Browse Employee stock ownership plans topic

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Articles 1-27 out of 27 article(s) Title Author Type Date Words Executive Compensation Alert: IRS Tax Notice - Final Regulations Under Section 6039. Dec 21, 2009 1170 ESOP redemptions not deductible as dividends. Schnee, Edward J. Oct 1, 2009 438 Deduction for ESOP distributions disallowed. Beavers, James Apr 1, 2009 903 Current developments (Part I: this two-part article provides an overview of current developments in employee benefits, including executive compensation, welfare benefits and retirement plan requirements. Part I focuses primarily on executive compensation.). Haberman, Michael A. Nov 1, 2005 5249 ESOP stock redemption payment was a deductible dividend. Masnik, Robert H. Jun 1, 2005 1391 Current developments. Burton, Hughlene A. Oct 1, 2004 4322 ESOPs and S Corporations. Aug 1, 2004 1941 Employee Stock Ownership Plans: An Innovative Succession Planning Strategy For Business Owners. Jun 18, 2004 866 No gain deferral on stock sale to ESOP. Puckett, Mark D. May 1, 2004 797 To ESOP or not to ESOP? Bonn, Karen May 1, 2004 1302 SESOP may repurchase stock distributed in IRA rollover. O'Driscoll, David Apr 1, 2004 344 Current developments. Burton, Hughlene Oct 1, 2003 3136 Plan distributions from SESOPs. O'Connell, Frank J., Jr. Sep 1, 2003 439 ESOP ownership of S corporations: good use or bad abuse? . Lerman, Jerry L. Apr 1, 2003 768 ESOPs, S corporations and sec. 267. Miller, Becky Apr 1, 2000 683 ESOP: A Tax Free Marketplace for Stock of Your Corporation. FRISCH, ROBERT A. Statistical Data Included Oct 25, 1999 1368 Family business consulting revisited. Zwick, Gary A. Jan 1, 1999 5276 Post-TRA '97 S corps. and ESOPs - an ideal combination. Diamond, Louis H. Jan 1, 1999 3682 Taxability of lump-sum ESOP distributions at employment termination. Munns, John K. Oct 1, 1998 626 New benefit provisions under budget act. Oct 6, 1997 521 Recent letter ruling illustrates employee stock purchase plan complexities. Bosco, Philip R. Brief Article Nov 1, 1996 395 Failure to file election with return fatal to sec. 1042 deferral. Wasserstrum, David J. Aug 1, 1995 858 ESOPs provide unique tax benefits. Willens, Robert Brief Article Jun 1, 1994 446 Using ESOPs to solve succession problems. Flesher, Dale L. May 1, 1994 2322 Tax deduction for ESOP stock redemptions. Rudibaugh, Thomas P. Nov 1, 1993 583 No deduction for high-rate dividend used to pay off ESOP loan. Yurkovic, Denis L. Jun 1, 1993 565 ESOP fables. Fiore, Nicholas J. Feb 1, 1990 792