employee stock ownership plan

(redirected from Employee Stock Ownership Plans)
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  • noun

Synonyms for employee stock ownership plan

a program under which employees regularly accumulate shares and may ultimately assume control of the company

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References in periodicals archive ?
However, when taxpayers (other than C corporations) sell securities that they have held for at least three years in a C corporation that isn't publicly traded to an employee stock ownership plan (ESOP), they can elect not to recognize gain on the sale and reinvest the proceeds in replacement property.
The bill would modify the definition of fiduciary under the Employee Retirement Income Security Act of 1974 to exclude appraisers of employee stock ownership plans.
Many employee stock ownership plans (ESOPs) created over the past 20 years are experiencing the pains of old age as tax and other projections diverge from the original plan designs.
In the Taxpayer Relief Act of 1997, Congress repealed the UBTI requirement for employee stock ownership plans (ESOPs) that own S stock for tax years beginning after 1997.
With the assistance of potent pension fund financiers, those investments could have been structured to promote widespread capital ownership-for example, by insisting that employee stock ownership plans (ESOPs) be included as a component of LBOs.
Horowitz has practiced in Philadelphia for over two decades, concentrating on tax-qualified retirement plan design and compliance; executive compensation, retention and severance; employee health plans; and employee stock ownership plans.
Employee stock ownership plans benefit the seller, the buyer and the lender.
It has been common practice for private companies that sponsor employee stock ownership plans (ESOPs) to purchase ESOP stock directly from former ESOP participants after the stock is distributed from the plan.
41 per share noncash charge in the first quarter 1994 related to the adoption of AICPA Statement of Position 93-6, "Employers Accounting for Employee Stock Ownership Plans.
89-8, Expense Recognition for Employee Stock Ownership Plans.
Social Security alone won't provide a comfortable retirement, and there's an ever-growing array of additional savings programs available-401(k)s, IRA, Employee Stock Ownership Plans (ESOPs), annuities, and 403(b)s, to name a few.
25 per share on the cumulative (1985 Series B) preference stock as to those shares which are held outside the company's employee stock ownership plans.
76-3, Accounting Practices for Certain Employee Stock Ownership Plans, requires that such dividends be charged to retained earnings for financial reporting purposes.
Smiley states, "We probably know more about employee stock ownership plans and ESOP-assisted buyouts and have more experience with real companies in real situations over many, many years than anyone.
76-3, Accounting Practices for Certain Employee Stock Ownership Plans, is the only existing authoritative literature on the accounting for ESOPs.
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