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.

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.

A summary of the mechanics and rules of the tax-free 1042 rollover and related matters.

A guide to the tax advantages of ESOPs for business planning including both C Corporation and S Corporation tax advantages.