Authors: Gerald Mayer, Economics Division
Abstract: The federal tax code is often used to encourage particular kinds of behavior. Several provisions in the tax code are designed to encourage employee ownership of employer stock. Other provisions encourage employers to make contributions to employee retirement plans. The tax code also includes provisions that are designed to encourage investment in business. Employee Stock Ownership plans, or ESOPs, combine all of these objectives . This report provides an overview of ESOPs. The report summarizes the different kinds of ESOPs and their tax advantages. The report also describes some of the attempts to evaluate how well ESOPs have met the objectives defined by Congress? The report is not intended, however, as a guide to designing or administering an ESOP.
Pages: 25
Date: Updated May 2, 1994
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