July 2013 Whitepaper:

Tax Effects on BOLI and Nonqualified Plans in Bank Mergers and Acquisitions

It seems that small banks with under $250 million in assets will be the primary target of mergers due to their higher cost of doing business and their desire to step away from the fray. In this whitepaper, Executive Benefits Network breaks down how mergers and acquisitions affect BOLI, Split Dollar Plans and Nonqualified Benefit Plans.

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