Employee Stock Ownership Plans (ESOPs)

1,183 topics in this forum

1. 409(p) testing and deemed owned shares

   By Guest tmills, May 11, 2007
   • 2 replies
   • 3.4k views
   • 
   • Guest
   • May 18, 2007

2. 409(p) Testing and Related Entities

   By ERISA-Bubs, September 27, 2016
   • 0 replies
   • 784 views
   • 
   • ERISA-Bubs
   • September 27, 2016

3. 409(p)(4)(D) Attribution in S Corp. ESOP

   By Guest TAG, October 17, 2003
   • 1 reply
   • 1.4k views
   • 
   • BeckyMiller
   • October 31, 2003

4. 411(d)(6)

   By Guest ptpnthr, January 20, 2003
   • 1 reply
   • 1.1k views
   • 
   • RLL
   • January 22, 2003

5. 411(d)(6) issue

   By KJohnson, December 12, 2003
   • 3 replies
   • 1.6k views
   • 
   • RLL
   • December 19, 2003

6. 415

   By Guest skc, November 28, 2005
   • 3 replies
   • 2.1k views
   • 
   • stephen
   • December 2, 2005

7. 415 Leveraged ESOP

   By Guest AG, January 22, 2000
   • 2 replies
   • 1.8k views
   • 
   • Guest
   • January 22, 2000

8. 415 and fiscal limitation year

   By DPL, September 30, 2014
   • 1 reply
   • 1.8k views
   • 
   • Kevin C
   • September 30, 2014

9. 415 and vesting

   By CTipper, April 13, 2007
   • 7 replies
   • 5.5k views
   • 
   • Guest
   • May 16, 2007

10. 415 annual additions

    By 7806akp, September 13, 2011
    • 4 replies
    • 2.6k views
    • 
    • 7806akp
    • September 14, 2011

11. 415 Calculation in Leveraged ESOP

    By Guest AG, January 22, 2000
    • 1 reply
    • 1.5k views
    • 
    • RLL
    • January 22, 2000

12. 415 limits

    By Tom Poje, November 21, 2007
    • 1 reply
    • 5.2k views
    • 
    • stephen
    • November 27, 2007

13. 423 Plans with a match?

    By Guest rim, September 15, 1999
    • 0 replies
    • 1.4k views
    • 
    • Guest
    • September 15, 1999

14. 423(b) beneficiaries

    By Guest grafals, June 10, 2004
    • 1 reply
    • 1.8k views
    • 
    • mbozek
    • July 9, 2004

15. 5% owner for RMD

    By TPATC, December 1, 2016   

    • ESOP
    • RMD
    • (and 1 more)

      Tagged with:

      • ESOP
      • RMD
      • top heavy
    • 2 replies
    • 1.8k views
    • 
    • GMK
    • December 2, 2016

16. 5% ownership rule

    By Marshall Vass, December 26, 2018
    • 11 replies
    • 3.2k views
    • 
    • BG5150
    • December 28, 2018

17. 5000 and 5309 Timing Requirements.

    By Guest Babs, November 19, 2000
    • 1 reply
    • 1.5k views
    • 
    • RLL
    • November 19, 2000

18. 5500 Schedule I ESOP question

    By Belgarath, June 9, 2023
    • 5 replies
    • 1.8k views
    • 
    • Paul I
    • June 10, 2023

19. 8955-SSA ESOP

    By ESOP Guy, November 22, 2011
    • 0 replies
    • 1.2k views
    • 
    • ESOP Guy
    • November 22, 2011

20. a. Div Deduction; b. Share Allocation

    By Guest gkaley, November 8, 2001
    • 3 replies
    • 1.9k views
    • 
    • RLL
    • November 8, 2001

21. Abusive S-corp ESOP?

    By Brenda Wren, May 16, 2003
    • 2 replies
    • 1.3k views
    • 
    • RLL
    • May 21, 2003

22. Accelerated distributions and BRF considerations?

    By Nate S, May 10, 2022
    • 5 replies
    • 831 views
    • 
    • Degrand
    • May 23, 2022

23. accelerated vesting schedule?

