https://completemarkets.com/Article/article-post/2064/MANAGING-THE-CLAIMS-HANDLING-PROCESS/
...can cost your agency the account. Public relations can slide when a client who suffers...t (707) 935-6565 . e-mail catherine@oakandassociates.com, or visit www.oakandassociates.com.
https://completemarkets.com/Article/article-post/2622/Stock-Purchase-Agreement/
...ht, Sharp and Accurate, Certified Public Accountants, Cambridge, Massachusetts...e numbering of the Sellers' warranties and representations in said section 3.
...
https://completemarkets.com/company/the-jordan-insurance-group/Articles/content-package/Member-Content/TabCategory/article-post/2622/Stock-Purchase-Agreement/
... other judicial or administrative action might properly be commenced. The financial statements of the Agency for the Agency's fiscal years ending December 31, 1994, December 31, 1995, and December 31, 1996, prepared by the firm of Bright, Sharp and Accurate, Certified Public Accountants, Cambridge, Massachusetts, and a copy of the internally prepared balance sheet and income statement of the Agency for the interim period ending June 30, 1997, copies of which have been provided to the Buyer prior to execution hereof, all of which have ... or as explicitly permitted pursuant to this Agreement or in writing by the Buyer hereafter. The Agency's books and records made available to the Buyer for examination have been kept in a manner which reflect accurately all material transactions of the Agency during the respective periods to which they relate, with no material differences between such books and records and the accounting methods applied by the Agency for tax purposes. The Agency has no liabilities, contingent or otherwise, except as reflected on its books and records. As of the date hereof and as of ... on the basis of which any such litigation or other judicial or administrative action might properly be commenced. The financial statements of the Agency for the Agency's fiscal years ending December 31, 1994, December 31, 1995, and December 31, 1996, prepared by the firm of Bright, Sharp and Accurate, Certified Public Accountants, Cambridge, Massachusetts, and a copy of the internally prepared balance sheet and income statement of the Agency for the interim period ending June 30, 1997, copies of which have been provided to the Buyer ...
https://completemarkets.com/company/rodgers-associates-insurance-inc/Articles/content-package/Member-Content/TabCategory/article-post/2622/Stock-Purchase-Agreement/
... other judicial or administrative action might properly be commenced. The financial statements of the Agency for the Agency's fiscal years ending December 31, 1994, December 31, 1995, and December 31, 1996, prepared by the firm of Bright, Sharp and Accurate, Certified Public Accountants, Cambridge, Massachusetts, and a copy of the internally prepared balance sheet and income statement of the Agency for the interim period ending June 30, 1997, copies of which have been provided to the Buyer prior to execution hereof, all of which have ... or as explicitly permitted pursuant to this Agreement or in writing by the Buyer hereafter. The Agency's books and records made available to the Buyer for examination have been kept in a manner which reflect accurately all material transactions of the Agency during the respective periods to which they relate, with no material differences between such books and records and the accounting methods applied by the Agency for tax purposes. The Agency has no liabilities, contingent or otherwise, except as reflected on its books and records. As of the date hereof and as of ... on the basis of which any such litigation or other judicial or administrative action might properly be commenced. The financial statements of the Agency for the Agency's fiscal years ending December 31, 1994, December 31, 1995, and December 31, 1996, prepared by the firm of Bright, Sharp and Accurate, Certified Public Accountants, Cambridge, Massachusetts, and a copy of the internally prepared balance sheet and income statement of the Agency for the interim period ending June 30, 1997, copies of which have been provided to the Buyer ...
