Employee ownership: common questions
New York State Industrial Cooperation Council, Center for Employee Ownership & Participation, 1990 - Business & Economics - 24 pages
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1042 non-recognition treatment 50 percent accounts assets bargaining unit employees based on compensation basis benefit capital gains capital gains tax cash Center for Employee common stock company stock contributions of stock coop members Corey Corporate Performance covered payroll Democracy dividend rights domestic securities earnings elect Section 1042 employee ownership plans Employee Stock Ownership employee-owned companies ERISA ESOP Association ESOP company ESOP loan ESOP participants ESOP SHARES ESOP stock EWOC firm's equity full voting rights Harvard Business Review highly compensated employees Including the union interest Internal Revenue Code least 70 percent lender leveraged ESOP loan proceeds membership share National Center non-highly compensated employees owners Ownership and Participation pass through voting patronage dividend pension plan Philadelphia Association privately-held companies purchase qualified employer securities repay the loan rollover purposes Rosen Section 1042 non-recognition stock acquired Stock Ownership Plans tax-deductible Trustee's vote valuation worker cooperative Workplace Workplace Democracy York State Industrial