search query: @author Scholes, M.S. / total: 2
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| Author: | Scholes, M.S. Wolfson, M.A. |
| Title: | Employee stock ownership plans and corporate restructuring: myths and realities |
| Journal: | Financial Management
1990 : SPRING, VOL. 19:1, p. 12-28 |
| Index terms: | EMPLOYEE STOCK OWNERSHIP TAXATION CORPORATE STRATEGY |
| Language: | eng |
| Abstract: | Analysis of employee stock ownership plans /ESOPs/ related to large firms, tax incentives, employee incentives and antitakeover tactics. Tax and nontax motivations for ESOPs adoption. ESOPs operational characteristics. Contribution limits. Risk-sharing considerations. Tax advantages. 50% interest exclusion. Deduction of dividend payments. Dividend pass-through versus debt-financed pension plans in debt securities. Importance of ESOPs in the US economy. Four Exhibits illustrate the study. |
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