from 1978 through 1987.GAO found that: (1) from 1978 through 1987, the automobile insurance industry had overall profits of about $54 billion, but yielded about $22.6 billion in after-tax income after underwriting losses of over $30 billion; (2) the industry's annual after-tax earnings as a percenta...