An issuance ESOP uses financing to acquire newly issued shares from the employer sponsor. The shares are allocated to the participants’ accounts as the loan is repaid. Learn more in our video.
Issuance ESOP
An issuance ESOP is ...
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Resources
Finally! Pre-approved ESOP Plan Documents to Make Your Life Easier
Historically, ESOPs were custom written documents produced by lawyers, which had to be submitted to the Internal Revenue Service for approval. These documents could be costly to amend and maintain. With the arrival this summer of IRS pre-approved ...
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What Is a Leveraged Buyout ESOP?
An ESOP may provide a more flexible solution for company owners compared to a traditional company sale. Watch the video to learn more about a leveraged buyout ESOP.
Leveraged Buyout ESOP
A leveraged buyout ESOP is a transaction ...
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What Can an ESOP Company Do Once the ESOP Owns All the Stock?
Once the ESOP owns all of the company stock, it faces the challenge of how to get stock into the hands of new employees. Watch our video to learn more.
Approaches to Free Up Shares
The simplest and most straightforward approach is ...
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What Are the Tax Risks of an ESOP Malfunction?
ESOPs and ESOP transactions are highly complex. They involve several areas of the Internal Revenue Code including corporate taxation, qualified plan, design and administration, and mechanical tests. It is important to understand how ESOP transactions ...
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Partial Withdrawal Liability – Keep Making Pension Contributions, Get Hit with a Bill Anyway
Are you considering laying off employees? Does your company contribute to a multi-employer pension fund (e.g. a union pension fund)? If so, you need to know about the partial withdrawal liability rules.
You may already know that ...
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Confused by the terminology? Check our Glossary of Terms