S Corporation ESOPs, 3rd Ed. - Softcover
An employee stock ownership plan (ESOP) is a powerful tool that can greatly benefit both employees and their employer. When an ESOP owns an S corporation, it is partially or wholly exempt from federal income taxation (and possibly state taxation, depending on the state), making it an even more powerful tool in many cases. With the tax-planning possibilities offered by the S corporation ESOP structure, many companies are investigating ESOPs and S corporate status. But there are many issues to deal with along the way, ranging from valuation issues to matters that arise when making the S corporation election (if the company is not already an S corporation) to dealing with the unavailability of the tax-deferred ESOP "rollover" for S corporation owners. Most importantly, however, it is imperative for any company considering or maintaining an S corporation ESOP to test its compliance with the strict anti-abuse rules for S corporation ESOPs.
This book deals with all these issues and more in a clear and understandable style. The chapters, all written by recognized experts in the field, first explain how ESOPs work and then zero in on the issues you will face when evaluating, implementing, and administering an S corporation ESOP. Going beyond that, the final chapter explores how an ESOP company can become more productive while being a better place to work.
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About the Author:
David Ackerman is a partner in the Chicago office of Morgan, Lewis & Bockius, LLP, a national law firm, where he is a co-chair of the ESOP practice group. Kathryn F. Aschwald, CFA, ASA, and Donna J. Walker, CFA, ASA, are principals of Columbia Financial Advisors, Inc., a business appraisal and financial advisory firm headquartered in Portland, Oregon. Barbara M. Clough is a senior plan administrator at Blue Ridge ESOP Associates. Renee Lewis is a senior associate at Morgan, Lewis & Bockius, LLP. Anthony I. Mathews is the director of the Beyster Institute at UCSD's Rady School of Management, where he consults with companies interested in employee ownership and teaches the first-ever formal course in employee ownership offered in an MBA program anywhere. Thomas Roback, Jr., CEP, QKA, is a managing director at Blue Ridge ESOP Associates. Corey Rosen is the senior staff member and cofounder of the National Center for Employee Ownership (NCEO). Carolyn Zimmerman is a past member of the board of directors of the ESOP Association and past chair of the ESOP Association's Advisory Committee Chairs Council.
"About this title" may belong to another edition of this title.
- PublisherThe National Center for Employee Ownership
- Publication date2008
- ISBN 10 1932924450
- ISBN 13 9781932924459
- BindingPerfect Paperback
- Edition number3
- Number of pages162
- EditorScott Rodrick
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S Corporation ESOPs, 3rd Ed.
Published by
The National Center for Employee Ownership
(2008)
ISBN 10: 1932924450
ISBN 13: 9781932924459
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