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Available Back Issues of the Journal of Employee Ownership Law and Finance

Single back issues are $25 each for NCEO members and $35 each for nonmembers. Ordering information is at the bottom of this page. See here for more information on the Journal itself.

Volume 20, No. 1 (Winter 2008)

A State-by-State Analysis of S Corporation Tax Treatment: Renee Lewis
Equity Interests in Limited Liability Corporations: Daniel N. Janich and Corey Rosen
Case Studies on Employee Ownership: A Review: Joseph R. Blasi and Douglas L. Kruse
Recent Litigation over Company Stock in 401(k) Plans: Corey Rosen
ESOP Considerations with Regard to SFAS No. 157 Fair Value Measurements: Robert Reilly

Volume 19, No. 4 (Fall 2007)

Reasonable Key Executive Compensation in Majority Employee-Owned Corporations: James G. Rabe
Designing an Equity Incentive Plan: Corey Rosen
Stock Option Grants to Investors in Pre-IPO Companies: Michael S. Melbinger and Laura A. McShane
The AICPA Statement on Standards for Valuation Services: Robert Reilly
Interview with Robert Beyster: Joseph Blasi

Volume 19, No. 3 (Summer 2007)

Equity Compensation Legal Update: Alisa J. Baker, Corey Rosen, and Christine Zwerling
Adjustments to Financial Statements for ESOP Contribution Expense: Chip Brown
A Technical Roadmap to Expense Allocation Under FAS 123(R): Terry Adamson and Colin Donnelly
Reasonableness of Executive Compensation Economic Analysis Data Sources: Victoria A. Platt
Point of View: The ESOP Post-Transaction Price Drop: Is There a Better Way?: Chuck Morn

Volume 19, No. 2 (Spring 2007)

ESOP and Related Plans Legal Update: David R. Johanson
Effective Business Valuation Reports for ESOP Compliance and Controversy Purposes: Robert F. Reilly
Point of View: A Proposal for Addressing Contentious ESOP Valuation Matters: Eric R. Alexander

Volume 18, No. 4 (Fall 2006)

The ESOP Performance Puzzle in Public Companies: Robert Stretcher, Steve Henry, and Joseph Kavanaugh
Policy Note: Are Diversification and Employee Ownership Incompatible?: Joseph Blasi and Douglas Kruse
New 409A Guidance Extends Plan Amendment Deadline, Provides Other Relief: Richard Alpern
What Kind of Employee Involvement Matters?: Loren Rodgers
Effects of the ESOP Repurchase Obligation on Company Value: Dennis H. Locke and Wayne D. Fjeld
Ten Elements of the ESOP Business Valuation Assignment: Robert F. Reilly

Volume 18, No. 3 (Summer 2006)

The Impact of the Pension Protection Act of 2006 on ESOPs and 401(k) Plans: David Ackerman and Brian Hector
Criminal and Civil Charges Brought in Stock Option “Backdating” Schemes: Mary Powell and Alison Wright
Research Note: Employee Ownership in the 2002 General Social Survey: Joseph Blasi and Douglas Kruse
NCEO Survey Shows Most Companies Keeping their ESPPs, with Few Changes: Pam Chernoff
Adjusting for Forfeitures Under FAS 123(R): Barbara Baksa
Voluntary Programs Available to Correct Defects in Qualified Plans: Steven R. Lifson
Differences in ESOP Valuations of Big Businesses and Small Businesses: Robert Reilly

Volume 18, No. 2 (Spring 2006)

ESOP Legal Update: David R. Johanson
Equity Compensation Legal Update: Alisa J. Baker and Corey Rosen
The New Deferred Compensation Rules Under Code Section 409A: Sarah K. Ivy
Applying Income Normalization Adjustments in ESOP Valuations: Robert F. Reilly

Volume 18, No. 1 (Winter 2006)

Using Convertible Preferred Stock in ESOP Transactions: Robert E. Massengill
Issues in Using Securities to Acquire ESOP-Owned Companies: Bruce Dravis
Planning for ESOP Repurchase Obligations: Judith L. Kornfeld
Underwater Stock Options and Repricing Strategy: Daniel N. Janich
What ESOP Appraisers Need to Know About Bankruptcy Valuation Services: Robert F. Reilly

