Tax Reform Proposals: Tax Treatment of Employee Stock Ownership Plans (ESOPs) : for the Use of the Committee on Ways and Means and the Committee on Finance
U.S. Government Printing Office, 1985 - Employee ownership - 38 pages
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acquire employer Administration proposal argue amount annual additions appropriate to provide capital accumulation cash closely held companies corporate tax December 31 deferred defined contribution plan DEFRA dividends paid dollar limit eligible employee ownership employee stock ownership employer contributions encourage employee stock ERISA ESOTs estate tax exclusion estate tax liability favoring fiduciary financing techniques inappropriate including an ESOP income tax interest investment in employer investment tax credit lender leveraged ESOP ment money purchase pension Opponents overall limits participants payments payroll-based tax credit permitted plan assets ployer present law profit-sharing purchase pension plan qualified plans qualified replacement property qualified securities qualifying employer securities reduced registration-type repeal respect to qualifying retirement income security securities acquisition loan separation from service stock bonus plan stock ownership plans suggest tax benefits tax credit ESOP tax expenditures tax incentives taxable taxpayers termination of employment tion TRASOPs trust unallocated stock voting rights worker-owned cooperative