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Employee Stock Ownership Plan (Esop) Answer Book, Second Edition »

Book cover image of Employee Stock Ownership Plan (Esop) Answer Book, Second Edition by Idelle A. Howitt

Authors: Idelle A. Howitt, Corey Rosen
ISBN-13: 9780735553439, ISBN-10: 0735553432
Format: Hardcover
Publisher: Aspen Publishers, Inc.
Date Published: November 2005
Edition: (Non-applicable)

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Author Biography: Idelle A. Howitt

Book Synopsis

Employee Stock Ownership Plans (ESOPs) are a powerful competitive tool to help businesses attract, retain, and reward the best employees and increase their productivity. Whether you are just beginning to consider employee stock ownership as a meaningful business strategy or are looking for ways to make your current plan more effective, turn to the Employee Stock Ownership Plan Answer Book for the facts, legal analysis and practical advice you need to make informed, strategic decisions!

The Employee Stock Ownership Plan Answer Book gives you one-stop access to the latest laws and regulations governing ESOPs, including the applicable Internal Revenue Code provisions, the Tax Reform Acts of 1984 and 1986, and the Small Business Job Protection Act. You'll learn not just what the law says, but what you must do to ensure proper administration, compliance and reporting.

Table of Contents

  1. Overview
  2. Installation of an ESOP
  3. Loans
  4. Business Structures
  5. ESOPs for S Corporations
  6. Valuations and Appraisers
  7. Repurchase Obligations
  8. Participation and Vesting
  9. Allocations
  10. Contributions
  11. Distributions
  12. Dividends and Diversification
  13. Accounting Rules, Reporting Requirements, and Redress of Grievance
  14. Voting
  15. Trustees
  16. Fiduciaries
  17. Prohibited Transactions
  18. Code Section 1042 Rollovers
  19. Multi-Investor Leveraged ESOPs
  20. Securities Law and Corporate Governance
  21. 401(k) Plans and Employee Ownership
  22. Labor Laws, Unions, and Employee Ownership and Participation
  23. Plan Terminations, Freezes, Bankruptcy, and Pension Reversions
  24. Getting Equity to Employees Other Than Through ESOPs
  • Appendix A: 2004 ESOP Legal Update
  • Tables
  • Index
  • Subjects