Employee Ownership Blog

President Obama's proposed budget for the 2014 fiscal year would "eliminate section 404(k) ESOP dividend deduction for large C corporations," and calculates that the move would increase federal tax revenue by $407 million that fi

At its April 10 board meeting, the Financial Standards Advisory Board (FASB) voted to issue an exposure draft that, if approved, would indefinitely defer the adoption of disclosures of numeric values of valuation inputs for company stock in employee benefit plans.

The NCEO is revising its ESOP Communications Sourcebook. The most important part of this resource is the material we receive from ESOP companies.

The National Association of Stock Plan Professionals (NASPP) is offering its annual survey of design issues for domestic stock plans. The only way for companies to see the results of the survey is to complete the survey, which closes on April 19.

Writing in the Guardian, Giles Tremlett described the impact of the economic downtown on the world's largest worker cooperative, the Mondragon Cooperative Corporation

The NCEO identified 40 of the 900 largest public companies in the United States that provide broad-based options to employees (meaning most or all full-time employees are eligible for awards, although they may not actually get them), and 17 that provide broad-based restricted stock grants or simi

In Harris v GreatBanc, Judge Manuel Real of the U.S. District Court for the Central District of California dismissed the argument of the U.S. Department of Labor (DOL) that an indemnification provision violates ERISA.

The 2013 UK budget includes £50 million ($76 million) for "a capital gains tax relief on the sale of a controlling interest in a business into an employee ownership structure" and notes that the intent will be to include this relief in the 2014 finance bill.

On January 13, 2013, the U.S. Department of Labor announced various changes to the Form 5500 delinquent filer voluntary compliance program. The changes include a requirement to file electronically, specified which forms need to be filed, and created an online calculator for penalties.

The Center for Organizational Dynamics at the University of Pennsylvania will again host "the first and only program anywhere formally addressing the relationship between the distinctive nature of ESOP companies and the effectiveness of leaders." The program consists of two week-long sessions, on

According to a recent survey by Pensions & Investments, "among the biggest DC [defined contribution] plans, company stock represented a 15

The British government will make changes to the Companies Act of 2006 to make it easier for employees to own shares, most significantly for closely held companies.