Focus on . . . Employee Stock Ownership Plans for S Corporations

Journal of Pension Benefits, Vol. 6, No. 1, p. 47, Autumn 1998

9 Pages Posted: 3 Sep 2009

Date Written: 1998

Abstract

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.

Keywords: S corporations, Employee Stock Ownership Plans (ESOPs)

Suggested Citation

Pratt, David A., Focus on . . . Employee Stock Ownership Plans for S Corporations (1998). Journal of Pension Benefits, Vol. 6, No. 1, p. 47, Autumn 1998, Available at SSRN: https://ssrn.com/abstract=1467012

David A. Pratt (Contact Author)

Albany Law School ( email )

80 New Scotland Avenue
Albany, NY 12208
United States
518-472-5870 (Phone)

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