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Entrepreneur Rollover Stock Ownership Plan (ERSOP) -- Using Retirement $$ to Start a Business
BusinessWeek 
Nov. 18, 2004 Excerpt: Be aware that ERSOP is a marketing phrase, rather than an Internal Revenue Service term, and most of the business and estate-planning experts we talked to weren't familiar with the plan. While the promoters assure potential investors that they have obtained favorable IRS 'determination letters' about the plans' legality, critics point out that determination letters can be challenged. No binding IRS ruling for or against this kind of plan seems to exist. MORE >> |
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