Morgan Lewis

Employee Stock Ownership Plan

Publications of Interest

72 Publications Found
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11/10/08 IRS Rules That Holding Period in Shares of Company Stock Being Sold to an ESOP Should Include Holding Period in Company’s Predecessor

LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits Practice

The IRS recently issued a private letter ruling that makes it easier to qualify for the deferral of taxes in connection with the sale of stock to an employee stock ownership plan (ESOP). In Private Letter Rulin... more

2008 Questions and Answers on the Duties of ESOP Fiduciaries (The National Center for Employee Ownership)

Outside Publications | Book
David Ackerman

Contents

Foreword Chapter 1: Determining Fiduciary Status Chapter 2: Fiduciary Duties Chapter 3: Prohibited Transactions Chapter 4: ... more

08/06/08 Alabama District Court Rejects Application of LaRue in ESOP Participant Suit

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

07/22/08 IRS Validates Price Protection Agreements for S Corporation ESOPs

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

Summer 2008 Alternative Approaches to ESOP Share Recycling, The Journal of Employee Ownership Law and Finance, Vol. 20, No. 3

Outside Publications | Article
Louis Joseph

06/02/08 An ESOP Fable with a Drafting Tip

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

06/02/08 Government Contractor ESOP Cost Accounting Rules Finalized

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

06/02/08 U.S. District Court Finds Trustee’s Sale of Stock from Plan to be Prudent

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

03/27/08 ESOP Update: Deduction Disallowance Under Section 267; Section 409(p) Letter Ruling; and King & Prince Seafood Decision

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

02/22/08 Acquisitions Using S-Corporation ESOPs, presented at the 10th Annual S-Corporation ESOP Seminar, Orlando, Florida

Presentation | Speech
Scott Adamson

02/21/08 Designing Executive Compensation for S Corps, presented at the 10th Annual S Corporation ESOP Seminar, Buena Vista, FL

Presentation | Speech
Daniel Hogans

02/21/08 Using an ESOP to Acquire Another Company, presented at the 10th Annual S-Corporation ESOP Seminar, Orlando, FL

Presentation | Speech
Erin Turley

02/06/08 ESOP Transaction Advisory Services Overview

Marketing Material | Brochure
ESOP and Employee Benefits

02/04/08 Federal Court Permits Dividend Deduction for Stock Redeemed from ESOP

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

12/06/07 Ownership Transition Alternatives for Private Companies, presented at the 2007 AEC Mergers & Acquisitions Summit, Boca Raton, FL

Presentation | Speech
Erin Turley

09/11/07 ESOPs and Government Contractors

Presentation | Webcast
Michael Holzman

07/23/07 The Courts Address Rights Relating to Employer Stock

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

05/15/07 Selling Your ESOP Company: Issues and Mechanics, presented to the 30th Annual ESOP Association Conference, Washington, D.C.

Presentation | Speech
Erin Turley

05/03/07 Employee Stock Ownership Plans, presented at the ASPAA 2007 Great Lakes Benefit Conference, Chicago

Presentation | Speech
David Ackerman

04/20/07 New Transaction Model for Going from Partial to 100% ESOP Ownership, presented at the 2007 Ohio Employee Ownership Conference, Akron, OH

Presentation | Speech
David Ackerman

03/21/07 ESOP Transactions Today: Comparison of S Corporations and C Corporations -- Choice of Entity in an ESOP Context and Related Tax Considerations, presented at the NCEO/Beyster Institute 2007 Employee Ownership Conference

Presentation | Speech
Erin Turley

03/13/07 Hutchison, et al. v. Fifth Third Bancorp. United States Court of Appeals for the Sixth Circuit

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

03/09/07 Current Fiduciary Issues, presented at the Southwest ESOP Association 2007 Spring Conference

Presentation | Speech
Allison Wilkerson

02/15/07 Fiduciary Issues in S Corporation Companies, presented at the 9th Annual ESOP Association's S Corp ESOP Conference

Presentation | Speech
Erin Turley

01/18/07 ESOPs in Government Contracting Firms: A Natural Fit, co-presenter at the Mid-Atlantic Chapter of the ESOP Association, Washington, D.C.

Presentation | Speech
Michael Holzman

01/10/07 Employee Stock Ownership Plan (ESOP): Is it a good idea?

