What you should know about leveraged ESOPs
Employee stock ownership plans are unique buyers of company stock. When an ESOP borrows money to acquire shares of stock, it is usually referred to as…
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. …
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. …
Butcher Joseph Hayes Advises on Sale to ESOP
Butcher Joseph Hayes served as exclusive financial advisor to Kelly, Anderson and Associates on its most recent sale to their ESOP. …