Investing the 1042 Rollover

This panel will help attendees understand the significant requirements that a business owner must fulfill before being able to take advantage of the tax deferral options offered by IRC Section 1042.
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New Financial Strategies for ESOPs

This Webinar looks at two new innovative ESOP strategies that help mitigate common risks in ESOP transactions. The first looks at providing reasonably priced downside protection for ESOP participants in the case of a sharp drop in stock value. The second looks at providing a strategy for reinvestment of gains made from the sale to an ESOP that meet all the qualified replacement property requirements while proving the same flexibility and protection of an index fund. You will learn:
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Planning for ESOP Sustainability

Employee Stock Ownership Plans (ESOPs) can be powerful tools for fostering employee engagement, creating a sense of ownership, and driving business success. However, maintaining the sustainability of an ESOP requires strategic planning, careful management, and continuous evaluation.
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Strategies to Manage Repurchase Obligation

Managing repurchase obligation is not a “set it and forget it” endeavor. It requires monitoring, planning, and an understanding of strategies available to your Company. This session will cover strategies and available options to help manage repurchase obligation.
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The Repurchase Obligation: Financing

There are several ways to finance the repurchase obligation, including "pay-as-you-go" funding, pre-funding, paying dividends/S corporation distributions, corporate-owned life insurance, and incurring debt, i.e., releveraging the ESOP. The methods for handling repurchased shares, i.e., redeeming or recycling, will also be discussed. This webinar will cover the mechanics as well as the pros and cons of each.
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The Repurchase Obligation: Forecasting

This webinar provides a basic understanding of the process of completing a repurchase forecast and the factors and assumptions that affect the outcome of forecast, including the impact of specific plan provisions (such as distribution timing and segregating accounts), the impact of the distribution mechanics (recycling vs. redeeming), and interplay between the stock value and the repurchase obligation.
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The Repurchase Obligation: Legal Issues

Closely held ESOP companies have a specific legal obligation to buy back stock from departing and diversifying employees. This webinar will describe these requirements and explore than various alternative approaches you can use on such issues as the timing, form, and requirements for distributions, including lump-sum versus installment payments, account segregation at termination, changing when the distribution occurs, diversification requirements, what valuation to use, and more.
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