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    Employee Stock Ownership Plan Answer Book:

    ISBN-10: 1454810319
    ISBN-13: 9781454810315
    Author(s): Brian M. Pinheiro, Ann M. Kim
    Description: Employee Stock Ownership Plan Answer Book covers the manyregulations, interpretations, rulings, and cases that seek to interpret thelaws governing the design, administration, and operation of ESOPs.
    Buy it from: $406.80

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    Publisher: Aspen Pub
    Binding: Cloth Text 
    Pages: 248
    Size: 7.50" wide x 10.25" long x 1.00" tall
    Weight: 1.694
    Language: English

    Employee Stock Ownership Plan Answer Book covers the manyregulations, interpretations, rulings, and cases that seek to interpret thelaws governing the design, administration, and operation of ESOPs.

    Overview
    ESOP Basics
    History of ESOPs
    Risks and Rewards of Establishing an ESOP
    Benefits and Advantages of ESOPs
    Risks and Disadvantages of ESOPs
    Repurchase Obligation: The Ultimate Cost
    Basic ESOP Requirements
    Structure of an ESOP
    Invested Primarily in Qualifying Employer Securities
    Acquisition of Employer Securities
    Section 401(a) Tax-Qualification Requirements
    Diversification
    Timing of Distributions
    Forms of Distribution
    Put Option Requirement: The Right to Demand Employer Securities
    Rebalancing and Reshuffling
    Voting Rights
    Deductibility
    General ESOP Deduction Rules
    Deducting Dividends
    Fiduciary Obligations in ESOPs
    Identification of ERISA Fiduciaries
    Delegating Fiduciary Duties
    Applying the ERISA Fiduciary Duties to ESOP Fiduciaries
    Breach of Fiduciary Duty and Mitigation of Liability
    ESOPs and Prohibited Transactions
    Statutory Requirements
    Exemptions from Prohibited Transactions
    Adequate Consideration
    Valuation
    Determining the ESOP's Value
    The Independent Appraiser
    Section 1042 Transactions
    Overview of Code Section 1042
    Written Statements of Election and Purchase
    Statement Of Code Section 1042 Election
    Qualified Securities Test
    ESOP Ownership Test
    Qualified Replacement Property Test
    Employer's Verified Written Statement of Consent
    Deferred Taxation of Section 1042 Transaction Proceeds
    Prohibited ESOP Allocations to Shareholders
    Donations of Securities to an ESOP
    Securities Reporting and ESOPs of Publicly Traded Companies
    Securities Considerations
    ESOPs Sponsored by Publicly Traded Companies
    Leveraged ESOPs
    Leveraging: A Unique ESOP Feature
    Exempt Loans
    Refinancing Exempt Loans
    Mechanics of a Leveraged ESOP
    Repayment of Exempt Loans and Release of Employer Securities
    ESOPs Maintained by Subchapter S Corporations
    Subchapter S Corporation ESOP Basics
    Taxation of Subchapter S Corporation ESOPs
    Subchapter S Corporation ESOP Anti-Abuse Rules
    Mergers and Acquisitions: Transactions with ESOPs as Buyers or Sellers
    ESOPs and M&A Transactions
    Acquisitions Divestitures
    Sale of the Company Sponsoring the ESOP
    Other Transactions and Considerations
    Apprendices
    Response to Technical Assistance Request (#1) Concerning Immediate Resale Provisions in ESOPs
    Response to Technical Assistance Request (#2) With Regard to Language That Is Required To Be Included in an ESOP
    Response to Technical Assistance Request (#4) Regarding Rebalancing and Reshuffling Provisions in ESOPs and Stock Bonus Plans
    Response to Technical Assistance Request (#5) With Regard to Reshuffling Provisions in ESOPs Designed To Prevent the Occurrence of a Nonallocation Year
    Form S-8 - Registration Statement Under the Securities Act of 1933
    IRS Form 2553 - Election by a Small Business Corporation

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