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Presidential Advisory Panel's Proposal Would Abolish ESOPs, Repeal AMT
National Center for Employee Ownership [NCEO] 
Nov. 3, 2005
In his Employee Ownership Update for November 3, NCEO Executive Director Corey Rosen discusses the effect of the proposals in the final report of the Presidential Advisory Panel on Federal Tax Reform. Most importantly, the Panel's proposals would replace existing defined contribution plans (which include ESOPs) with a new Save at Work plan. Also of interest is the proposed repeal of the alternative minimum tax (AMT), which is of interest to those involved with incentive stock options.
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