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| Author: | Flesher, D. |
| Title: | Using ESOPs to solve succession problems |
| Journal: | Journal of Accountancy
1994 : MAY, p. 45-49 |
| Index terms: | ACCOUNTING INHERITANCE STOCK OWNERSHIP |
| Language: | eng |
| Abstract: | Employee stock ownership plans benefit the seller, the buyer and the lender. There is no best to transfer a closely held business, particularly when no traditional buyers - family members or other owners - are available. Since each owner's individual circumstances typically are unique, the first step is for CPAs to determine the owner's objectives. |
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