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Browse Employee stock ownership plans topic

Taxation subtopic


1-31 out of 31 article(s)
Title Author Type Date Words
IRS reinforces that ESOP plan document terms matter. O'Malley, William P. Apr 1, 2016 1342
Benefits of an employee stock ownership plan in succession planning: an ESOP can be used to finance an owner's exit from a business and has the added advantage of tax deferral on the gain from the sale of the business. Burke, Megan M. Oct 1, 2015 2519
Earnout restriction causes substantial risk of forfeiture. Beavers, James A. Mar 1, 2014 2012
Case study: benefiting from unique attributes of ESOPs. Ellentuck, Albert B. May 1, 2012 1899
Aesop and the ESOP: a new fable about dividends and redemptions. Arsenault, Steven J. Jan 1, 2012 12955
Sec. 382 operating rules: actual knowledge regarding stock ownership. Culafi, Spresa; Reinbold, Melissa A.; Powers, Kevin F. Sep 1, 2011 2053
Employers face new IRS reporting requirements for ISOs and ESPPs. Fairbanks, Greg A. Feb 1, 2010 834
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
To ESOP or not to ESOP? Bonn, Karen May 1, 2004 1302
No gain deferral on stock sale to ESOP. Puckett, Mark D. May 1, 2004 797
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
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
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
Beware of prohibited transactions with ESOPs: a case in point. Crumbley, D. Larry; Coker, Dianna Ross Apr 1, 1994 3954
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

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