Find Your Resource

The Certified Equity Professional Institute at Santa Clara University has released its 2008 research project focusing on restricted stock and restricted stock units as part of its ongoing GPS | Guidance, Procedures, Systems project.

Results are now in from the NCEO's survey of executive compensation in ESOP companies, the only such survey available. We had a very strong response, with 317 companies providing detailed answers.

The NCEO's first-ever ESOP transaction survey shows a number of trends in how companies structure, manage, and evaluate ESOP transactions.

John Lewis, the iconic UK department store and the flagship of the UK's employee ownership sector, announced in January that it would consider not paying its staff bonus.

The Employee Benefit Research Institute, the definitive source of data on retirement plans, reports that in 2006 only 50.6% of private sector wage and salary workers between 21 and 64 worked for an employer sponsoring an employee retirement plan, and only 40.3% participated in a plan.

After missing several self-imposed deadlines, conference committee leaders say that legislation to reform retirement plans might actually get reported back to the House and Senate for a final vote very soon.

House-Senate conferees have made little progress in reaching a compromise on competing versions of retirement plan bills. Rules for pension plan funding and third-party advice for 401(k) plan participants are the widest areas of disagreement.

Leaders in both parties have indicated they plan to move retirement plan reform bills this year. In the House, John Boehner (R-OH) will reintroduce the Republican bill he shepherded through that House last year. In the Senate, Tom Daschle (D-SD) will push a comprehensive Democratic bill (S.

The House has passed H.R. 1000, the Pension Security Act of 2003. The bill would exclude all ESOPs from its requirements except ESOPs in public companies that are combined with 401(k) plans or that allow employees to buy stock through deferrals into the plan.

Leaders in the House and Senate have moved to start the process for reforming retirement plan law again with the introduction in each chamber of legislation paralleling what passed in each House last year.