Using leveraged loans to finance stock puts to employee stock ownership plans

Article Abstract:

Employee stock ownership plan participants who are terminating participation may receive distributions of leveraged loans with the benefit to their employers of not pledging tangible asset collateral. This technique must be used carefully and may be subject to IRS challenge. What constitutes adequate security for a promissory note is not clear after a review of the available authority.

Pension, health, and welfare funds, Pension Funds, Stock Ownership Plans, Finance, Leverage (Finance), Leverage, Employee stock ownership plans

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Associations for tax professionals on the Web

Article Abstract:

Tax professionals may gain information and connections by utilizing World Wide Web sites developed by tax-related professional organizations. Some organizations allow access to their publications. Some give membership information and others are restricted to persons with specified qualifications. Reference to a list of 19 sites with their Internet addresses may be useful.

Tax consultants, Surveys, Associations, Web sites (World Wide Web), Web sites

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Retirement planning on the Web

Article Abstract:

World Wide Web sites are available to tax and estate planning practitioners which provide information and product links regarding retirement planning. Technical tax-related information and generalized investment information are available on various sites. Reference to specific site names and addresses may be useful.

Estate Planning, Research, Retirement planning, World Wide Web

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