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Benefits of an employee stock ownership plan in succession planning: an ESOP can be used to finance an owner's exit from a business and has the added advantage of tax deferral on the gain from the sale of the business

Burke, Megan M.

Journal of Accountancy, 2015, Vol.220(4), p.64(5) [Periódico revisado por pares]

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  • Título:
    Benefits of an employee stock ownership plan in succession planning: an ESOP can be used to finance an owner's exit from a business and has the added advantage of tax deferral on the gain from the sale of the business
  • Autor: Burke, Megan M.
  • Assuntos: Deferred Tax (Accounting) – Laws, Regulations and Rules ; Tax Planning – Methods ; Succession Planning (Business) – Methods ; Employee Stock Ownership Plans – Taxation
  • É parte de: Journal of Accountancy, 2015, Vol.220(4), p.64(5)
  • Descrição: Employee stock ownership plans (ESOP) provide numerous benefits for small business owners and their employees, many of which are realized while the owner is still actively engaged in the business. In addition, proper planning for the owner's exit from the business can result in sizable tax savings. Many owners take advantage of the opportunities under Sec. 1042, which permits nonrecognition (or, more accurately, deferral) of gain on the sale of stock to an ESOP (or a worker-owned cooperative) if the seller purchases qualifying replacement property. At their most basic level, ESOPs are employee benefit plans that allow employees to take an ownership interest in the company. From a management perspective, this is a useful tool for aligning the employees' interests with the owner's. An ESOP An ESOP provides substantial benefits while the owner continues to take an active role in the business. Many of the plan's negative aspects can be mitigated or avoided with a strategic business succession plan.
  • Idioma: Inglês

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