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Ideas & Insights

 





Insight Article

IRS rules on LLC sponsorship of an ESOP

The IRS issued a private letter ruling indicating that in some cases LLC units can qualify as employer securities for ESOP purposes.

  • Bushman, Anne
  • |



Insight Article

Who controls an ESOP-owned company?

This article explores the parties involved and decision-making processes that occur when an ESOP owns a portion, or all, of a corporation.

  • Bushman, Anne
  • |



White Paper

The devil is in the details

Article on ESOP distributions, focusing on the detailed mechanics of the how, when and what value is used at the time of the sale.

  • Miller, Becky
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Insight Article

What’s new with ESOPs?

A recap of recent changes in the ESOP environment covering everything from structuring transactions, valuation issues and regulatory updates

  • Bushman, Anne
  • |