LEADER 02726nam 2200517I 450 001 9910678113303321 005 20200729215440.0 010 $a1-119-44938-3 010 $a1-937350-54-1 035 $a(CKB)4100000000980174 035 $a(OCoLC)1012108906 035 \\$a(Safari)9781937350543 035 $a(CaSebORM)9781937350543 035 $a(EXLCZ)994100000000980174 100 $a20171117d2012 uy 0 101 0 $aeng 135 $aurunu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aESOPs $esavvy strategy for tax management, succession, and continuity /$fScott D. Miller 205 $a1st edition 210 1$aNew York, NY :$cAmerican Institute of Certified Public Accountants,$d[2012] 210 4$dİ2012 215 $a1 online resource (1 volume) $cillustrations 320 $aIncludes bibliographical references. 330 $aChanging 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. 606 $aEmployee stock options 606 $aEmployee stock options$xTaxation$zUnited States 606 $aEmployee ownership$xTaxation$xLaw and legislation$zUnited States 606 $aStock options$xAccounting 606 $aRetirement$xPlanning 606 $aBaby boom generation$xRetirement$zUnited States 615 0$aEmployee stock options. 615 0$aEmployee stock options$xTaxation 615 0$aEmployee ownership$xTaxation$xLaw and legislation 615 0$aStock options$xAccounting. 615 0$aRetirement$xPlanning. 615 0$aBaby boom generation$xRetirement 700 $aMiller$b Scott D.$f1949-$0962271 801 0$bUMI 801 1$bUMI 906 $aBOOK 912 $a9910678113303321 996 $aESOPs$93064766 997 $aUNINA