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The NCEO has now compiled new data on the prevalence of ESOPs, stock bonus plans, and related plans (plans that function in the same way as an ESOP but that technically do not file as an ESOP).

Broad-based employee ownership is still in its infancy in most European countries, but there is growing interest in the idea. Two new papers from a recent seminar led by Erik Poutsma of the Nijmegen School of Management in The Netherlands highlight the developments.

The SEC has approved new rules for the New York Stock Exchange and the NASDAQ for shareholder approval of equity plans. The rules are effective June 30, with very limited transition rules for some existing plans. For the NYSE, the new rules are Section 303A(8) of the Listed Company Manual.

In FASB Staff Position (No.

At the end of this year, the NCEO will publish my new short book, An Ownership Tale.

The world's leading organization of worker cooperatives, CICOPA (the International Organisation of Industrial, Artisanal and Service Producers' Cooperatives) identified over 91,000 worker cooperatives around the world, according to its

Employers do not need to report the exercise of incentive stock options and sale of employee stock purchase plan shares to the IRS for 2007 transactions.

Section 1042 of the Internal Revenue Code allows sellers of closely held companies to defer taxation from any gain to the extent that they reinvest the proceeds of the sale in domestic stock and bonds.

Institutional Shareowner Services (ISS), which provides widely followed advice to institutional investors on corporate governance matters, has issued its 2011 policy guidelines, including a new policy encouraging companies to hold annual say-on-pay votes for management.

On September 17, the Labor Committee of the New Jersey Senate unanimously approved bill S945, legislation by Donald Norcross (D) that creates a gross income tax exclusion for capital gain