The ESOP Association

ESOP Association Resources

Resource, ESOP Report, Legal Update, Ownership Advantage, Washington Report, President's Page, Prohibited Transaction
Mar. 01
ESOP Report March 2017
ESOPs: The answer for retaining jobs?
293
Oct. 22
1986 - The Tax Reform Act of 1986
Building upon the 1984 law, the Tax Reform Act of 1986 strengthens tax incentives for ESOPs. Deductibility of dividends on ESOP stock paid to plan participants AND deductibility of dividends used to pay debt are included in the landmark bill which overhauled the U.S. tax code.
356