Source: https://www.bna.com/esops-tax-research-p7701/
Timestamp: 2019-04-19 20:45:34+00:00

Document:
Tax Management Portfolio, ESOPs, No. 354-8th, describes the federal income tax consequences of establishing and maintaining an Employee Stock Ownership Plan (ESOP) under §401(a) and a leveraged ESOP under §§409 and 4975.
Tax Management Portfolio, ESOPs, No. 354-8th, describes the federal income tax consequences of establishing and maintaining an Employee Stock Ownership Plan (ESOP) under §401(a) and a leveraged ESOP under §§409 and 4975. The Portfolio covers the requirements for initial and continuing qualification under §401(a). The Portfolio also examines the ESOP incentive provisions contained in tax legislation. Finally, the Portfolio covers uses of funds or securities contributed to a leveraged ESOP and techniques for using a leveraged ESOP to provide financing to the employer corporation or as an alternative to a corporation's redemption of outstanding securities. For federal tax consequences that are not unique to ESOPs, but are common to other qualified retirement plans, see 351 T.M., Plan Qualification—Pension and Profit-Sharing Plans; 352 T.M., Specialized Qualified Plans—Cash Balance, Target, Age-Weighted and Hybrids; and 370 T.M., Qualified Plans—Taxation of Distributions.
Jared Kaplan, University of California at Los Angeles (A.B. 1960), Harvard University (LL.B. 1963); member, Illinois Bar. Past Chairman, Legislative and Regulatory Advisory Committee, The ESOP Association.
Gregory K. Brown, University of Kentucky (B.S. 1973), University of Illinois (J.D. 1975); member, Illinois Bar. Past Chairman, member, Legislative and Regulatory Advisory Committee, The ESOP Association. Past Member, Board of Directors, The ESOP Association. Past Chairman, Chicago Bar Association, Employee Benefits Committee. Member, ABA Tax Section, Employee Benefits Committee.
Luis Granados, Brown University (A.B. 1975), Georgetown University Law Center (J.D. 1978); member, District of Columbia and Maryland Bars. Past Chairman, Legislative and Regulatory Advisory Committee, The ESOP Association.
b. Danaher Corporation v. Chicago Pneumatic Tool Co.
d. In re: Fairchild Industries, Inc.
f. Andrade v. The Parsons Corp.
g. Ershick v. Greb X-Ray Co.
j. Tittle v. Enron Corp.

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