Employee Stock Ownership Plans (ESOPs)

1,184 topics in this forum

1. 409(p) Compliance Question

   By SadieJane, November 14, 2018
   • 1 reply
   • 801 views
   • 
   • EBECatty
   • November 15, 2018

2. Transfer of profit sharing shares (409(p) protective transfer))

   By MPLSLAW, May 13, 2019   

   • 409(p) prohibited transactions
   • 1 reply
   • 801 views
   • 
   • ESOP Guy
   • May 16, 2019

3. Studies performed after 2008 Market crash

   By Tax Cowboy, March 6, 2020   

   • esop
   • 3 replies
   • 797 views
   • 
   • Tax Cowboy
   • March 10, 2020

4. Corresponding ERISA section?

   By Griswold, January 11, 2017
   • 1 reply
   • 795 views
   • 
   • Griswold
   • January 11, 2017

5. Where to find ESOP plan sponsors discharge of fiduciary duties codified in law/advisory bulletins/LRM/Treas regs?

   By Tax Cowboy, March 29, 2021
   • 3 replies
   • 790 views
   • 
   • RatherBeGolfing
   • March 30, 2021

6. Share release when amortization schedule "changes"

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

7. CO Lawyer Recommendations

   By Crjcpm, October 6, 2021
   • 4 replies
   • 781 views
   • 
   • Crjcpm
   • October 8, 2021

8. Code Section 4960 Apply to ESOPs?

   By EB_Associate, April 9, 2021
   • 5 replies
   • 780 views
   • 
   • EB_Associate
   • April 13, 2021

9. Esop disqualified - Ttee obligation to participants

   By Tax Cowboy, June 28, 2022   

   • esop
   • disqualified
   • 2 replies
   • 779 views
   • 
   • Luke Bailey
   • July 2, 2022

10. ESOP Sponsor Acquiring Property from Related Employer

    By Plan Doc, November 24, 2021
    • 1 reply
    • 768 views
    • 
    • EBECatty
    • November 24, 2021

11. Declaratory Action bond anouy for appeal from USTC

    By Tax Cowboy, February 1, 2024
    • 1 reply
    • 765 views
    • 
    • Peter Gulia
    • February 1, 2024

12. Revisiting: Are ESOP Determination Letters accepted by the IRS at this time? Required?

    By Tax Cowboy, March 13, 2021
    • 1 reply
    • 753 views
    • 
    • JHawk
    • April 13, 2021

13. Repurchase of ESOP stock at Plan Termination

    By TPATC, April 19, 2018   

    • esop
    • stock
    • 1 reply
    • 753 views
    • 
    • JRN
    • April 20, 2018

14. ESOP and 2 401k plans

    By cpc0506, December 28, 2018
    • 2 replies
    • 743 views
    • 
    • ESOP Guy
    • December 29, 2018

15. ESOP IDR response - expanding tax years?

    By Tax Cowboy, February 27, 2019
    • 1 reply
    • 730 views
    • 
    • A Shot in the Dark
    • February 28, 2019

16. Is IRS Form 1744 final ESOP audit closing letter?

    By Tax Cowboy, August 24, 2020   

    • esop
    • audits 5500s
    • 0 replies
    • 721 views
    • 
    • Tax Cowboy
    • August 24, 2020

17. Diversification at Discretion of Plan Sponsor

    By kmhaab, October 25, 2023
    • 1 reply
    • 718 views
    • 
    • EBECatty
    • October 26, 2023

18. Lump Sum Threshold

    By HCE, September 25, 2024
    • 0 replies
    • 717 views
    • 
    • HCE
    • September 25, 2024

19. Change of compensation definition for terminating ESOP

    By OKC73134, December 5, 2018   

    • terminating plans
    • esops
    • 1 reply
    • 714 views
    • 
    • JamesK
    • December 6, 2018

20. 200% Appreciation Unusual?

    By ST, April 23, 2020
    • 4 replies
    • 712 views
    • 
    • ESOP Guy
    • April 24, 2020

21. Handling Distributions Before Valuation is Completed

    By kmhaab, December 16, 2021
    • 2 replies
    • 695 views
    • 
    • ESOP Guy
    • December 17, 2021

22. Non-allocation of 1042 shares

    By JRN, May 31, 2018
    • 0 replies
    • 695 views
    • 
    • JRN
    • May 31, 2018

23. Distribution provisions, timing, etc.

    By Belgarath, June 15, 2018
    • 1 reply
    • 695 views
    • 
    • Luke Bailey
    • June 15, 2018

24. NUA in KSOP and triggering event

    By EsopAdmin, June 11, 2018   

    • esop
    • nua
    • 0 replies
    • 691 views
    • 
    • EsopAdmin
    • June 11, 2018

25. Transfer to avoid a 409(p) failure

    By Belgarath, April 4, 2019
    • 0 replies
    • 666 views
    • 
    • Belgarath
    • April 4, 2019

26. Coverage Test on a Small Frozen ESOP

    By Lori H, March 28, 2017
    • 1 reply
    • 662 views
    • 
    • Mike Preston
    • March 28, 2017

27. Compensation for ABT - combo ESOP and k plan

    By cpc0506, January 10, 2019
    • 3 replies
    • 661 views
    • 
    • Mike Preston
    • January 10, 2019

28. Warrants given to charitable trust controlled by family- are they still synthetic equity

    By ESOP Guy, February 18, 2022
    • 1 reply
    • 656 views
    • 
    • Degrand
    • May 23, 2022

29. Installment payments miscounted, is correction necessary?

    By Nate S, March 27, 2023   

    • esop distributions
    • esop
    • (and 1 more)

      Tagged with:

      • esop distributions
      • esop
      • error correction
    • 1 reply
    • 628 views
    • 
    • ESOP Guy
    • March 27, 2023

30. USTC Rule 213 Reply to Answer

    By Tax Cowboy, February 8, 2024
    • 0 replies
    • 617 views
    • 
    • Tax Cowboy
    • February 8, 2024

31. ESOP Loan paid off, time to pay terminees

    By Brenda Wren, August 30, 2019
    • 0 replies
    • 595 views
    • 
    • Brenda Wren
    • August 30, 2019

32. ESOP US Tax court case procedure after Govt

    By Tax Cowboy, May 15, 2025
    • 0 replies
    • 548 views
    • 
    • Tax Cowboy
    • May 15, 2025

33. Forfeiture amendment- retroactive application

    By Guest212, June 25, 2019
    • 0 replies
    • 474 views
    • 
    • Guest212
    • June 25, 2019

34. Lump Sum Payment Offered by Former Employer

    By AdamTM, November 30, 2025
    • 6 replies
    • 434 views
    • 
    • MBESQ
    • December 30, 2025