Tag: social issues

ESOP Participant Distributions

Focusing now on ESOP distributions to existing participants, the law extends considerable flexibility.  When a participant leaves because of retirement, death or disability, benefits must commence in the year following the triggering event and continue in equal increments for up more »

ESOP Participant Information

Participant Discretionary Diversification In order to allow employees to “hedge their bet” and decrease their exposure to a drop in the value of their employer’s stock as they near retirement age, Congress amended the law to provide that a participant more »

S-ESOP And Valuation

Since S-ESOPs add a new dimension to their sponsor, it has been argued that the potential to either (or both) grow tax-free or pay tax-free distributions to its S-ESOP stockholder could result in a higher appraised value. This matter is more »