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OnDemand Course

Employee Stock Ownership Plans (ESOPs) Tax Considerations

Gain a better understanding how to properly utilize employee ownership and avoid any unwanted tax or compliance consequences.

Employers have many forms of employee ownership incentives that can be utilized to retain employees and invest them in the profitability of their employer's business. A thorough knowledge of these forms, the applicable tax rules and 409A and ERISA compliance issues can allow an employer to properly utilize employee ownership in their business and avoid any unwanted tax or compliance consequences.

Runtime: 99 minutes
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Types of Employee Ownership Incentives

  • Share Purchase
    • Stock Purchase
    • Capital Interest
    • Profits Interest
    • Options
  • Restricted Stock/Interests
  • Stock/Interests Appreciation Rights
  • Phantom Stock/Interests
  • ESOPs (Qualified Employee Stock Ownership Plans)
  • ESPPs (Qualified Employee Stock Purchase Plans)

Phantom Ownership

  • Nature of Ownership
  • Business Consequences
  • Taxation

Actual Ownership

  • Nature of Ownership
  • Business Consequences
  • Taxation
    • Entity Type
    • Impact of Tax Reform

ERISA Issues

  • Application of ERISA
    • Qualified Plans
    • Top Hat Plans
  • ERISA Compliance Issues

409A Compliance Issues

  • Application of 409A
  • Options Under 409A
  • Business Considerations Regarding 409A Compliance
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More Program Information

Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

This course was last revised on February 22, 2019.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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More Program Information

Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Dannae L. Delano

Dannae L. Delano

The Wagner Law Group

  • Partner in the St. Louis office of The Wagner Law Group
  • Practice emphasizes all aspects of employee benefit compliance, planning, design and implementation and resolution of applicable tax issues regarding same
  • Conducts regular seminars and workshops on all aspects of employee benefit compliance, for retirement plans, health and welfare plans, and executive compensation planning
  • Wrote several publications related to employee benefit compliance issues
  • Can be contacted at 314-236-0065, [email protected] or www.wagnerlawgroup.com
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
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  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

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  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

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Product ID: 404988
Published 2019
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