Browse By

Ideas & Insights

 




White Paper

Accounting for ESOP transactions

The fundamentals of accounting for leveraged ESOP transactions and what plan sponsors and their advisors can anticipate


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
  • |











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
  • |


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.