Employee stock ownership plans and general stock ownership trusts: hearings before the Committee on Finance, United States Senate, Ninety-fifth Congress, second session, on S. 3241 ... S. 3223 ... H.R. 13882 ... July 19 and 20, 1978
U.S. Govt. Print. Off., 1978 - Business & Economics - 542 pages
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additional allocated amount assets bank beneﬁciaries bill capital cash Chairman Committee common stock company stock company’s compensation Congress corporate DCAA debt deduction deﬁned deﬁnition distribution dividends earnings earnings per share economic employee ownership employee stock ownership employer contributions employer securities equity ERISA ESOP Council ESOP financing ESOP loan ESOP trust ESOP’s Federal ﬁnancial ﬁnancing ﬁnd ﬁrms ﬁrst funds GSOP Hewitt Associates Imaginetics incentive income tax increase inﬂation interest Internal Revenue Code Internal Revenue Service investment tax credit issued Kelso legislation leveraged ESOP Lowe’s ment Metro Metropolitan Contract Services NASA National Dividend owners participants payments pension plan percent ployee problem productivity proﬁt profit sharing plan proﬁt-sharing plan proﬁtability proposed put option receive reﬂect requirements retirement Rotan Section Senator GRAVEL shareholders signiﬁcant speciﬁcally statement stock bonus plan stock ownership plan Tax Reduction Act taxable tion transaction TRASOP workers