    By Lori H, September 17, 2008
    • 7 replies
    • 3.3k views
    • 
    • Lori H
    • September 18, 2008

24. Account segregation to cash of ESOP stocks of terminated employees before company sale

    By ESOPNovice, October 16, 2024
    • 5 replies
    • 1.8k views
    • 
    • Maru422
    • October 18, 2024

25. Adequate Consideration proposed regulations -- were they withdrawn

    By Guest Matthew Newman, January 27, 2000
    • 5 replies
    • 2.7k views
    • 
    • RLL
    • February 28, 2000

26. Administrative checklist

    By dmwe, March 23, 2011
    • 1 reply
    • 1.2k views
    • 
    • RLL
    • March 23, 2011

27. Administrative Fee re 404(k) Dividend Election - Charge to Participant

    By Guest amboyd, March 7, 2002
    • 4 replies
    • 1.6k views
    • 
    • mbozek
    • March 8, 2002

28. Adopting ESOP as of 12/31/23

    By RetirementPlanTPA, February 15, 2024
    • 5 replies
    • 1.2k views
    • 
    • JRN
    • February 19, 2024

29. Adopting pre-approved ESOP document

    By Belgarath, June 13, 2023
    • 3 replies
    • 974 views
    • 
    • ESOPMomma
    • June 13, 2023

30. ADP/ACP Testing

    By Guest T-BONE, October 4, 2001
    • 5 replies
    • 3.7k views
    • 
    • Guest
    • October 5, 2001

31. Advantage of ESOP over straight stock comp

    By Guest Taxman, June 6, 2004
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • June 6, 2004

32. Affiliated Employers no longer affiliated: now what?

    By Guest Grumbles, December 8, 2009
    • 1 reply
    • 1.4k views
    • 
    • Ron Snyder
    • December 9, 2009

33. Age 70 1/2

    By Guest Jan L, November 15, 2011
    • 6 replies
    • 3.6k views
    • 
    • GMK
    • November 16, 2011

34. All cash or just cash from contribution?

    By John A, September 5, 2001
    • 1 reply
    • 1.5k views
    • 
    • stephen
    • September 5, 2001

35. All ESOP stock being purchased by current shareholder

    By Guest deathbycashcall, September 6, 2011
    • 3 replies
    • 1.6k views
    • 
    • Peter Gulia
    • September 7, 2011

36. Allocate k-1 income of S-corp to ESOP?

    By John A, September 27, 1999
    • 3 replies
    • 4k views
    • 
    • John A
    • September 29, 1999

37. Allocating Dividends

    By Lori H, April 22, 2011
    • 3 replies
    • 2.3k views
    • 
    • Lori H
    • April 25, 2011

38. Allocation (Year-End Employment - Participant on Long Term Disability)

    By Yesrod5, March 12, 2014
    • 2 replies
    • 1.2k views
    • 
    • Yesrod5
    • March 12, 2014

39. Allocation of 1042 Shares

    By Guest John Nelson, May 19, 2000
    • 1 reply
    • 1.7k views
    • 
    • RLL
    • May 21, 2000

40. Allocation of 1042 Shares

    By Guest rcm, January 22, 1999
    • 3 replies
    • 2.2k views
    • 
    • Guest
    • May 26, 1999

41. Allocation of cash dividends in an ESOP

    By Guest pgkramm, October 25, 2003
    • 2 replies
    • 1.6k views
    • 
    • BeckyMiller
    • October 31, 2003

42. Allocation of declared dividends

    By Guest gnappi, October 6, 2004
    • 1 reply
    • 1.6k views
    • 
    • stephen
    • October 6, 2004

43. Allocation of Dividends

    By TPSreports, October 11, 2017
    • 5 replies
    • 2.7k views
    • 
    • BeckyMiller
    • October 19, 2017

44. Allocation of dividends on unallocated stock

    By Guest MikeD, March 27, 2006
    • 1 reply
    • 3.1k views
    • 
    • BeckyMiller
    • March 27, 2006

45. Allocation of Expenses between ESOP and Employer

    By Yesrod5, March 12, 2013
    • 3 replies
    • 1.8k views
    • 
    • Yesrod5
    • March 12, 2013

46. Allocation of Leveraged ESOP Stock

    By Tax Cowboy, December 6, 2018   

    • esop
    • stock allocation
    • (and 1 more)

      Tagged with:

      • esop
      • stock allocation
      • employee benefit
    • 1 reply
    • 1.1k views
    • 
    • ESOP Guy
    • December 6, 2018

47. Allocation of Released Shares

    By Guest DBolling, April 25, 2002
    • 3 replies
    • 2.3k views
    • 
    • RLL
    • April 26, 2002

48. allocations for 415 purposes on leveraged S-corp ESOP

    By Belgarath, May 22, 2018
    • 6 replies
    • 1.5k views
    • 
    • Belgarath
    • May 23, 2018

49. Allowable Discrimination

    By richard, February 4, 1999
    • 2 replies
    • 2.9k views
    • 
    • Guest
    • February 13, 1999

50. Amend ESOP to provide distributions no later than 5th plan year

    By EGB, August 17, 2001
    • 2 replies
    • 2.4k views
    • 
    • EGB
    • August 17, 2001