Accounting for Leveraged ESOP Transactions

Accounting for Leveraged ESOP Transactions PDF Author: Matthew Neir
Publisher:
ISBN: 9781938220821
Category :
Languages : en
Pages :

Get Book Here

Book Description

Accounting for Leveraged ESOP Transactions

Accounting for Leveraged ESOP Transactions PDF Author: Matthew Neir
Publisher:
ISBN: 9781938220821
Category :
Languages : en
Pages :

Get Book Here

Book Description


Leveraged ESOPs and Employee Buyouts

Leveraged ESOPs and Employee Buyouts PDF Author: Scott S. Rodrick
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 230

Get Book Here

Book Description


Employee Stock Ownership Plan Answer Book

Employee Stock Ownership Plan Answer Book PDF Author: Brian M. Pinheiro
Publisher: Aspen Publishers
ISBN: 9781454883647
Category : Employee ownership
Languages : en
Pages : 0

Get Book Here

Book Description
Employee Stock Ownership Plan Answer Book covers the many regulations, interpretations, rulings, and cases that seek to interpret the laws governing the design, administration, and operation of ESOPs. This practical manual focuses on the nuts and bolts of ESOP design and mechanics so that professionals can find new and creative uses for the ESOP model. Employee Stock Ownership Plan Answer Book is written in simple, straightforward language and avoids technical jargon, and includes citations of authority if additional research is required. Employee Stock Ownership Plan Answer Book has been completely updated and revised. Highlights of the Fifth Edition include: A summary of advantages and disadvantages of ESOPs, the various planning opportunities ESOPs present, and the significant risks that should be considered An outline of the legal requirements for structuring an ESOP, primarily arising from the Internal Revenue Code A discussion of the rules for deducting various amounts contributed to an ESOP, distinguishing how such rules differ from rules in other types of retirement plans A discussion of the complex fiduciary duties and relationships inherent in the unique structure of an ESOP. More than any other type of retirement plan, fiduciaries of ESOPs run the risk of engaging in prohibited self dealing The issues that arise in valuing companies owned in whole or in part by an ESOP A detailed description of the special tax advantages for shareholders who sell their shares to an ESOP in a transaction that satisfies Code Section 1042, usually as part of a corporate ownership succession strategy An overview of the securities laws implicated by the employer securities held within an ESOP An explanation of ESOP leveraging - perhaps the most unique of the features of an ESOP - which allows the ESOP to be used by the sponsoring employer to obtain tax-advantaged corporate financing An in-depth look at special issues arising in ESOPs sponsored by Subchapter S corporations A discussion of the many uses of ESOPs in corporate merger and acquisition transactions, and the special treatment that often must be afforded to the ESOP fiduciaries who control the disposition of the employer securities held by the ESOP Previous Edition: Employee Stock Ownership Plan (ESOP) Answer Book, Fourth Edition ISBN 9781454810315

Favorable Determination Letter

Favorable Determination Letter PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 4

Get Book Here

Book Description


ESOP Valuation

ESOP Valuation PDF Author: Scott S. Roderick
Publisher:
ISBN: 9780926902589
Category : Employee ownership
Languages : en
Pages : 184

Get Book Here

Book Description


Financial Valuation of Employee Stock Ownership Plan Shares

Financial Valuation of Employee Stock Ownership Plan Shares PDF Author: Larry R. Cook
Publisher: Wiley
ISBN: 9780471678472
Category : Business & Economics
Languages : en
Pages : 0

Get Book Here

Book Description
A must-read for accountants and professionals with a business valuation accreditation or certification, pension actuaries, ERISA lawyers, Financial Valuation of Employee Stock Ownership Plan Shares identifies, explains, and explores the ins and outs of ESOPs, with a focus on what benefits a company/shareholder/plan participant would receive by transacting shares of stock with an ESOP, the formula for an Employee Stock Ownership Plan, stock incentives and their attractiveness to employees, the nature and function of ERISA, Department of Labor, and IRS. It includes training material, the full text of Department of Labor–proposed regulations, details of important court cases, various examples and illustrations to be used as reference and research tools for the experienced and trained valuation professional, and more.

ESOPs in Canada

ESOPs in Canada PDF Author: Perry Phillips
Publisher: FriesenPress
ISBN: 1460226674
Category : Business & Economics
Languages : en
Pages : 316

Get Book Here

Book Description
Employee Share Ownership Plans (ESOPs) are a powerful tool in a world in which it is no longer business as usual. Whether you want to attract and retain skilled workers, create a succession plan for your business, combat the "brain drain," recognize employee contributions, or need a way to turn your company around through improvements in productivity and morale, an ESOP could be the win-win solution for your company. An ESOP is a formal plan that allows employees to purchase shares in the company they work for. Employees think and act like owners because they actually hold a very real stake in the company. Not only are ESOPs financially beneficial for employees; companies that offer these plans also reap tangible rewards in improved motivation, communication, productivity, and profitability.

Shared Capitalism at Work

Shared Capitalism at Work PDF Author: Douglas L. Kruse
Publisher: University of Chicago Press
ISBN: 0226056961
Category : Business & Economics
Languages : en
Pages : 433

Get Book Here

Book Description
The historical relationship between capital and labor has evolved in the past few decades. One particularly noteworthy development is the rise of shared capitalism, a system in which workers have become partial owners of their firms and thus, in effect, both employees and stockholders. Profit sharing arrangements and gain-sharing bonuses, which tie compensation directly to a firm’s performance, also reflect this new attitude toward labor. Shared Capitalism at Work analyzes the effects of this trend on workers and firms. The contributors focus on four main areas: the fraction of firms that participate in shared capitalism programs in the United States and abroad, the factors that enable these firms to overcome classic free rider and risk problems, the effect of shared capitalism on firm performance, and the impact of shared capitalism on worker well-being. This volume provides essential studies for understanding the increasingly important role of shared capitalism in the modern workplace.

The ESOP Company Board Handbook

The ESOP Company Board Handbook PDF Author: Stephen P. Magowan
Publisher:
ISBN: 9781932924602
Category : Employee ownership
Languages : en
Pages : 128

Get Book Here

Book Description


Employee Ownership

Employee Ownership PDF Author: Joseph R. Blasi
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 360

Get Book Here

Book Description