https://completemarkets.com/company/raley-watts-oneill/Articles/content-package/Member-Content/TabCategory/article-post/2622/Stock-Purchase-Agreement/
... other judicial or administrative action might properly be commenced. The financial statements of the Agency for the Agency's fiscal years ending December 31, 1994, December 31, 1995, and December 31, 1996, prepared by the firm of Bright, Sharp and Accurate, Certified Public Accountants, Cambridge, Massachusetts, and a copy of the internally prepared balance sheet and income statement of the Agency for the interim period ending June 30, 1997, copies of which have been provided to the Buyer prior to execution hereof, all of which have ... or as explicitly permitted pursuant to this Agreement or in writing by the Buyer hereafter. The Agency's books and records made available to the Buyer for examination have been kept in a manner which reflect accurately all material transactions of the Agency during the respective periods to which they relate, with no material differences between such books and records and the accounting methods applied by the Agency for tax purposes. The Agency has no liabilities, contingent or otherwise, except as reflected on its books and records. As of the date hereof and as of ... on the basis of which any such litigation or other judicial or administrative action might properly be commenced. The financial statements of the Agency for the Agency's fiscal years ending December 31, 1994, December 31, 1995, and December 31, 1996, prepared by the firm of Bright, Sharp and Accurate, Certified Public Accountants, Cambridge, Massachusetts, and a copy of the internally prepared balance sheet and income statement of the Agency for the interim period ending June 30, 1997, copies of which have been provided to the Buyer ...
https://completemarkets.com/Article/article-post/1652/PAYROLL-DEDUCTION-EMPLOYEE-BENEFITS-MODULEV-B/
...may also benefit from a number of public relations standpoints: by providing employees... and cuts down on the probability of errors. and where the publicity of high jury awards makes legal ac...t on the morale of the other employees and the overall productivity of the agency, and yet the owners feel that they canno...
https://completemarkets.com/company/CompleteMarkets/Articles/content-package/IMMS-Library/TabCategory/article-post/1534/LEGAL-OUTLINE-FOR-CALIFORNIA-AGENCIES-CHAPTER-5/
... and deferral of tax by the acquired shareholder. If you plan to use a reorganization, don't plan on being able to amortize the expirations. You can still amortize a covenant not to compete. The sale of the new stock received by the seller' to a public company may be restricted for a period of time under the securities laws. Frequently two or more years must elapse before the seller can cash out the stock he receives on a reorganization. The acquirer suffers dilution of the ownership interest of its shareholders. This is ... get both deductions and capital gains treatment. Sales of expirations and good will get the same treatment as capital gains, and are amortizable over 15 years in many cases. Sales can't be amortized, however, for self created intangibles', or intangibles sold to a related person' or the agent and the acquirer are engaged in business under common control' (IRC Section 197(c )( 2 ), (f )( 9 ) . This means that it will be tricky to use amortization of expirations and good will in ... shareholder, but (c ) generates no cash for the acquired shareholder until the stock is sold (normally on an exchange) . Mergers are normally used by large brokerages which are expanding by acquiring local agencies. They are used much less frequently in acquisitions by smaller firms. There are several types of tax deferred reorganizations involving two or more corporations, including statutory mergers, stock for stock exchanges, and stock for asset exchanges. IRC 368. If the agency game plan is to grow through mergers, or to be acquired down ...
https://completemarkets.com/company/CompleteMarkets/Articles/content-package/IMMS-Library/TabCategory/article-post/1511/BASIC-FACTS-ABOUT-REGISTERING-A-TRADEMARK-PART-3/
... will establish the scope of the applicant's rights in the relevant mark. The goods and services listed must be the applicant's actual goods in trade' or the actual services the applicant renders for the benefit of others. Use language that would be readily understood by the general public. For example, if the applicant intends to use the mark to identify candy, word processors, baseballs and baseball bats, travel magazines, dry cleaning services, or restaurant services, the identification should clearly and concisely list that. The applicant should not use ... already using the mark in commerce and also for other goods and services based on future use, separate applications must be filed to separate the relevant goods and services from each other. Space 7 (a ) . If the applicant is using the mark in commerce in relation to all of the goods and services listed in the application, check this first box and fill in the blanks. In the first blank, specify the date the trademark was first used to identify the goods and services in a type of commerce that may be ... forfeit the filing fee. The owner of the mark is the party who controls the nature and quality of the goods sold, or services rendered, under the mark. The owner may be an individual, a partnership, a corporation, or an association or similar firm. If the applicant is a corporation, the applicant's name is the name under which it is incorporated. If the applicant is a partnership, the applicant's name is the name under which it is organized. Space 4- The Owner's Address Enter the applicant's business ...
https://completemarkets.com/Article/article-post/1534/LEGAL-OUTLINE-FOR-CALIFORNIA-AGENCIES-CHAPTER-5/
...ock received by the 'seller' to a public company may be restricted for a perio...t of a decedent, suffering both estate and income tax (with