MERGERS: A CASE STUDY by Larry Morrison and Gary Jacobson This case study is provided as a companion to our article, 'Mergers: The Six Key Issues.' It shows the financial and legal...

SELLING YOUR AGENCY: ASSET vs STOCK SALE by Gary Jacobson, JD, and Larry Morrison, CMA, CLU, ChFC Which type of sale is right for your agency? INTRODUCTION: Most ag...

TAX BENEFITS FOR S CORPORATIONS by Al Diamond Many insurance agencies have chartered themselves as sub-chapter S corporations over the years. The 'S Corp' was created so that companies co...