The ESOP Association

ESOP Association Resources

ESOP Brief, Tax Benefits, 1042, Dividends, Why Sell to an ESOP, Resource
Dec. 17
ESOP Brief #4 - The ESOP Tax-Free Rollover
A summary of the mechanics and rules of the tax-free 1042 rollover and related matters.
145
ESOP Brief, Tax Benefits, Leveraged ESOPs, ESOP Financing, Resource
Dec. 17
ESOP Brief #5 - ESOP Financing
A broad overview of the unique characteristics and advantages of ESOP financing as compared with conventional debt financing.
146