Determining the Cost Basis of S Corporation Shares

As I mentioned in my last column, the status of the ESOP plan sponsor as an S corporation can trigger different consequences for the participants in such ESOP than if the plan sponsor were a C corporation.

Distributions to Former Participants in Company Stock

I recently wrote here on the subject of tracking the cost basis of shares owned by an ESOP. The determination of cost basis is relevant when a distribution is made from the ESOP to a former participant in the form of shares of company stock.

ESOP Rules for Government Contractors Finalized

The Cost Accounting Standards Board (CASB) issued a final ruling in May 2008 that applies to federal government contractors who sponsor ESOPs. The effective date of 48 CFR Part 9904 was June 2, 2008. It amends CAS 412 and 415.

Forecasting ESOP Repurchase Obligations

Are your company's ESOP repurchase obligations like a monster hiding in the closet? How can you tell if they're a fire-breathing dragon or a harmless little mouse? How can you develop a plan for managing and funding repurchase obligations if you don't know what they are?

How Many "Buckets" of Shares Does Your ESOP Have?

As I mentioned when discussing safe harbor contributions made to an ESOP, those safe harbor contributions will likely need to be accounted for separately from other contribution sources.

How to Make Stock Distributions to Former ESOP Participants

In my prior columns we have explored the reasons that may lead you to make distributions to your former ESOP participants in the form of company stock rather than cash. So how does one go about making this distribution in the form of company stock?

How Well Do ESOP Acquisitions of Non-ESOP Companies Work?

According to the National Center for Employee Ownership, in recent years ESOP companies have been acquiring other companies at a rapid rate. There are probably as many or more companies acquired by ESOP companies as there are new ESOPs in any year.