Employee Stock Ownership Plan
Publications of Interest
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits Practice
In February of this year, the Supreme Court recognized the right of individual participants in defined contribution plans to sue for fiduciary breaches that impair the value of plan assets in a participant's in... more
Book | Book
David Ackerman
Contents
Foreword Chapter 1: Determining Fiduciary Status Chapter 2: Fiduciary Duties Chapter 3: Prohibited Transactions Chapter 4: ... more
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits
The IRS marked the Fourth of July this year by issuing a private letter ruling that is favorable to S corporation Employee Stock Ownership Plans (ESOPs). The IRS confirmed that an ESOP company can enter into a ... more
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits
An interesting case was recently decided by the federal court in the Northern District of Alabama: Pension and Employee Stock Ownership Plan Administrative Committee of Community Bancshares, Inc. v. Patters... more
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits
Employee Stock Ownership Plans (ESOPs) provide a tax-efficient structure for shareholders to sell some or all of their stock to a trust set up for the benefit of the company’s employees. Shareholders can defer ... more
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits
Plan participants have made claims in the past against plan fiduciaries when the value of the stock held by a plan drops, alleging that the plan fiduciary should not have acquired the stock or should have sold ... more
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits
IRS Emerging Issue: S Corporation Accrued Expenses to ESOP Participants a Potential Pitfall for the Less Than 100% S Corporation ESOP
The director for prefiling and techn... more
Presentation | Speech
Scott Adamson
Presentation | Speech
Daniel Hogans
Presentation | Speech
Erin Turley
Marketing Material | Brochure
ESOP and Employee Benefits
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits
On January 14, 2008, the U.S. District Court for the District of Minnesota, on a motion for summary judgment, ruled in General Mills v. United States , No. 06-3457 DSD/SRN (D. Minn. Jan. 14, 2008), that... more
Presentation | Speech
Erin Turley
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits
In April 2007, both the U.S. District Court for the District of Hawaii and the U.S. District Court for the District of New Jersey addressed issues relating to employer stock held in retirement plans other than ... more
Presentation | Speech
Erin Turley
Presentation | Speech
David Ackerman
Presentation | Speech
David Ackerman
Presentation | Speech
Erin Turley
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits
The Sixth Circuit Court of Appeals (Sixth Circuit) recently affirmed a lower court’s ruling that a state law breach of contract claim against a party that is not, at the time of the contract, an ERISA fiduciary nonetheless s... more
Presentation | Speech
Allison Wilkerson
Presentation | Speech
Erin Turley
Presentation | Speech
Michael Holzman
Presentation | Webcast
Michael Holzman,
Patrick Rehfield
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits
The economic realities of conducting business today are causing companies that sponsor employee stock ownership plans (ESOP Companies) to face the pressures of globalization, growth, diversification, competition, as well as ... more