Under the Sarbanes-Oxley Act,loans to Top Corporate Officers

Under the Sarbanes-Oxley Act,loans to top corporate officers:

A) Cannot be made by a publicly traded company under any circumstances
B) Must bear a fair market interest rate if their employer is a publicly traded company
C) May not be made directly by their employer if the employer is a publicly traded company, but the employer may serve as a co-signer or guarantor on a loan granted to them by a bank
D) May be made by significant company shareholders in publicly traded companies as long as these loans satisfy the law's "commercially reasonable terms" requirement