Presentation | Webcast
Michael Holzman, Patrick Rehfield

12/28/06 ESOP Companies Expand Globally

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

2006 Best Practices (Appendix 22), Employee Stock Ownership Plans: ESOP Planning, Financing, Implementation, Law and Taxation (The Beyster Institute)

Outside Publications | Chapter
John Kober

2006 ESOP Glossary, Employee Stock Ownership Plans: ESOP Planning, Financing, Implementation, Law and Taxation (The Beyster Institute)

Outside Publications | Chapter
Michael Holzman

2006 ESOP Trustee and Fiduciary Issues (Chapter 10), Employee Stock Ownership Plans: ESOP Planning, Financing, Implementation, Law and Taxation (The Beyster Institute)

Outside Publications | Chapter
Erin Turley, Allison Wilkerson

2006 ESOPs for S Corporations (Chapter 20), Employee Stock Ownership Plans: ESOP Planning, Financing, Implementation, Law and Taxation (The Beyster Institute)

Outside Publications | Chapter
David Ackerman

2006 Legal, Tax, ERISA and Securities Issues (Chapter 13), Employee Stock Ownership Plans: ESOP Planning, Financing, Implementation, Law and Taxation (The Beyster Institute)

Outside Publications | Chapter
John Kober

2006 Valuation Report - Fiduciary Checklist - The Fiduciary's Review of the Valuation Report: What is Expected? A Checklist Format (Appendix 22), Employee Stock Ownership Plans: ESOP Planning, Financing, Implementation, Law and Taxation (The Beyster Institute)

Outside Publications | Chapter
David Ackerman

11/07/06 Morgan Lewis ESOP Team Expands Across the Country

LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits

Morgan Lewis is pleased to announce that it has expanded its ESOP Team in Chicago, San Francisco, and Washington, D.C., adding four new attorneys to the firm’s Employee Benefits and Executive Compensation and Business and Fi... more

11/01/06 General Fiduciary Responsibilities, presented at the ESOP Association's Las Vegas Conference and Trade Show

Presentation | Speech
Erin Turley

10/19/06 Lending Issues in ESOP Buyouts

Presentation | Webcast
Elizabeth Perdue, Scott Adamson, Terrence Dugan, Brian Hector

10/18/06 Newsflash - Pension Protection Act of 2006

LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits

On August 17, 2006, President George W. Bush signed the Pension Protection Act of 2006 (PPA) into law. In addition to strengthening traditional defined benefit pension plans through new funding and reporting re... more

05/15/06 Seventh Circuit Court of Appeals Rejects Department of Labor’s Position on Standard of Review for Trustee’s Decisions

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

In a very important decision for ESOP trustees and other ERISA fiduciaries in a case involving an allegation of an erroneous valuation of employer securities held by an ESOP, the Seventh Circuit Court of Appeals has held tha... more

05/01/06 What to Do with Excess Cash, presented at the 29th Annual ESOP Conference

Presentation | Speech
Erin Turley

04/11/06 Using ESOPs in Corporate Transactions

Presentation | Webcast
Scott Adamson, Brian Hector

March 2006 Morgan Lewis on ESOPs
March 2006

Newsletter | Morgan Lewis on ESOPs
ESOP Team and Employee Benefits Practice

In this Issue:

  • Malpractice Claims May Be Brought in State Court Against Firm That Allegedly Undervalued Stock Help in ESOP:<... more

03/01/06 Employee Owners to the Rescue: Legislative, Regulatory, and Case Law Update, presented at the 2006 Southwest Chapter of the ESOP Association Spring Conference

Presentation | Speech
Erin Turley

03/01/06 ESOPs 101, presented at the Southwest ESOP Association Spring 2006 Conference

Presentation | Speech
Allison Wilkerson

02/01/06 ESOP Logic: How to Cash Out Tax-Free and Still Keep Your Business — A Practical Guide for Business Owners and Their Advisors

White Paper | Morgan Lewis White Paper
David Ackerman, John Kober

This White Paper will briefly explain how ESOPs work and will illustrate how to use an ESOP to solve some problems faced by virtually all private companies and their owners. First, we’ll explain the legal mechanics invol... more

02/01/06 Executive Compensation Case Studies, presented at the 8th Annual ESOP Association's S Corp ESOP Conference

Presentation | Speech
Erin Turley

2006 ESOP Trustee and Fiduciary Issues (Chapter 10), Employee Stock Ownership Plans: ESOP Planning, Financing, Implementation, Law and Taxation (The Beyster Institute)

Outside Publications | Chapter
Allison Wilkerson

2006 The Evolving Debt Markets Drive Private Equity Firms to Exit Certain Portfolio Companies by Using an ESOP Financial Structure in Management Led Buyouts, Financier Worldwide Private Equity-Venture Capital Series

Outside Publications | Article
John Kober

November 2005 Morgan Lewis on ESOPs
November 2005

Newsletter | Morgan Lewis on ESOPs
ESOP Team and Employee Benefits Practice

In this Issue:

