Employee Stock Ownership Plan Answer Book:

ISBN-10: 1454810319

ISBN-13: 9781454810315

Edition: 2012

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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.

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Book details

Copyright year: 2012
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

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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