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Results for: Taxes and Tax Policy | Showing Results: 1 to 25 | Total Results: 36 | Sort By: Alphabetical Publication Date

10 Things to Know about IRC Section 1042 

Section 1042 of the Internal Revenue Code allows for the deferral of capital gains tax when selling qualified securities to an employee stock ownership plan (ESOP). Here are 10 things we think selling shareholders should know about the 1042 election. 
Author: Khorsand, Behzad
Pub. Date: 2014-12-10

Broad-Based Employee Share Ownership in Australian Listed Companies: Survey Report 

The project subjects the existing regulatory regime for employee share ownership plans in Australia – in tax, corporate and labour law – to technical and empirical scrutiny. This research report presents findings from a survey of employee share ownership practice in ASXlisted companies. 
Author: Landau, Ingrid; Mitchell, Richard; O'Connell, Ann; Ramsay, Ian; Marshall, Shelley
Pub. Date: 2009-04-01

Critical Mass Radio Show Featuring Keith Molchan and Martin Staubus 

This Critical Mass Radio Show discusses why, when and how business owners should choose the ESOP path as the correct succession strategy… 
Author: Franzi, Richard; Molchan, Keith; Staubus, Martin
Pub. Date: 2015-03-17

Does an ESOP Make Sense? Craft Beer's Growth and Consolidation 

The consolidation and sale of some beloved brands to Big Beer has raised eyebrows and piqued new questions about the industry’s identity. The good news is the industry is still expanding with more than 4,000 U.S. craft breweries, over 100 in San Diego alone, and there is an opportunity for employee stock ownership plans (ESOPs) to play a larger role in the industry’s future. 
Author: Vira, Damien
Pub. Date: 2015-12-09

Employee Ownership Australia and New Zealand 

Employee Ownership Australia and New Zealand (EOA) was formed in July 2011 out of the Australian Employee Ownership Association (AEOA). EOA has the same principles as those shared of the AEOA’s founders. When AEOA was formed by 20 companies in 1986 its principles were to be a member-focused, non-profit association. Its purpose was to assist members with their employee ownership (or co-ownership) plan, employee engagement and involvement and employee participation levels
Author: Employee Ownership Australia and New Zealand
Pub. Date: 2011-01-01

Employee Ownership Companies on the Hunt - Acquisitions by ESOP Companies 

With ESOPs now formed almost entirely at very healthy companies – and many of those enjoying the unique cash flow benefits of operating as ESOP-owned S corporations – a growing number of these companies have become the predators of the M&A jungle... 
Author: Staubus, Martin
Pub. Date: 2012-01-01

Employee Share Ownership in Unlisted Entities: Objectives, Current Practices and Regulatory Reform 

The project subjects the existing regulatory regime for employee share ownership plans in Australia – in tax, corporate and labour law – to technical and empirical scrutiny. This report considers the objectives and current practice in this area and notes that employee ownership levels tend to be lower for unlisted entities than for listed entities. It also examines the regulatory obstacles to such ownership and makes recommendations for reform to facilitate employee ownership in this area. 
Author: O'Connell, Ann
Pub. Date: 2008-12-01

Employee Share Ownership Schemes: Two Case Studies 

This study seeks to open up an examination of the reasons for implementing an ESO scheme at the enterprise level in Australia, through two interview-based case studies conducted at National Australia Bank Ltd and Palm Springs Ltd. 
Author: Barnes, Andrew; Josev, Tanya; Lenne, Jarrod; Marshall, Shelley; Mitchell, Richard; Ramsay, Ian; Rider, Cameron
Pub. Date: 2006-03-01

Employee Stock Options at Microsoft Corporation 

Students prepare an analysis of Microsoft Corporation's financial statements and footnotes to understand the impact of its use of stock options. 
Author: Lynch, Luann J.; Brownlee, E. Richard, II; Blair, Robert T.
Pub. Date: 2003-05-29

ESOP Basics: When Employee Ownership Makes Sense 

The number of Employee Stock Ownership Plans (ESOPs) in the United States has increased from approximately 200 employing 250,000 workers in 1974 to over 11,000 established ESOPs in 2005 covering an estimated 11 million employees. 
Author:
Pub. Date: 2009-01-01

ESOPs in Indiana: State Emphasizing Employee Ownership Model 

Staff members at Vasey Commercial Heating & Air Conditioning in Zionsville are company owners as part of an employee stock ownership plan. 
Author: Ottinger, Matt L.
Pub. Date: 2008-01-01

