1.

Record Nr.

UNINA9910270934303321

Autore

Miller Scott D. <1949->

Titolo

ESOPs : savvy strategy for tax management, succession, and continuity / / Scott D. Miller

Pubbl/distr/stampa

New York, NY : , : American Institute of Certified Public Accountants, , [2012]

©2012

ISBN

1-119-44938-3

1-937350-54-1

Edizione

[1st edition]

Descrizione fisica

1 online resource (1 volume) : illustrations

Soggetti

Employee stock options

Employee stock options - Taxation - United States

Employee ownership - Taxation - Law and legislation - United States

Stock options - Accounting

Retirement - Planning

Baby boom generation - Retirement - United States

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di bibliografia

Includes bibliographical references.

Sommario/riassunto

Changing demographics, impending changes in taxation, and challenging economic conditions have made ESOPs a creative strategy to ensure organization survival and success. This publication defines issues that must be fully considered before installing an ESOP, and highlights the common attributes of successful installations. Use this book to chart a course through succession issues and transition ownership issues with a minimum impact to financial results.  The book offers you practical strategies to deal with current economic realities and taxation challenges, including the following: Increasing tax rates in the near future will make ESOPs a tax efficient option for business owners. In recessionary times ESOPs control the succession process versus letting probate and inheritance taxes jeopardize the



survival of their organization. Financing for almost any business transaction is difficult; ESOPs are very seller finance friendly. ESOPs represent an effective exit vehicle for Baby Boomer owners.