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Employee Stock Ownership Plans (ESOPs)
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Basic Issues
- ESOPs in S Corporations
- How an Employee Stock Ownership Plan (ESOP) Works
- Ownership Transitions: ESOPs Compared to Other Strategies
- Steps to Setting Up an ESOP
- The ESOP Participant's Guide to ESOP Distribution Rules
- Using an Employee Stock Ownership Plan (ESOP) for Business Continuity in a Closely Held Company
Specialized Topics
- A Brief History of S Corporation ESOP Scams
- Creating the Ownership Edge at Your ESOP Company
- Dividends and Employee Ownership
- Duties of the ESOP Committee
- ESOP Tax Incentives and Contribution Limits
- ESOP Termination: Why Companies Terminate Their Plans
- ESOP Vesting, Distribution, and Diversification Rules
- Freezing or Terminating an ESOP
- How Small Is Too Small for an ESOP?
- Largest Study Yet Shows ESOPs Improve Performance and Employee Benefits
- Open-Book Management
- The Rights of ESOP Participants
- The Virtues of Using ESOPs with Charitable Contributions
- Twelve Bogus Reasons Not to Do an ESOP (and Seven Good Ones)
- Valuation Discounts in ESOPs
- 401(k) Plans as Employee Ownership Vehicles, Alone and in Combination with ESOPs
Equity Compensation Plans
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Basic Issues
- Employee Stock Options Fact Sheet
- Equity Incentives in Limited Liability Companies (LLCs) (aka Limited Liability Corporations)
- Performance Stock Options in Broad-Based Plans
- Phantom Stock and Stock Appreciation Rights (SARs)
- Restricted Stock and Direct Stock Purchase Plans
- Sharing Equity in a Startup or Established Entrepreneurial Venture
- Stock Options, Restricted Stock, Phantom Stock, Stock Appreciation Rights (SARs), and Employee Stock Purchase Plans (ESPPs)
Specialized Topics
- Avoiding Lawsuits in Your Stock Option Plan
- Broadly Granted Stock Options Improve Corporate Performance
- Equity Compensation: Who Gets What?
- Exemption from Securities Registration Under Rule 701
- Five Common Myths About Broad-Based Equity Plans
- Five Key Errors in Designing Equity Compensation Plans in Closely Held Companies
- Performance Effects of Options in "New Economy" and Unionized Companies
- Stock Option Grant Announcements and Shareholder Value
- Stock Options and the Alternative Minimum Tax (AMT)
General Topics
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Basic Issues
- A Brief Overview of Employee Ownership in the U.S.
- A Comprehensive Overview of Employee Ownership
- A Statistical Profile of Employee Ownership
- How to Choose an Employee Stock Plan for Your Company
- Key Studies on Employee Ownership and Corporate Performance
- Research Evidence on Prevalence and Effects of Employee Ownership
- Research on Employee Ownership and Corporate Performance
Specialized Topics
- A Conceptual Guide to Employee Ownership for Very Small Businesses
- A Guide to Doing Academic Research on Employee Ownership
- Data Show Widespread Employee Ownership in U.S.
- Educating Yourself to Make a Good Employee Ownership Decision
- Employee Ownership as a Retirement Plan
- Employee Ownership Companies Pay Less for Workers' Compensation Costs
- ESOPs, Broad-Based Stock Options, and the Stock Market
- The Employee Ownership 100: America's Largest Majority Employee-Owned Companies