Cummins (2000) reviews different methods of allocating capital to lines of business
and concludes that:</p> <pre> more research is needed to determine which model is more consistent with value maximization.
4) For plan years beginning before this date but after 1986 (when section 414(r) was enacted), an employer qualifies as operating separate lines of business
if the employer "reasonably determines" that it meets the requirements of section 414(r) (other than the requirements of administrative scrutiny under section 414(r)(2)(C)), or complies with the terms of the regulations under that section (with the same exception of the administrative scrutiny requirement).
In the most recent cycle, carriers adopted a strategy of entering specialty lines of business
to increase profits.
TEI believes that the regulations fail to appreciate the extent to which employers operate distinct, separate lines of business
and the legitimate non-tax motivations for adopting disparate, independent benefit plans for each line.
As in the proposed regulations, the final regulations give employers a great deal of discretion in determining how many lines of business
are being operated.
Empowering the lines of business
, with greater control of content, increasing content freshness, enabling seamless content reuse and delegation of content creation within individual business units (inbuilt templates and approval mechanisms ensuring corporate standard and consistency are maintained).
The Guidewire Insurance Suite[TM] consists of Guidewire ClaimCenter, Guidewire PolicyCenter[R], and Guidewire BillingCenter[TM], which provide a modern, web-based platform for all lines of business
Table 8: Application hosting outsourcing by lines of business
With the current solution banks can either go for streamlining their pricing and billing functions for a line of business across geographies or, go for a turnkey rollout of Relationship-based pricing and billing for all lines of business
Best expects results in individual lines of business
to improve over the next few years.
Although the suitability of outsourcing to achieve business objectives varies by lines of business
ClaimCenter supports the end-to-end claims process for Merastar's personal lines of business