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Retirement Plan › S-Corporation

Bricker Graydon LLP

“S” Corp? Law Change May Make an ESOP More Appealing

Bricker Graydon LLP on

The SECURE 2.0 Act of 2022 (“SECURE 2.0”) made numerous changes to the complex web that makes up U.S. retirement plan laws. Of interest to S corporations that may be considering an employee stock ownership plan (“ESOP”) is...more

Rivkin Radler LLP

The Family Business – Compensating Family-Employees

Rivkin Radler LLP on

Hope you had a good Thanksgiving Holiday. Some of us probably feel we ate or drank either too much or not enough, watched too much or not enough football, or spent too much time discussing politics and the state of the...more

Bricker Graydon LLP

Is Your ESOP Ready for the Spotlight?

Bricker Graydon LLP on

Last week, the IRS announced it was increasing enforcement strategies aimed at Employee Stock Ownership Plans “ESOPs”. The IRS stated this new focus on ESOPs is part of the effort to ensure tax laws are applied fairly and...more

Levenfeld Pearlstein, LLC

Study Results Reinforce the Benefits of ESOPs

Levenfeld Pearlstein, LLC on

Working with Employee-Owned S Corporations of America (ESCA), the National Center for Employee Ownership (NCEO) recently took a closer look at the impact the pandemic had on ESOPs. ...more

Williams Mullen

ESOP Essentials: Can My Company Offer An ESOP? Selected Tax Guidance on Choice of Entity, Business Structure and ESOPs

Williams Mullen on

An employee stock ownership plan (ESOP) is a type of tax-qualified retirement plan. ESOPs are designed to invest primarily in qualifying employer securities, as defined in applicable tax rules....more

Gerald Nowotny - Law Office of Gerald R....

The Accidental Entrepreneur – Part IV – Creating the Family Pension Plan

Gerald Nowotny - Law Office of Gerald R.... on

I have been pontificating ad nauseam some readers might say, on the benefits of structuring a family business and investment holdings in my recommended version of the ideal corporate set up. My recommended structure is the...more

White and Williams LLP

You Have Questions…SBA Releases PPP Loan Forgiveness FAQs

White and Williams LLP on

The U.S. Small Business Administration (SBA), in consultation with the U.S. Department of the Treasury (Treasury), recently released a series of Frequently Asked Questions (the Forgiveness FAQs) focusing on forgiveness of...more

McDermott Will & Emery

A Matter of Trusts: Tenth Circuit to Decide Important ESOP Case

McDermott Will & Emery on

The ESOP industry is paying close attention to a Tenth Circuit appeal that will address the deferral of corporate deductions for certain accrued expenses payable to ESOP-participating employees. This appeal, which pertains to...more

Bilzin Sumberg

Commission Payments to IC-DISC Recharacterized as Non-Deductible Dividends

Bilzin Sumberg on

In Summa Holdings, Inc. v. Commissioner, T.C. Memo 2015-119, the Tax Court recharacterized an exporter’s deductible commission payments made to an IC-DISC as non-deductible dividend payments to the exporter’s shareholders...more

Baker Donelson

ESOPs: The Tax Law Provides a Buyer for Your Business

Baker Donelson on

As baby boomer business owners begin to retire, many will want to monetize the value they have created in their businesses. An employee stock ownership plan (ESOP) is one alternative. The ESOP alternative, authorized by the...more

Gerald Nowotny - Law Office of Gerald R....

State of the Union - Part 2: Retirement with a Capital R

Gerald Nowotny - Law Office of Gerald R.... on

Overview - Since my last article, I have received some hate mail. Well, not quite literally unless I count the note from Mrs. Nowotny asking me why I forgot half of the items on the grocery list. A number of readers...more

Burns & Levinson LLP

United States v. Windsor: Tax Issues

Burns & Levinson LLP on

Although the decision of the United States Supreme Court in United States v. Windsor invalidating much of the Defense of Marriage Act (DOMA) affects at most approximately 20% of the population of the United States, it has...more

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