Nicholas Pension Consultants
Compensation Strategies Group, Ltd.
Nova 401(k) Associates
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|American Jobs Creation Act Tax Bill Changes ESOPs, ISOs, ESPPs, and DC Plans|
National Center for Employee Ownership [NCEO]
Oct. 11, 2004
Excerpt: On October 6, the House approved a House-Senate conference committee's compromise language on the massive 650-page American Jobs Creation Act tax bill. The bill appears likely to pass the Senate either by mid-October or when Congress returns for a lame-duck post-election session. The bill contains several changes important to S corporation ESOPs and to equity compensation plans.
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