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An Introduction to ESOPs, 22nd Ed
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- FormatePub
- ISBN978-1-954990-56-2
- EAN9781954990562
- Date de parution18/12/2025
- Protection num.pas de protection
- Infos supplémentairesepub
- ÉditeurThe National Center for Employ
Résumé
An employee stock ownership plan (ESOP) is a tax-favored employee benefit plan through which employees can become owners in their companies at no cost to themselves, at the same time that the company and its owners receive major tax benefits. An ESOP can be used for many purposes, including to use tax-deductible corporate earnings to buy out the owner(s) of a closely held business; to allow shareholders to sell gradually and ease out of the business; to finance corporate acquisitions through the loan that buys stock for a leveraged ESOP; to enhance corporate performance through creating a corporate culture of ownership; and to reward employees with a benefit tied to corporate performance while providing the company with tax benefits.
This book explains the rules, uses, benefits, and other aspects of ESOPs. It is helpful as an introduction to the subject and as a concise reference. The 22nd edition has been revised and expanded for 2026, including various updates and additions to the text as well as a new section detailing the types of rules and guidance governing an ESOP and where they come from.
This book explains the rules, uses, benefits, and other aspects of ESOPs. It is helpful as an introduction to the subject and as a concise reference. The 22nd edition has been revised and expanded for 2026, including various updates and additions to the text as well as a new section detailing the types of rules and guidance governing an ESOP and where they come from.
