Detail Reinvigorating Aging ESOPs   Oleh:  Terry, Thomas D. ; Powell, David W. ; Lanoff, Ian Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 189 no. 3 (2000), page 49-56. Topik: esop; re - invirogating; ESOP s Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.10 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel 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. To solve these problems, ESOP sponsors must carefully consider possible corrective action - including reloads, refinancings, grantor trusts (and even possible plan terminations) as well as tax and accounting changes - to arrive at a solution that best serves the company and participants, all while complying with ERISA and the IRC. Companies created leveraged ESOP s in the late 1980 s and early 1990 s, borrowing funds to purchase company stock. In the intervening years, the plans repaid the stock acquisition loans and released shares to participant accounts. As these loans near the end of their terms, employers face new problems if these plans are to continue in the future. This article focuses primarily on issues of interest to large employers, many of which are public companies. Other concerns that confront private company ESOP s exclusively - S corporation ESOP s, IRC section 1042 transactions and valuations issues among them - are not addressed because much has been written about them elsewhere. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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