- Book: S Corporation ESOPs, 4th ed.
- Author: Kathryn F. Aschwald, Barbara M. Clough, Brian D. Hector, Matthew G. Keene, Thomas Roback, Jr., Corey Rosen, Donna J. Walker, Carolyn F. Zimmerman
- Number of pages: 195
- E-book file-sizes: 2.34 – 8.05 Mb
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 investigate 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. This fourth edition has been updated throughout, with every chapter either being updated or (in the case of chapter 7) replaced. Additionally, a new chapter at the end of the book addresses the increasingly important and much-discussed topic of creating a sustainable ESOP company.
The E-Book S Corporation ESOPs, 4th ed. by Kathryn F. Aschwald, Barbara M. Clough, Brian D. Hector, Matthew G. Keene, Thomas Roback, Jr., Corey Rosen, Donna J. Walker, Carolyn F. Zimmerman is available at the next formats: fb2, pdf, mobi.
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