Tag: esop

ESOP – The “Down-Side”

Special Limitations and Requirements–ESOPs are subject to special limitations and requirements that may appear to present unsolvable problems, but in actuality, rarely do. The Right to Demand Distribution of Company Stock—First, ERISA provides that ESOP participants have the right to more »

ESOP 1042 Pros vs. Cons

The principal 1042 Pro is the tax-free sale potential (see Appendices 1 and 2 below). The main Cons are (1) the sellers, their family and other 25% stockholders cannot share in the allocation of that 1042-purchased stock inside the ESOP more »