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https://www.jstor.org/stable/40683336
https://taxes.uslegal.com/articles/irs-treatment-of-loans-to-officershareholder/
In the absence of such demonstrations by the taxpayer, courts are likely to find that such transfers from a corporation to an officer/shareholder are merely disguised compensation, and the amounts received are includable in the taxpayer’s gross …
https://repository.law.umich.edu/cgi/viewcontent.cgi?article=8013&context=mlr
CORPORATIONS-GENERAL EFFECT OF STATUTES PROIDBITING CORPORATE LOANS TO DIRECTORS, OFFICERS AND STOCKHOLDERS Over the years a number of states have felt that loans by private cor porations to their directors and stockholders should be regulated to protect the interests of creditors and, in many cases, stockholders.
https://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.365.7234
CiteSeerX - Document Details (Isaac Councill, Lee Giles, Pradeep Teregowda): To understand better the role of loan officers in the origins of the financial crisis, we study a controlled experiment conducted by a large bank. In the experiment, the incentive structure of a subset of small business loan officers was changed from fixed salary to commission-based …
https://scholarship.law.wm.edu/facpubs/323/
Abstract In most states, a corporation may loan money to an officer or director if the board of directors authorizes the loan and finds that it will "benefit" the corporation. According to Professor Jayne W. Barnard, however, this benefit requirement has proved to be an illusory standard.
https://www.lawinsider.com/clause/loans-to-officers
the corporation may lend money to, or guarantee any obligation of, or otherwise assist any officer or other employee of the corporation or of its subsidiaries, including any officer or employee who is a director of the corporation or its subsidiaries, whenever, in the judgment of the board of directors, such loan, guarantee or assistance may …
https://www.sciencedirect.com/science/article/pii/S0165410120300860
With respect to performance, loan officer fixed effects generate incremental adjusted R-squareds of 3% for both rating downgrades and loan default. In the above analysis, we observe that borrower fixed effects explain a large portion of the variation, explaining, for example, 64% for loan spreads and 75% for covenant strictness.
https://www.fundera.com/blog/giving-employee-a-loan
According to the IRS, in a qualified plan, “the maximum amount that the plan can permit as a loan is (1) the greater of $10,000 or 50% of your vested account balance, or (2) $50,000, whichever is less.”[4] Note that the employee will be charged interest on the loan, and the loan must be repaid within five years. Use a Third-Party Service
https://corporatefinanceinstitute.com/resources/knowledge/credit/commercial-loan/
Disadvantages of a Commercial Loan 1. Paperwork and application process A commercial loan requires a significant amount of paperwork and involves a tedious application process. For example, a business may be required to submit an outline of its business plan and give a presentation outlining its business goals and objectives. 2.
https://www.thetaxadviser.com/issues/2018/oct/loans-members-llcs.html
Loans from LLCs to members. If there is a loan from an LLC to a member, the LLC receives interest income that will, in turn, be passed through to the members. If the member uses the loan proceeds in a passive activity, the self-charged concept applies (Regs. Sec. 1. 469-7 (d)). The member can recharacterize some or all of his or her share of ...
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