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On May 3, the Fifth Circuit Court of Appeals in Perez v. Bruister, No. 14-60811 (5th Cir. 2016) upheld a district court ruling (Perez v. Bruister, 54 F. Supp. 3d 629 [S.D. Miss.

Of the 72 employers on the 2011 Fortune magazine 100 Best Companies to Work For list that are for-profit, U.S.-based, and not legal or accounting partnerships, 39 (54%) have some form of broad-based employee ownership. That percentage has stayed remarkably consistent year after year.

Forty-six of the 78 companies that have stock on the recently released Fortune 100 Best Companies to Work For list for 2020 have some form of broad-based employee ownership plan, the highest percentage yet.

Thank you to the many companies who have already filled out the first-ever ESOP transaction survey. Company responses help us answer questions no one has been able to answer before, such as:

In April, the IRS issued final regulations under Section 415 of the Internal Revenue Code, which places limits on annual additions to defined contribution plans. Generally, the regulations simply codify existing requirements, but they also made some changes worth noting.

I'm hearing from a lot of our member companies that as we start getting a clearer picture of the coming post-pandemic era, their planning horizons are starting to get longer again.

As passed by the Senate Finance Committee, the "National Employee Savings and Trust Equity Guarantee Act" would prohibit employees from deferring taxation on stock options, restricted stock, or other equity arrangements by electing to defer any compensation until some point after the exercise of

The Pension Reform Act passed by the Senate Finance Committee concurs with the House-passed pension bill to prevent the IRS from imposing payroll tax withholding on ESPP and ISO spreads on exercise. The IRS has indicated that it might impose these taxes in 2005 or later.

The Senate Finance Committee approved a Republican proposal to delete section 133 of the Internal Revenue Code.

The Senate Finance Committee has passed its own version of the "Pension Reform Bill." The bipartisan effort now will have to be melded with a pension reform bill passed by the Senate Health, Education, Labor, and Pensions Committee (HELP).