Find Your Resource

Robert Richter, vice-president of SunGard and senior vice-president of the American Society of Pension Professionals & Actuaries, has told the BNA Pension Reporter (April 20) that the IRS is considering providing preapproved plan language for ESOPs.

The IRS has promised to issue sample amendments to allow companies to change their retirement plans to conform to the Economic Growth and Tax Relief Reconciliation Act of 2001. Companies could just incorporate the language or use it as a model.

The IRS's September 17 webinar will cover a number of topics, one of which is its new initiative to allow preapproved ESOP and cash-balance plans. Registration is required.

The IRS's announced intention to reconsider its position on not requiring withholding tax on disqualifying dispositions of stock under Employee Stock Purchase Plans (ESPPs) and Incentive Stock Option plans (ISOs) is getting considerable attention.

On July 29, the IRS and the Treasury Department released proposed regulations relating to options granted under an IRC Section 423 employee stock purchase plan (ESPP) and under IRC Sections 422 (ISOs) and 421 (taxation of stock transferred under IRC Sections 422 and 423).

The IRS issued a news release on August 9 stating that as part of “an expanded focus on ensuring high-income taxpayers pay what they owe,” it was warning “businesses and ta

Writing in the Intercept, reporter Rachel Cohen reviewed the year in employee ownership politics and legislation. She noted the long-time advocacy by Sen.

If Congress passed a flat tax, what would happen to ESOPs and other tax-favored employee ownership plans? At first blush, the answer might seem they would disappear. If there were no more tax deductions, there would be no more tax incentives. In fact, the situation is more complicated.

We're thrilled to announce our highly anticipated 1.5-day seminar Is an ESOP Right for You? in Dallas, TX, from February 5-6, 2024. This event will provide entrepreneurs, business owners, and HR professionals with comprehensive insights into ESOP transaction structures, plan design, financing, and more in response to the expanding ESOP landscape.

The NCEO kicked off 2023 with a bang! Two weeks ago, we held our first feasibility meeting of the year in Portland, Oregon.