Employee Stock Ownership Plans (ESOPs)

1,184 topics in this forum

1. S-corp deductibility limits for an ESOP

   By Guest Jenifer, October 10, 2000
   • 2 replies
   • 1.5k views
   • 
   • RLL
   • October 29, 2000

2. S-corp distribution dividend payment

   By Belgarath, January 10, 2019
   • 7 replies
   • 3.6k views
   • 
   • Belgarath
   • January 14, 2019

3. S-Corp ESOP

   By Guest HD, February 23, 1999
   • 1 reply
   • 2k views
   • 
   • Guest
   • March 31, 1999

4. S-Corp ESOP - Change Distribution Form - Protected Benefit

   By Guest ERISAk, October 2, 2013
   • 1 reply
   • 1.5k views
   • 
   • ESOP Guy
   • October 3, 2013

5. S-Corp ESOP Distribution - "Immediate Put"?

   By Übernerd, April 30, 2007
   • 0 replies
   • 1.9k views
   • 
   • Übernerd
   • April 30, 2007

6. S-Corp ESOP exchanging shares of different classes

   By Guest jigpsu100, December 2, 2004
   • 1 reply
   • 1.5k views
   • 
   • BeckyMiller
   • December 9, 2004

7. S-Corp ESOP with Call Option

   By Just Me, June 28, 2007
   • 3 replies
   • 2.9k views
   • 
   • BeckyMiller
   • December 12, 2007

8. S-corp ESOP, non-allocation year consequences

   By Belgarath, March 26, 2013
   • 2 replies
   • 2.6k views
   • 
   • ESOP Guy
   • March 27, 2013

9. S-Corporation cash distributions to participants.

   By Guest jigpsu100, January 4, 2005
   • 3 replies
   • 1.9k views
   • 
   • Guest
   • January 10, 2005

10. S-ESOP - excludable stock / permanence

    By EBspecialist, January 20, 2016   

    • esop
    • controlled group
    • (and 2 more)

      Tagged with:

      • esop
      • controlled group
      • permanence
      • ksop
    • 0 replies
    • 1.2k views
    • 
    • EBspecialist
    • January 20, 2016

11. Safe Harbor Contribution in ESOP plan instead of 401(k)

    By Rai401k, November 5, 2013
    • 2 replies
    • 3.2k views
    • 
    • ESOP Guy
    • November 5, 2013

12. Safe harbor matching contribution in the ESOP (not a KSOP)

    By Marcus R Piquet, March 3, 2015
    • 2 replies
    • 2.3k views
    • 
    • Marcus R Piquet
    • March 4, 2015

13. sale of company with nonleveraged ESOP

    By Guest JBeck, August 27, 1999
    • 1 reply
    • 1.8k views
    • 
    • RLL
    • August 27, 1999

14. Sale of ESOP Stock-Escrow

    By Guest ladler, March 28, 2002
    • 1 reply
    • 2.8k views
    • 
    • BeckyMiller
    • March 28, 2002

15. Sam Zell S ESOP leveraged purchase of Chicago Tribune Q

    By Tax Cowboy, April 23, 2022   

    • esop loan
    • esop
    • (and 1 more)

      Tagged with:

      • esop loan
      • esop
      • prohibited transactions
    • 2 replies
    • 840 views
    • 
    • Tax Cowboy
    • April 25, 2022

16. sample financial statement for esop with 401k

    By Guest Lil Anderson, July 31, 2007
    • 0 replies
    • 4.4k views
    • 
    • Guest
    • July 31, 2007

17. SAR Program - How much is too much?

    By Esop2, September 3, 2018
    • 6 replies
    • 1.3k views
    • 
    • Esop2
    • September 5, 2018

18. Savings & Loans

    By Guest cls3277, January 13, 1999
    • 1 reply
    • 2.4k views
    • 
    • BeckyMiller
    • January 19, 1999

19. Schedule E and securities acquisition loan question

    By Guest DBolling, May 7, 2002
    • 0 replies
    • 1.3k views
    • 
    • Guest
    • May 7, 2002

20. Schedule E- Loan Under Code Section 133

    By Lori Foresz, April 15, 2009
    • 1 reply
    • 1.5k views
    • 
    • A Shot in the Dark
    • April 15, 2009

21. SEC Prospectus/Communication requirements

    By Guest PAL100759, March 4, 2004
    • 0 replies
    • 2.3k views
    • 
    • Guest
    • March 4, 2004

22. Sec. 1042 and ESOP Stock allocations

    By Guest DDB, January 2, 2001
    • 1 reply
    • 1.6k views
    • 
    • RLL
    • January 2, 2001

23. Second half of ESOP not paid

    By Joe010284, May 9, 2019
    • 3 replies
    • 1.5k views
    • 
    • rr_sphr
    • May 10, 2019

24. Section 1042

    By Scott, September 10, 1999
    • 1 reply
    • 1.5k views
    • 
    • RLL
    • September 11, 1999

25. Section 1042 prohibited allocations and "recycled" shares

    By Guest Doug Johnston, September 11, 2000
    • 13 replies
    • 4.4k views
    • 
    • RLL
    • October 29, 2000

