" ... describes the federal income tax consequences of establishing and maintaining an Employee Stock Ownership Plan (ESOP) under [section] 401(a) and a leveraged ESOP under [sections] 409 and 4975. The Portfolio covers the requirements for initial and continuing qualification under [section] 401(a). The Portfolio also examines the ESOP incentive provisions contained in tax legislation. Finally, the Portfolio covers uses of funds or securities contributed to a leveraged ESOP and techniques for using a leveraged ESOP to provide financing to the employer corporation or as an alternative to a corporation's redemption of outstanding securities"--Portfolio description (p. iii).
S Corporation ESOPs
ESOPs: The Handbook of Employee Stock Ownership Plans
Employee Ownership Through ESOPs: Implications for the Public Corporation summarizes the large body of literature on employee stock ownership plans (ESOPs) and the phenomenon of employee ownership.
Mr. Big recognizes that his children have insufficient cash to buy out his interest in the business. Yet, he cannot afford simply to give the stock to his children or, for that matter, to executives. He solves the problem by selling his ...
The Magic of ESOPs and LBOs: The Definitive Guide to Employee Stock Ownership Plans and Leveraged Buyouts
Employee Stock Ownership Plans: A Practical Guide to ESOPs and Other Broad Ownership Programs
An Introduction to ESOPs, 19th Edition: How an Employee Stock Ownership Plan (ESOP) Can Benefit Your Company, Its Owners, and...
This book, written by the leading experts in the field, offers a comprehensive look at the factors behind the remarkable growth in employee stock ownership plans (ESOPs) in public companies...
This practical manual focuses on the nuts and bolts of ESOP design and mechanics so that professionals can find new and creative uses for the ESOP model.
This 28-page Executive Report written for entrepreneurs and business executives examines the expansive and often complicated world of employee stock option plans (ESOPs).