  • Best Plan Practices for Retirement Plans Holding Company Stock: more

11/07/05 Tax Reform Proposals and ESOPs

LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits

Earlier this year, President George Bush established an Advisory Panel on Tax Reform to identify the major problems in our federal income tax laws and to recommend options to make these laws simpler, fairer, and more co... more

11/01/05 Case Studies in Governance and Fiduciary Issues, presented at the ESOP Association's Las Vegas Conference and Trade Show

Presentation | Speech
Erin Turley

09/30/05 The Role of Internal and External Trustees and Fiduciaries: Who Will Guard Your Tent?, presented to The ESOP Association - Western States Chapter, Indian Wells, CA

Presentation | Speech
Scott Adamson

September 2005 Morgan Lewis on ESOPs
September 2005

Newsletter | Morgan Lewis on ESOPs
ESOP Team and Employee Benefits Practice

In this Issue:

  • IRS Issues Proposed Regulations Denying Deduction for Redemption of Stock ... more

09/20/05 S Corporation ESOPs

Presentation | Webcast
David Ackerman

Summer 2005 Morgan Lewis on ESOPs
Summer 2005

Newsletter | Morgan Lewis on ESOPs
ESOP Team and Employee Benefits Practice

In this Issue:

  • New ESOP Legislation Introduced: Legislation entitled the ESOP Promotion and Improvement... more

May 2005 Morgan Lewis on ESOPs
May 2005

Newsletter | Morgan Lewis on ESOPs
ESOP Team and Employee Benefits Practice

In this Issue:

  • Comments Presented at IRS Hearing on Rule 409(P) Regulations: At a public hearing held b... more

05/01/05 Lessons for Fiduciaries from Recent Case Law and Rulings, presented at the 28th Annual ESOP Conference

Presentation | Speech
Erin Turley

April 2005 Morgan Lewis on ESOPs
April 2005

Newsletter | Morgan Lewis on ESOPs
ESOP Team and Employee Benefits Practice

In this Issue:

  • Recent Class-Action Cases Survive Motions to Dismiss, Address Standing Issues: On March ... more

February 2005 Morgan Lewis on ESOPs
February 2005

Newsletter | Morgan Lewis on ESOPs
ESOP Team and Employee Benefits Practice

In this Issue:

  • Recent DOL Field Guidance and WorldCom Case Provide Comfort to Directed Trustees: more

01/25/05 Morgan Lewis on ESOPs
January 25, 2005

Newsletter | Morgan Lewis on ESOPs
David Ackerman, Elizabeth Perdue

In this Issue:

IRS Issues Temporary Regulations Regarding S Corporation ESOP Anti-Abuse Rules: On December 16,... more

12/03/04 IRS Issues Guidance on Deductibility of Redemption Payments to ESOPs

LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits

The Office of Chief Counsel of the IRS recently issued guidance to its attorneys regarding deductions claimed by corporate taxpayers under Section 404(k) of the Internal Revenue Code (the "Code") in connection with rede... more

November 2004 Morgan Lewis on ESOPs: Special Edition
November 2004

Newsletter | Morgan Lewis on ESOPs
Employee Benefits

In this Issue:

  • Morgan Lewis Welcomes New ESOP Team
  • more

11/01/04 Tax Aspects of Mergers and Acquisitions, presented at the ESOP Association's Las Vegas Conference and Trade Show

Presentation | Speech
Erin Turley

September 2004 Big Court Victory for ESOP Company and Trustee, ESOP Report

Outside Publications | Article
Theodore Becker, David Ackerman

05/03/04 Fiduciary Law Update, presented at the 27th Annual ESOP Conference

Presentation | Speech
Erin Turley

2004 ESOP Loans and Loan Documentation (Chapter 4), Commercial Loan Documentation Guide (Matthew-Bender)

Outside Publications | Chapter
John Kober

10/03/03 Opening the Board Room Doors to Employee Owners, The ESOP Association, Washington, D.C.

Presentation | Speech
Scott Adamson

10/02/03 The ESOP Revival in 2003, presented at the CFO Breakfast Roundtable, Los Angeles

Presentation | Speech
Scott Adamson

09/01/03 Traditional and Alternative Methods to Refinance an ESOP Loan, The ESOP Association, Las Vegas

Presentation | Speech
Scott Adamson

June 2002 ENRON: Impact on ESOPs and Being a Fiduciary of an ESOP, Tax Management Compensation Planning Journal

Outside Publications | Article
John Kober

February 2002 New S Corporation ESOP Law, Tax Management Compensation Planning Journal

Outside Publications | Article
John Kober

February 2002 KSOPs and the Effect of EGTRRA, The ESOP Report

Outside Publications | Article
Brian Hector

November 2001 The Anti-Abuse S Corporation ESOP Law, The Tax Magazine

Outside Publications | Article
John Kober

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