Bates & Company, Inc.
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Regional Vice President of Sales The Retirement Plan Company
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Compass
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AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Loan & Distribution Specialist AimPoint Pension
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The Enron Debacle: Lessons for Tax Policy (PDF)
Jane G. Gravelle, published by the Urban-Brookings Tax Policy Center Feb. 21, 2003
Excerpt: [I]f we wish to discourage excessive concentration of retirement plan investments in employer stock--and there seem to be good reasons to do so-- we need to recognize that even if we adopt provisions that encourage more prudent diversification behavior in some types of plans, we are providing the juiciest tax benefits to employee stock ownership plans (ESOPs)-- plans that can invest solely (and must invest primarily) in employer stock.
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