A summary of the mechanics and rules of the tax-free 1042 rollover and related matters.
The ESOP Association
ESOP Association Resources
ESOP Brief, Tax Benefits, 1042, Dividends, Why Sell to an ESOP, Resource
Dec. 17
ESOP Brief, Fiduciary Liability, Trustee, Prohibited Transaction, Self Dealing, Adequate Consideration, Breach, Resource
Dec. 06
A guide to the ERISA rules all ESOP fiduciaries need to know to fulfill their obligations.
Resource, ESOP Research, Legal Update, Ownership Advantage, Washington Report, President's Page, Coaching, Data Errors, Kelso Fellows, Foundation, H.R. 2092, S. 1212
Apr. 01
A new pro-ESOP bill is introduced in the House.