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.
The ESOP Association
ESOP Association Resources
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, 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 Report, Legal Update, Ownership Advantage, Washington Report, President's Page, Prohibited Transaction
Mar. 01
ESOPs: The answer for retaining jobs?