The Certified Equity Professional Institute (CEPI) at Santa Clara University released GPS/ESPP, a publication designed for companies evaluating or currently offering ESPPs, including both 423 and non-423 plans.
We have completely revised our estimating techniques for ESOPs and plans that function like ESOPs (stock bonus plans and profit sharing plans primarily invested in company stock) to create a more accurate and conservative estimate of the number of plans, how many participants they have, and the v
The NCEO has now compiled new data on the prevalence of ESOPs, stock bonus plans, and related plans (plans that function in the same way as an ESOP but that technically do not file as an ESOP).
Broad-based employee ownership is still in its infancy in most European countries, but there is growing interest in the idea. Two new papers from a recent seminar led by Erik Poutsma of the Nijmegen School of Management in The Netherlands highlight the developments.
The SEC has approved new rules for the New York Stock Exchange and the NASDAQ for shareholder approval of equity plans. The rules are effective June 30, with very limited transition rules for some existing plans. For the NYSE, the new rules are Section 303A(8) of the Listed Company Manual.
The world's leading organization of worker cooperatives, CICOPA (the International Organisation of Industrial, Artisanal and Service Producers' Cooperatives) identified over 91,000 worker cooperatives around the world, according to its
Employers do not need to report the exercise of incentive stock options and sale of employee stock purchase plan shares to the IRS for 2007 transactions.
Section 1042 of the Internal Revenue Code allows sellers of closely held companies to defer taxation from any gain to the extent that they reinvest the proceeds of the sale in domestic stock and bonds.
