Anderson School of Management Theses & Dissertations

Publication Date

Spring 4-5-1957


The number of Treasury-approved profit-sharing and pension plans has increased from less than two thousand in September, 1942, to over twenty-one thousand in September, 1953. Part of the explanation for this increase may be found in high tax rates which prevailed during World War II, and the tax advantages which accrued to business by setting up qualified deferred-benefit plans. Considerable material has been written on the subject in recent years covering not only the income tax advantages involved, but many other equally important business considerations. This material, however, almost without exception, has dealt with the subject from the standpoint of large business, leaving very little useful information to serve as a guide for the small businessman.

It was the purpose of this study to analyze the relationship between profit-sharing plans and small business, and to determine the adaptability of such plans in certain specific situations.



Document Type


Degree Name

Master of Business Administration (MBA)

Level of Degree


Department Name

Anderson School of Management

First Committee Member

Howard Vivian Finston

Second Committee Member

William Jackson Parish

Third Committee Member

Perry T. Mori


Small Business, Profit Sharing, Tax Rates, Taxation