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Full Text: Joint Committee on Taxation Report on Enron Tax and Compensation Issues (PDF)
Joint Committee on Taxation [JCT], U.S. Congress 
Feb. 19, 2003
745 pages (!) Excerpt: The specific qualified plan issues addressed ... are: (1) the phase out of the ESOP offset under the Enron Retirement Plan; (2) the conversion of the Enron Retirement Plan into the Enron Cash Balance Plan; (3) investment of the ESOP in Enron stock; (4) a change in recordkeeper under the Enron Savings Plan shortly before the bankruptcy that resulted in a blackout period during which investment changes could not be made, including selling Enron stock ...
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