ESOPs 

ESOPs are a unique combination of a benefit plan and a tool of corporate finance. The value of the plan, as an employee benefit, is directly related to the performance of the company, creating an effective incentive for management and employees to perform well. 
Author:
Pub. Date: 2012-01-01

Inclusive Capitalism for the American Workforce: Reaping the Rewards of Economic Growth through Broad-based Employee Ownership and Profit Sharing 

What can be done to reverse the economic disparity in our nation and restore prosperity for all? This paper lays out a policy reform that will help restore the link between economic growth and the earnings of workers so that the recovery re-establishes a prosperous middle class. The reform encourages firms to develop broad-based incentive compensation systems that link employee earnings to the performance of the firm. This reform would give employees access to the capital-related earnings of their companies comparable to that of the senior executives who run these firms. 
Author: Freeman, Richard B.; Blasi, Joseph; Kruse, Douglas L.
Pub. Date: 2011-03-01

Mid-Missouri Energy: Ethanol from Corn 

Mid-Missouri Energy is a farmer-owned cooperative created to take advantage of the growing interest in ethanol as an automotive fuel. 
Author: Reinhardt, Forest L.; Holbrook, Noel Michele; Weber, James; Sartor, Karla
Pub. Date: 2010-12-01

Note on Employee Stock Ownership Plans (ESOPs) and Phantom Stock Plans 

Provides a brief overview of employee stock ownership plans (ESOPs) and phantom stock plans for owners of closely held companies. 
Author: Crane, Dwight B.; Reinbergs, Indra A.
Pub. Date: 2000-11-08

Opinion: Looking for the Perfect Buyer? 

With all the news about company bankruptcies, increased government regulations, higher equipment costs and economic uncertainty, some motor-carrier owners are looking for options... 
Author: Gilbert, Ronald J.; Parham, Jim
Pub. Date: 2014-12-10

Ottawa Devices, Inc. (B) 

The Rollins family assembly was meeting to choose between several business strategies, including an employee stock ownership plan. 
Author: Reiling, Henry B.; Midgley, Harry C.
Pub. Date: 2004-11-23

Practice Note: Questions and Answers Regarding ESOPs for Family Businesses  

Assessing the applicability of employee stock ownership plans for a family firm requires a basic understanding of their characteristics, followed by a careful analysis of the costs and benefits in the specific case. This note provides general information and offers guides for the critical, specific questions an adviser or owner should ask. 
Author: Hoffmire, John; Willis, James; Gilbert, Ronald
Pub. Date: 1992-01-01

S Corp ESOP Legislation Benefits and Costs: Public Policy and Tax Analysis 

Samuel Zell’s acquisition of the Tribune Company in December 2007 using an S corporation employee stock ownership plan (S ESOP) brought S ESOPs to national attention. 
Author: Freeman, Steven F.; Knoll, Michael
Pub. Date: 2008-07-29

Section 1042: A Guide to Floating Rate Notes 

Floating rate notes (FRNs) are bonds that have a variable coupon that is pegged to a reference rate, typically LIBOR, plus a fixed spread. There are several variations of FRNs, but this article will focus on those utilized to fulfill IRC Section 1042 requirements. 
Author: Vira, Damien
Pub. Date: 2015-09-02

Section 1042: A Guide to Qualified Replacement Property 

The shareholder of a C corporation can defer or eliminate capital gains taxes when he or she sells stock to an employee stock ownership plan… 
Author: Vira, Damien
Pub. Date: 2015-03-09

Selling Ownership to an ESOP: An Attractive Route to Cashing Out 

Any business owner who evaluates their succession options without investigating the concept of an employee stock ownership plan will be making a mistake. What is an ESOP, and how does it work? 
Author: Staubus, Martin
Pub. Date: 2012-06-13

Sometimes EXIT is Spelled ESOP 

In this 20-minute radio interview, Martin Staubus, executive director, Beyster Institute at the Rady School of Management is interviewed by host, Bill Black on ExitCoachRadio.com. 
Author: Staubus, Martin
Pub. Date: 2014-02-19

Sunderland Home Care Associates (SHCA) 

The business model developed by Sunderland Home Care Associates (SHCA) is based on “involving people, valuing people.” 
Author:
Pub. Date: 2009-01-01

Tax-Advantaged Employee Share Schemes: Analysis of Productivity Effects

Oxera was commissioned by HM Revenue & Customs (formerly the Inland Revenue) to examine the impact of tax-advantaged share schemes on UK company performance (whereby companies reward their employees by granting them shares, or share options, as part of their remuneration package). 
Author:
Pub. Date: 2007-08-01