ESOPs /

" ... describes the federal income tax consequences of establishing and maintaining an Employee Stock Ownership Plan (ESOP) under [section] 401(a) and a leveraged ESOP under [section] 409 and [section] 4975. The Portfolio covers the requirements for initial and continuing qualification under [s...

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Bibliographic Details
Main Author: Kaplan, Jared
Corporate Author: Tax Management Inc
Other Authors: Brown, Gregory K. (Lawyer), Granados, Luis L., 1953-, Turley, Erin
Format: Online
Language:English
Published: Arlington, VA : Tax Management, [2004]-
Series:Tax management portfolios ; 354-9th
Tax management compensation planning portfolios ; portfolio 354-9th
Subjects:
Online Access:https://www.bloomberglaw.com/product/tax/citation/tm%20354
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