CASH FLOW COMPARISONS OF TWO METHODS OF ALLOCATING COOPERATIVE PA TRON AGE REFUNDS
Royer, Jeffery S.
1987

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Abstract

Nonqualified allocations offer an alternative method of allocating patronage refunds. This paper compares patron after-tax cash flows from qualified and nonqualified allocations. Results suggest neither method is clearly superior. Because of tax timing differences, present values of cash flows from nonqualified allocations often are comparatively greater than nominal values.

Details

Title CASH FLOW COMPARISONS OF TWO METHODS OF ALLOCATING COOPERATIVE PA TRON AGE REFUNDS
Author(s) Royer, Jeffery S.
Subject(s)
Issue Date Aug 02 1987
Publication Type Conference Paper/ Presentation
DOI and Other Identifiers 10.22004/ag.econ.270120
Record Identifier https://ageconsearch.umn.edu/record/270120
Language English
Total Pages 15
Record Appears in Agricultural and Applied Economics Association (AAEA) > Agricultural and Applied Economics Association (AAEA) Conferences > 1987 Annual Meeting, August 2-5, East Lansing, Michigan

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