Focus on . . . Employee Stock Ownership Plans for S Corporations
David A. Pratt
Albany Law School
Journal of Pension Benefits, Vol. 6, No. 1, p. 47, Autumn 1998
Beginning this year, S corporations can now adopt Employee Stock Ownership Plans (ESOPs). Although this presents many planning opportunities for S corporations and their shareholders, numerous factors must be considered before making the adoption decision.
Number of Pages in PDF File: 9
Keywords: S corporations, Employee Stock Ownership Plans (ESOPs)
Date posted: September 3, 2009
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