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The ESOP Exit Strategy
Oleh:
Miller, Scott D.
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 209 no. 3 (Mar. 2010)
,
page 32.
Topik:
Employee Stock Ownership Plan (ESOP)
;
Companies
;
Employees
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.28
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
The scenario is all too common. A majority partner wants to retire, but the remaining partners can’t afford to buy him or her out, or they want out themselves. Key employees eye the door as rumors swirl that the company may be sold to a larger competitor that is sure to clean out any “redundancies.” And other interested parties— key customers, suppliers and lenders—begin to ask about the owners’ succession plan. The confluence of 35 years of progressive employee stock ownership plan (ESOP) financial successes, S corporation tax attributes, potentially higher taxes on the horizon and an aging baby-boomer generation combine to make ESOPs an attractive option that private company CFOs—and the CPAs who advise them—should consider.
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