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A March 2015 Towers Perrin survey of 160 large public companies finds that many are rethinking their plans in light of the Supreme Court decision in the Fifth Third v Dudenhoeffer case.

The January 2018 edition of GardenCenter, available online, features a cover story on employee ownership, featuring three ESOP-owned companies (Gardeners Supply Company, Armstrong Garden Centers, and Pike Nu

The Beyster Institute at the UC San Diego's Rady School of Business will host a special session of its Certificate Program for Non-Professional ESOP Fiduciaries on November 26 to 28 in La Jolla, CA.

The Beyster Institute at UC San Diego's Rady School of Business will hold its Certificate Program for Non-Professional Fiduciaries on February 9 to 12.

In PLR 200709011 and PLR 20079012, the IRS ruled that the transfer of qualified replacement property (in the context of a Section 1042 ESOP transaction) to a grantor retained annuity trust (GRAT) does not constitute a disposition of the QRP.

The Travelers Group, a financial services company that includes Travelers/Aetna Insurance, Smith Barney, Commercial Credit, and other businesses, will make annual contributions of stock options equal to 10% of pay to all employees participating in its 401(k) plan.

Pamela Olson, acting assistant Treasury secretary for tax policy, said that the Administration would be willing to consider delaying proposed IRS regulations that would impose payroll tax withholding on incentive stock options and employee stock purchase plans if they are too burdensome.

Citing possible fiduciary and tax concerns with floor-price protection in ESOP companies, William K. Bortz, associate benefits tax counsel at the Treasury Department's Office of Tax Policy, said that the practice raised unanswered questions.

Daniel Hogans, an attorney-advisor in the Office of Tax Policy at the Treasury Department, told a November 17 meeting of the American Law Institute-American Bar Association that rules under Section 409A of the Code for deferred compensation cover stock awards that contain a feature extending the

In a May 31 article in Morningstar, Company Stock Ownership: The Risks Outweigh the Rewards, Mark Miller cites unpublished research by Vanguard that finds 90% of partic