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Employee Ownership Update for December 18
National Center for Employee Ownership [NCEO]Link to more items from this source
Dec. 18, 2002
NCEO executive director Corey Rosen discusses the first IRS ruling to address S corporation ESOP abuses--here, the use of shell corporation ESOPs that were set up before the March 14, 2001, grandfathering deadline for the anti-S corporation abuse rules in EGTRRA, and later sold to companies for use as tax avoidance mechanisms. The update also covers a study of declining stock option use in California's Silicon Valley.

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