Volume 17, No. 4 (Fall 2005)

Retirement Security and Wealth Accumulation in S ESOP Companies: Corey Rosen
The NCEO's 2005 ESOP Executive Compensation Survey: Corey Rosen
SFAS No. 142 Implications for ESOP Stock Valuations: Robert F. Reilly
The Effect of SFAS Nos. 141 and 142 on ESOP Stock Valuations: Robert F. Reilly

Volume 17, No. 3 (Summer 2005)

S Corporation ESOP Anti-Abuse Rules: The Impact of the IRS's New Temporary Regulations: David Ackerman, John A. Kober, and Elizabeth S. Perdue
ESOPs' Fables: Increased Scrutiny for Fiduciaries of Employee Stock Ownership Plans: Timothy R. Lee
Distributions from an ESOP in the Form of Employer Stock: An Unfortunate Trap for the Unwary: John D. Menke
Valuation Adjustments in ESOP Employer Stock Valuations: Robert F. Reilly
Procedures for Financial Advisors to Help ESOPs Avoid Overpaying in Acquisitions: Robert F. Reilly

Volume 17, No. 2 (Spring 2005)

Equity Compensation Legal Update: Alisa J. Baker and Corey Rosen
ESOP Legal Update: David R. Johanson
The Impact of FASB's New Equity Expensing Rules on Private Companies: Alisa McMillan

Volume 17, No. 1 (Winter 2005)

An ESOP Administration Primer: Anthony I. Mathews and Robert Conroy
Reasonableness of Compensation Analyses of Retained Owner/Managers in ESOP Stock Acquisitions: Robert F. Reilly
Beyond Senior Credit: Alternative Sources of Capital for ESOP Transactions: Mary Sullivan Josephs
Stock Options in Divorce: William Dunn and Donna Yip
Employee Ownership at United Airlines and Southwest Airlines: Rosemary T. DeRiso

Volume 16, No. 4 (Fall 2004)

2004 Tax Law Makes Changes to ESOPs and Equity Compensation Plan Rules: Corey Rosen
New PLR Affirms Expanded Contribution Limits for Leveraged ESOPs and Other Plans: Roland M. Attenborough and Roland G. Thon
The Taxation of ESOP Distributions: Matt Keene and Peter Prodoehl
Nonleveraged ESOPs: Robert E. Massengill
Equity Alternatives for U.S. ESOP Companies with Non-U.S. Employees: Mary K. Samsa and Marla B. Anderson
Demystifying the Lattice Model: Thomas D. Miller

Volume 16, No. 3 (Summer 2004)

Valuing Options for the FASB’s Proposed Expensing Rule: A Sneak Preview: Marc S. Katsanis
Beyond the Numbers: Fiduciary Risks Become Credit Risks and Affect ESOP Lending: Mary Sullivan Josephs and Vaughn Gordy
Do You Need an ESOP Distribution Policy?: Rebecca L. Hoffman and Cindy A. Prodoehl
A New Study on Pre-IPO Discounts for Lack of Marketability: Robert F. Reilly
Recent Research on Valuation Adjustments for Voting Rights: Robert F. Reilly

Volume 16, No. 2 (Spring 2004)

ESOP Legal Update: David R. Johanson
Equity Compensation Legal Update: Corey Rosen and Alisa J. Baker
Shareholder Obligations of the ESOP Trustee: Brian Ippensen and Merri Ash

Volume 16, No. 1 (Winter 2004)

Sarbanes-Oxley: What It Means for Private Companies and ESOPs: John W. Titus and B. David Joffe
Company Stock in 401(k) Plans: Trends and Prospects: Corey Rosen
How Will Expensing Affect Broad-Based Equity Awards?: Corey Rosen
A Tiered Approach to Equity Design with Multiple Equity Compensation Vehicles: Martin Staubus, Blair Jones, Daniel Janich, and Clare Hatfield
Direct Stock Purchases in Closely Held Companies: David R. Johanson
Enhancing the Value of Qualified Replacement Property with a Limited Liability Company: Roland M. Attenborough and Roland G. Thon
Creating Equity-Equivalent Plans in Nonprofits: Corey Rosen

