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On February 15, the Small Business Administration issued SOP 50 10 5(K), which will take effect on April 1, 2019.

For the first time since the late 1970s, non-tax bills to promote employee ownership are moving in Congress. Two bills, both of which focus on the Small Business Administration, have passed in a committee without dissent, and both have bipartisan support.

When a C corporation converts to S status, the S corporation is taxed on all realized gains that had been built in at the time of conversion unless a holding period has been met. This normally is 10 years, but was shortened to seven years for gains realized in tax years before 2009 and 2010.

The WORK Act seemed to be a major win for employee ownership advocates.

The new NCEO survey on employee stock purchase plans (ESPPs) shows that companies with fewer employees have both more generous plan features and higher participation rates. The differences are dramatic.

Jefferson Decker, a lecturer in history and the Hertog Postdoctoral Fellow at Columbia University, has become the first Smiley Fellow in economic history.

Growing pressure from investors, threats of Congressional action, the push by the International Accounting Standards Board to require options expensing, constant media exposure, the decision by Standard & Poor's to report earnings as if options were expensed, and the increasing practice of th

The Social Venture Network will be holding its annual conference in Tucson April 12-15 and will have, for the first time, a session on employee ownership. The organization is made up of businesspeople involved in socially responsible enterprises.

The NCEO’s 2019 Fall ESOP Forum has reached capacity; we cannot accept any more registrations. Our preconference session Essentials for a Sustainable ESOP is still open.

In an amicus curiae brief filed on November 12, the Solicitor General argues that the Supreme Court should review the presumption that investments in company stock by ESOPs an