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The Nebraska legislature passed a bill, LB 49, that would authorize the ownership of public accounting firms by ESOPs. The ESOP could own up to 49% of the firm.

In September, the Senate Finance Committee passed the National Employee Savings and Trust Equity Guarantee Act, a broad retirement plan reform bill that contains many of the same provisions passed the year before to address post-Enron concerns about diversification of employee stock in 401(k) pla

Under a new law passed in the Netherlands, previously one of the most option-unfriendly tax jursidictions, employees can choose to have their options taxed on grant or on the spread at exercise.

Register for the NCEO's first ever Ownership Culture Survey Networking program by December 3rd.

Now that people are filing tax returns, the new 1099-B reporting requirements may cause confusion and sometimes overpayment of taxes for recipients of equity awards, including participants in ESPPs.

Effective December 29, 2004, final regulations under Section 401(k) (T.D.

In recent years, it has become more common for companies (particularly publicly traded companies) to integrate their 401(k) plans and ESOPs, using the ESOP to make their corporate match and, in many cases, allowing employees to invest in company stock as an option for their deferrals.

In Notice 2007-100, the IRS has provided details on transition relief for deferred compensation taxation rules under Section 409A.

The new regulations for deferred compensation taxation have been issued-all 400 pages of them. For equity compensation plans, the rules are basically the same, but they allow companies to give departed employees more time to exercise options without triggering the tax.

The Foundation for Enterprise Development, the Employee Ownership Foundation, and Equity Administration, Inc., announced a new award program for promising research by an emerging scholar that would "identify innovative research in management or management-related disciplines that considers high-i