Volume 15, No. 4 (Fall 2003)

Expensing Stock Options: What Are the Markets Saying?: Ashish Garg and William T. Wilson
An Update on Multi–Stage ESOP Transactions: Victor N. Alam, Gregory K. Brown, and David R. Johanson
Recent Litigation over Company Stock in 401(k) Plans: Corey Rosen
Converting a 401(k) Plan to an ESOP and Creating a KSOP: David R. Johanson

Volume 15, No. 2 (Spring 2003)

ESOP Legal Update: David R. Johanson
Stock Options Legal Update: Corey Rosen, William R. Pomierski, and William J. Quinlan, Jr.

Volume 14, No. 4 (Fall 2002)

Designing and Drafting ESOPs: Kevin G. Long
State Securities Law Considerations for Stock Option and Stock Purchase Plans: Matthew Topham
Research Evidence on the Prevalence and Effects of Employee Ownership: Douglas Kruse
Post-Enron Issues for Stock Options: Alisa J. Baker

Volume 14, No. 3 (Summer 2002)

ESOP Legal Update: David R. Johanson, with Laurence A. Goldberg, Helen H. Morrison, and Susan Peters Schaefer
Stock Options Legal Update: Corey Rosen
Chao v. Hall Holding Company, Inc.: The Sixth Circuit Weighs in on the Adequate Consideration Requirement: Anne Marie La Bue
Rule 701: Its Parameters and Nuances: Kirk F. Maldonado
Remedies for Retaliatory Termination of ESOP Committee Members: Gregory K. Brown and Gary W. Howell

Volume 14, No. 2 (Spring 2002)

Enron, 401(k) Plans, and the Future of Employee Ownership: Corey Rosen
SEC Adopts New Disclosure Rules for Equity Incentive Plans: Louis C. Taormina and Michael A. Thompson
Protecting ESOP Participants Against Dilution When New Debt Is Incurred to Finance the Purchase of Additional Shares: David Ackerman
Voluntary Programs Available to Correct Defects in Qualified Plans: Steven R. Lifson
Privatization: Ownership for the Classes or the Masses?: Dan Bell

Volume 13, No. 2 (Spring 2001)

2000 ESOP Legal Update: Laurence A. Goldberg, David R. Johanson, Susan Peters Schaefer, and Helen H. Morrison
Recent Developments in Employee Stock Plan Legislation Outside the U.S.: June Anne Burke and Piia Pilv
China Looking to Employee Ownership as Potential Cornerstone of Economic Reform: Martin Staubus and Corey Rosen
European Equity Crossing the Atlantic: How to Give It a Proper American Welcome: Simon G. Zinger
Bofors: A Case Study of an ESOP Sale: Corey Rosen
The New, New, New Thing: Business Models and Employee Ownership After the Dot-Com Crash: Martin Staubus
Stock Options as a Driver for More Committed Employees: Lori Holsinger

Volume 12, No. 4 (Fall 2000)

A Practical Framework for Converting a 401(k) Plan to an ESOP and Creating a KSOP: David R. Johanson
Fiduciary Perils of the ESOP Gift Mentality: Anne Marie La Bue
IRS Expands Its Programs Available to Correct Defects in Qualified Plans: Steven R. Lifson
Employee Involvement in Companies with Broad-Based Stock Option Programs: Ed Carberry

Volume 12, No. 3 (Summer 2000)

Note: Don't buy this issue to get "Extending U.S. ESOPs to Foreign Employees"--read it in our multinational book instead.

