Advocacy Timeline

1984 - DEFRA Includes Additional Major ESOP Tax Incentives

1984 - DEFRA Includes Additional Major ESOP Tax Incentives

Several major tax incentives for ESOPs become law in the 1984 tax act, including:

  • Deductible dividends paid on ESOP stock.
  • Tax-free rollover for gains on stock sold to an ESOP.

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