The ESOP Association

ESOP Association Resources

ESOP Brief, Dividends, 404(k), Resource
Dec. 20
ESOP Brief #17 - ESOP Dividends
There are various tax incentives to encourage companies to consider an ESOP. This Brief discusses an employer’s ability to use tax deductible funds to service ESOP debt and the advantages of deductible cash dividends.
163
ESOP Brief, Tax Benefits, 1042, Dividends, 404(k), 409(p), Resource
Dec. 17
ESOP Brief #13 - ESOPs and S Corporations
S corporation election can result in substantial tax savings at the corporate level, but some factors may not make S election viable for all companies.
157
ESOP Brief, Fiduciary Liability, Trustee, Prohibited Transaction, Self Dealing, Adequate Consideration, Breach, Resource
Dec. 06
ESOP Brief #19 - ESOP Fiduciary Rules
A guide to the ERISA rules all ESOP fiduciaries need to know to fulfill their obligations.
166