If the plan is changed in exchange for actual ownership, the results under Sec. 409A are vastly different for phantom stock plans, stock options, and SARs.
This item briefly discusses some risk areas for newly domesticated CFCs to help advisers spot issues for clients.
This item summarizes some fundamental income tax considerations for employers related to stock-based compensation under U.S. federal income tax laws.
An ESOP, like any tax-qualified plan, will only receive promised benefits if the employer follows all of requirements related to establishing and maintaining a tax-qualified plan.
An employee stock ownership plan (ESOP) is a stock bonus plan or a combination of a stock bonus plan and money purchase pension designed to invest primarily in stock of the employer.
This two-part article covers significant developments in employee benefits. Part II focuses on guidance released under PPACA and chages to qualified plan rules.
Editor: Frank J. O'Connell, Jr., CPA, Esq. Employee stock ownership plans (ESOPs) currently cover 10 million employees in the U.S. participating in approximately 11,000 plans, according to the ESOP Association. With the number of plans expected to increase, the need for tax accounting and recordkeeping for ESOPs is becoming more