26. Section 1042 Qualified Replacement Property

    By Guest H.J. Simpson, September 12, 2001
    • 0 replies
    • 2.5k views
    • 
    • Guest
    • September 12, 2001

27. Section 1042 Tax-free Exchanges

    By Guest TDeckert, June 15, 1999
    • 3 replies
    • 2.4k views
    • 
    • Guest
    • June 19, 1999

28. Section 1372 Fringe Benefits

    By Guest ama, August 28, 2001
    • 2 replies
    • 1.5k views
    • 
    • Guest
    • August 29, 2001

29. Section 204(h) notice for freezing ESOP

    By Lori H, April 30, 2015
    • 9 replies
    • 2.9k views
    • 
    • ESOP Guy
    • May 5, 2015

30. Section 409(o) payout limits

    By JustSayin, June 1, 2022
    • 1 reply
    • 841 views
    • 
    • ESOPMomma
    • June 2, 2022

31. Section 423 ESPP and ERISA

    By Guest awg, June 4, 2002
    • 1 reply
    • 3.9k views
    • 
    • Kirk Maldonado
    • June 4, 2002

32. Section 453 Installment Sale and 1042 Tax Free Rollover

    By Guest Babs, March 16, 2000
    • 1 reply
    • 4.8k views
    • 
    • RLL
    • March 16, 2000

33. Securities law & registration exemptions - 1042 sales

    By Dawn Hafner, June 13, 2000
    • 16 replies
    • 3.9k views
    • 
    • RLL
    • June 15, 2000

34. Self-Correcting Retirement Plan (ESOP) while under audit?

    By Tax Cowboy, May 19, 2020   

    • esop
    • audit
    • (and 1 more)

      Tagged with:

      • esop
      • audit
      • self-correction program
    • 3 replies
    • 1k views
    • 
    • Luke Bailey
    • May 19, 2020

35. Selling a company with a leveraged ESOP

    By Guest tfurlong, June 22, 2005
    • 7 replies
    • 4.6k views
    • 
    • RLL
    • June 24, 2005

36. Semi-annual allocation periods

    By John Feldt ERPA CPC QPA, May 14, 2009
    • 0 replies
    • 1.3k views
    • 
    • John Feldt ERPA CPC QPA
    • May 14, 2009

37. Share forfeiture used to reduce contributions

    By Guest tmills, September 1, 2005
    • 3 replies
    • 2.4k views
    • 
    • Guest
    • September 27, 2005

38. Share Release and Matching Contribution

    By Disco Stu, June 2, 2003
    • 5 replies
    • 3.1k views
    • 
    • RLL
    • June 8, 2003

39. Share release when amortization schedule "changes"

    By mattmc82, May 29, 2019
    • 3 replies
    • 783 views
    • 
    • mattmc82
    • May 30, 2019

40. shareholder purchasing shares from ESOP

    By eilano, May 22, 2006
    • 1 reply
    • 1.4k views
    • 
    • Kirk Maldonado
    • May 24, 2006

41. Shares sold to ESOP subject to a buyback provision or a voting trust so that seller can maintain control

    By Guest ladycpa, March 22, 2005
    • 4 replies
    • 2.2k views
    • 
    • Guest
    • March 30, 2005

42. Shares valued on a minority or control basis

    By Guest John Nelson, January 15, 2003
    • 2 replies
    • 1.7k views
    • 
    • Guest
    • January 16, 2003

43. Should an ESOP disclose M&A negotiation details on a Diversification Notice?

    By Nate S, August 28, 2024   

    • esop
    • diversification
    • (and 1 more)

      Tagged with:

      • esop
      • diversification
      • m&a
    • 12 replies
    • 1.8k views
    • 
    • EBECatty
    • August 30, 2024

44. single sum to installments

    By Guest Benefitsrock, June 14, 2010
    • 0 replies
    • 1.1k views
    • 
    • Guest
    • June 14, 2010

45. Small Amount Exception for Right to Distribution in Stock?

    By casey72, May 17, 2017
    • 6 replies
    • 1.9k views
    • 
    • BeckyMiller
    • May 22, 2017

46. small ESOPS and fidelity bond coverage

    By Guest Dolores Lawrence, October 23, 2002
    • 1 reply
    • 1.7k views
    • 
    • BeckyMiller
    • December 13, 2002

47. stock acquisition

    By Guest mab, December 3, 2002
    • 1 reply
    • 1.3k views
    • 
    • BeckyMiller
    • December 13, 2002

48. Stock Appreciation Rights and synthetic equity

    By Belgarath, May 28, 2014
    • 4 replies
    • 2.7k views
    • 
    • Belgarath
    • May 28, 2014

49. Stock Appreciation rights program with ESOP

    By Belgarath, August 30, 2018
    • 15 replies
    • 3.3k views
    • 
    • Bob the Swimmer
    • September 6, 2018

50. Stock Bonus ---> ESOP

    By Guest jmlumpkin, April 23, 2004
    • 1 reply
    • 1.4k views
    • 
    • RLL
    • April 28, 2004