Publications of Interest > Employee Stock Ownership Plan > ESOP Compliance/Transaction Matters > Employee Benefits > Practices : Morgan, Lewis & Bockius

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

Employee Stock Ownership Plan Publications of Interest

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