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S Corporation ESOPs
Prerecorded Webinar
S corporations are not taxed directly; rather, taxation is passed through to shareholders. However, to the extent an ESOP owns an S corporation, its share of corporate profits are not taxable for federal, and often state, income tax purposes. (The ESOP trust itself is the shareholder, not the employees in the plan.) Thus, an S corporation 100% owned by an ESOP pays no federal (and often no state) income tax. S corporation ESOPs do not have all the same benefits as C ESOPs; most notably, sellers to an S ESOP cannot defer capital gains taxes on the sale, and corporate ESOP contribution limits can be somewhat lower. There are also special rules to prevent S corporation ESOPs from being used primarily to benefit a small number of people. Nonetheless, S corporation ESOPs can be a tremendous competitive advantage and are expanding at a rapid rate. This Webinar covers the issues you need to know about S corporation ESOPs.
Program
Webinar Format
NCEO Webinar replays are the recorded version of our live Webinars, using PowerPoint presentations broadcast over the internet. You will receive a link to replay the webinar whenever and as often as you wish. For a list of our other Webinar replays, see our meeting list.
Fee Information
$50 for NCEO members, $75 for nonmembers.
Your registration gives you access to unlimited replays while this version of the seminar is online. If you are not an NCEO member but join now ($90 for 1 year), you will receive the member rate.
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