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There has been some debate in the ESOP community about whether companies can segregate employee accounts into cash at termination (but before distribution) or can rebalance employee accounts at the end of the plan year by moving cash and stock in the accounts around so that all participants have

In a detailed ruling, a district court ruled in Coburn v. Evercore Tr. Co., N.A, No. 1:15-cv-00049-RBW (D.D.C. Feb. 17, 2016), that an unsuccessful change in business strategy was not enough to meet the special circumstances standard outlined in the Fifth Third Bancorp v.

When we started planning this year's conference, we knew we needed a health protocol system that would give people enough foresight to plan a trip many months in advance.

The recent COVID-19 relief bill attached to the Consolidated Appropriations Act allows certain retirement plan sponsors who laid off or furloughed employees due to the pandemic to avoid a partial plan termination.

Christopher Cox (R-CA), President Bush's nominee to head the Securities and Exchange Commission was a cosponsor of the "Broad-Based Stock Option Plan Transparency Act," a bill that would limit options expensing to the top five officers of a company.

An ongoing mantra of the NCEO is that employee involvement does not happen because a company allows it (think of all the "open doors" of management yet to be darkened by an employee with an idea) but because it structures it.

As trainers and educators, we at the OEOC spend a fair amount of time working with companies as we all try to unlock the secrets of building the ideal ownership culture.

Employee ownership has long been a feature of craft brewing in the United States, with many breweries owned in full or part by their employees (see, for example,

In a rare move, the government of Cuba invited Western reporters, including Americans, to visit the island and report on economic reform: the launching of an experiment in free enterprise in the form of cooperatives.

On December 11, the Cuban government announced new rules for cooperatives designed to increase the number of worker-owned businesses in a move expected to be part of a shift toward free markets.