Category: Plan

ESOP Negatives

Of course, before incorporating an ESOP into a business succession or estate plan, you should consider what are seen by some to be the downside to ESOPs. Repurchase obligation — Remember that somewhere down the line there will come a more »

ESOP for Family Businesses

For purposes of this discussion, a family business is one owned and operated by a person, usually still married, who has children who may, or may not, be actively involved in the business. While it’s common for family businesses to more »

Inducements

These ESOP inducements can enhance both business succession and estate planning. You just have to know what to look for, and how to make it work. Rolling gains over tax-free — Internal Revenue Code Section 1042 enables qualified stockholders of more »