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Part A Which company provides to their executives reimbursements of up to $15,000 per year for Company-mandated tax return preparations?

1. H & R Block (HRB)
2. Jackson Hewitt Tax Services (JTX)
3. AGL Resources Inc. (AGL)
4. Morgan Stanley (MS)

Part B If the executives at this company do not use the entire amount for tax preparations, the remaining amount may be applied to which of the following choices?

1. Country club fees or car service
2. Business clothing or fitness centers
3. Legal fees or car insurance
4. Financial planning or estate planning

Check your answers.

The answer to Part A is 3. AGL Resources, Inc. This operator of natural gas distribution systems reimburses the cost of tax preparation to its executives up to $15,000. Our advice to H & R Block and Jackson Hewitt, since you offer tax services, is that you might want to call on these executives and try to get some of that $15,000 perk!

The answer to Part B is 4, AGL Resources, Inc. Here’s how you can find this out.

Schedule 14A is the SEC form used to disclose executive compensation information, so log in to I-Metrix or EDGAR Pro and view the AGL Resources SCHEDULE 14A files, 2/16/2010.)

To do this, type in “AGL” in the search box.

Next, click on the Pre 14A form, then click to “View Entire PRE 14A Filing”.

Then, here’s what you’ll find by searching the text (Ctrl F) for “Financial Planning”:

“Financial planning/tax returns preparation perquisite —Provides reimbursement to executives of up to $15,000 per year for Company-mandated tax return preparation. The Company requires professional tax return preparation as a means of ensuring full tax compliance by our executives. To the extent that the entire amount is not used for tax preparation, it may be applied to financial or estate planning. We do not provide any other perquisites such as executive life insurance, or country club memberships to our executives.

Benefits such as temporary housing allowances or the temporary use of a company car may be provided in the event of relocation or other exceptional circumstances.”