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

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

The Ownership of Enterprise 

Henry Hansmann explains why different industries and different national economies exhibit different patterns of ownership forms.  
Author: Hansmann, Henry
Pub. Date: 2000-03-04

The Roots of Broadened Stock Ownership 

This analysis examines recent trends in stock ownership and explains the reasons for the dramatic increase in stock ownership among a broader and increasingly diverse number of Americans. 
Author: Saxton, Jim
Pub. Date: 2000-04-01

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

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

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

The Straight Scoop on ESOPs 

Why is this employee benefit plan so popular in the engineering industry? 
Author: Rusk, Ian
Pub. Date: 2005-11-10

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

Zions Bancorp 

Zions First National Bank is taking advantage of a provision in the new stock options accounting standard by selling securities that will pay out as the employee stock options they track are exercised. 
Author: The National Center for Employee Ownership
Pub. Date: 2007-01-01

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

The ESOP-Owned S Corporation: Bringing Ownership to Life with Synthetic Equity 

The “ESOP-Owned S Corporation” structure offers truly remarkable advantages that can transform a business into a tax-exempt, for-profit entity. 
Author: Staubus, Martin
Pub. Date: 2008-01-01

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

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

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

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

Tullis Russell 

Paper manufacturer and distributor Tullis Russell became majority employee owned in 1994 in a pioneering arrangement that involved the transfer of ownership to staff and unlocked capital for the family that had owned most of the business since 1809. 
Author:
Pub. Date: 2009-01-01

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

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

The Origin and History of the ESOP and Its Future Role as a Business Succession Tool 

The first ESOP (employee stock ownership plan) came into being in 1956. This article describes the origin and history of the ESOP and explains why ESOPs will increasingly become the business succession tool of choice for many owners of privately held businesses. 
Author: Menke, John D.; Buxton, Dickson C.
Pub. Date: 2010-01-01

Using an ESOP to Liquidate a Portion of the Value of a Family Business 

Technically, an ESOP is a retirement plan and serves the purpose of accumulating retirement savings for the company’s employees. In practice, however, they can act as a cash buyer of private company stock, thus creating a source of liquidity for the company’s owners. 
Author: Staubus, Martin
Pub. Date: 2010-03-19

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

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

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

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

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