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Guest dln1151
Posted

May participants in an ESOP also participate in a Cafeteria Plan?

Guest gdburns
Posted

WHY?

(Just pulling your leg.)

It might help dln1151 if you gave the reasoning also.

IMHO, being a participant in an ESOP does not give enough "ownership" rights to cause an ESOP particpant to be regarded as an owner/shareholder for exclusion purposes. And even then the exclusion would only apply to S-Corps and sole props etc not to C Corps. And even for S Corps it would be difficult for an individual ESOP particpant to have more than 2% control. As I recall, the ESOP participant is part of a "pool" and does not receive actual stock certificates. Ownership rights are "exercised" through a Trust, and it really is the Trust that owns the shares of stock, isn't it?

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