News & Insights
ESOPs in C corps
Despite the unique tax advantage for ESOP-owned S Corporations, companies may prefer to be taxed as a C Corporation for federal income tax purposes. …
Sale to an ESOP compared to other exit strategies
Business owners interested in selling their company are usually aware of the traditionally familiar exit strategies: sell to a strategic buyer, or sel…
ESOPs in S corps
S Corporations are companies that have elected to pass corporate income and losses through to shareholders for federal income tax purposes. …
Properly Structuring and Maintaining an ESOP
Learn more about how to properly structure and maintain an ESOP in this whitepaper….
Defer Long Term Capital Gains Taxes: C-Corp vs. S-Corp [Part 5]
This post discuss how to potentially eliminate capital gains taxes on proceeds from the sale of a business and summary points on a C-Corp vs. S-Corp s…
Defer Long Term Capital Gains Taxes: QRP & Floating Rate Notes [Part 4]
This is the fourth article in a five part series that reviews the Section 1042 Capital Gains Tax Deferral alternative with respect to ESOP structures….
Defer Long Term Capital Gains Taxes: Using a Margin Loan [Part 3]
This post provides an example of how a selling shareholder can use Section 1042 to create liquidity by implementing a margin loan. …
Butcher Joseph Hayes Advises Freedom Pharmaceuticals on Sale to Arseus
In 2013, Freedom Pharmaceuticals expects to achieve turnover of approximately US$ 25 million with an EBITDA margin above the average for the Fagron Gr…
Estate Planning as Part of an ESOP Transaction
An often overlooked tax-planning tool is using a family limited partnership (“FLP”) with the tax-deferred sale of stock to an ESOP under Section 1…
A Refresher on the ESOP Diversification Requirements
A common question from ESOP sponsors that has been popping up recently is about the diversification requirements in their plan. …
ESOP Tax-Deferred Rollover
One factor that might affect your decision to sell is the ability for you to defer capital gains on the sale. …