Filing Form 5500 in Small Companies: Dorothy E. Mathews and Renee M. Yahr
ESOP Fiduciary Committees: Dina Schlossberg and James Steiker
ESOP Forum: What Steps Can a Company Take to Stay Employee Owned?: Ronald J. Gilbert, Deborah Groban Olson, Anthony Mathews, David C. Light, and Richard C. May
Extending U.S. ESOPs to Foreign Employees: Helen H. Morrison and Joseph S. Adams
Broad-Based Stock Options and Company Performance: What the Research Tells Us: Joseph Blasi, Douglas Kruse, James Sesil, and Maya Kroumova

Volume 12, No. 2 (Spring 2000)

1999 Legal Update: David R. Johanson, Jeffrey F. Krenzel, and Susan Peters Schaeffer
FASB Releases New Guidance for Stock Option Accounting: Thomas M. Haines
Shifting Control in an ESOP Context: David R. Johanson and Gregory E. Kniesel
Trends in Broad-Based Stock Option Plans: Steven Sabow and Erin Milligan
Modeling ESOP Company Management for Better Operations and Profits: Jacquelyn S. Yates

Volume 11, No. 2 (Spring 1999)

1998 Legal Update: David R. Johanson, Ronald L. Ludwig, and Helen H. Morrison
State Use of JTPA Funds for Preliminary ESOP Feasibility Studies: John Logue, Richard Glass, and John Grummel
IRS Programs for Correcting Qualification Failures: Jeffrey F. Krenzel
The ACS Employee Ownership Index Update: Lisa M. Hollod
Designing a Broad-Based Stock Option Plan: Corey Rosen
Evergreen Provisions for Stock Option Plans: Thomas LaWer
Communicating Stock Options: Ed Carberry

Volume 10, No. 4 (Fall 1998)

Wealth and Income Consequences of Employee Ownership: A Comparative Study from Washington State: Peter A. Kardas, Adria L. Scharf, and Jim Keogh
Seller-Financed ESOPs and Leveraged QRP Transactions: Bruce F. Bickley and James G. Steiker
Editorial Roundtable: A Baker's Dozen of Technical Questions: Members of the Journal editorial board and associates from Principal Financial Group
The Parametrix ESOP Committee: Douglas S. Crummey
The Repurchase Obligation and Company Value: How ESOPs Can Long Endure: Tim Jochim
Marketability Discounts and ESOP Acquisitions of Minority Share Interests: Andrew S. Kubersky
The ACS Employee Ownership Index Update: Lisa M. Hollod
Performance-Based Stock Options: Arthur S. Meyers
Handling Death, Divorce, and Leaves of Absence Under a Stock Option Plan: Arthur S. Meyers
The State of Employee Ownership in Russia: Sergey Mitsek

Volume 10, No. 3 (Summer 1998)

Qualified Domestic Relations Orders and ESOPs: Karen D. Ng
Pass-Through of Proxy and Tender Decisions: New Guidance from the NationsBank Case: Donald J. Myers and Michael B. Richman
S Corporation ESOPs and Liberty Check Printers, Part II: Stephen D. Smith, Robert E. Stiles, Kim S. Abello, and Paul Annett
The Economics of ESOPs for S Corporations: Richard A. Schlueter
IRS Audit Guidelines for ESOPs and Some Suggestions for Approaching an IRS/DOL Audit: E. Van Olson
Breaking Down the Barriers to ESOP Communications: Peter Prodoehl
The ACS Employee Ownership Index Update: Lisa M. Hollod
Duties of the Stock Option Plan Administrator: Michael Brody and Carine Schneider
Preparing for an Initial Public Offering: Mark A. Borges
Stock Option Repricings: Roger D. Stern
Communicating Stock Plans to Employees: Sandy Miller

Volume 5, No. 1 (Winter 1993)

Supervisor-Subordinate Relations in Employee Ownership Companies; ESOP Accounting
Note: If you're interested in accounting for ESOP transactions, you should get our Leveraged ESOPs book, not this issue. Similarly, for stock options accounting you should buy The Stock Options Book.
Supervisor-Subordinate Relations in the 100% ESOP Firm: Geoffrey Moss
From Obstacles to Catalysts: Redefining the Role of Employee Owner Supervisors: Jim Bado and Dan Bell
Recent Changes or Proposed Changes Covering the Accounting by Plan Sponsors of ESOP Transactions: Rebecca J. Miller
Mature ESOPs in Crisis or Transition: Anthony M. Vienna
Text of 1992 Russian Privatization Law: Sections Relevant to Employee Ownership and Employee Buyouts

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