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Articles: Employee Stock Ownership Plans (ESOPs)
For current news, see the Employee Ownership Update.
Basic Issues
- ESOPs in S Corporations
- How an Employee Stock Ownership Plan (ESOP) Works
- Steps to Setting Up an ESOP
- 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