This Brief describes common accounting practices for non-leveraged and leveraged ESOPs.
The ESOP Association
ESOP Association Resources
ESOP Brief, Leveraged ESOPs, Non-leveraged ESOPs, Financing, Resource
Dec. 19
ESOP Brief, Policy, Employee Ownership, Resource
Dec. 17
An overview of why employee ownership should be a part of national public policy. This is a must-read for executives, owners, and anyone with a stake in the employee ownership community.
ESOP Brief, Voting, Voting Rights, Resource
Dec. 17
A breakdown of the voting rights of ESOP stock participants and beneficiaries.
ESOP Brief, Retirement Benefits, Diversification, Distributions, Resource
Dec. 17
ESOP participants nearing retirement age have the option, by law, to diversify a portion of their ESOP stock. This ESOP Brief discusses why and how participants may consider this option.
ESOP Brief, Tax Benefits, 1042, Dividends, 404(k), 409(p), Resource
Dec. 17
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.
ESOP Brief, ESOP Plan Design, Repurchase Obligation, Resource
Dec. 17
A summary of the key steps involved in designing and implementing an ESOP for a privately held company.
ESOP Brief, Tax Benefits, 1042, Dividends, Resource
Dec. 17
A guide to the tax advantages of ESOPs for business planning including both C Corporation and S Corporation tax advantages.
ESOP Brief, Tax Benefits, 1042, Dividends, Why Sell to an ESOP, Resource
Dec. 17
A summary of the mechanics and rules of the tax-free 1042 rollover and related matters.
ESOP Brief, Tax Benefits, Leveraged ESOPs, ESOP Financing, Resource
Dec. 17
A broad overview of the unique characteristics and advantages of ESOP financing as compared with conventional debt financing.
ESOP Brief, Culture, Productivity, Resource
Dec. 17
Why should you consider employee ownership in your company? Does it work? What are the advantages? These questions and more answered in this ESOP Brief.