When users consolidate
several processes into a single resource, the aggregated storage needs can change rapidly.
If you consolidate
during this time, you can lock in your in-school interest rate, which is .
The problem, from a mechanical point of view, is suppose I own 25 percent of another entity, but decide I should still consolidate
It also created certain exceptions to this rule, such as allowing a parent not to consolidate
a captive-finance subsidiary.
Whether to consolidate
- control versus ownership as the basis for consolidation, how to define control, and what level of ownership.
The chapter also discusses the election to allocate consolidate
tax liability in a particular manner, and contains a model tax allocation agreement providing much food for thought.