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| Tekijä: | Scholes, M.S. Wolfson, M.A. |
| Otsikko: | Employee stock ownership plans and corporate restructuring: myths and realities |
| Lehti: | Financial Management
1990 : SPRING, VOL. 19:1, p. 12-28 |
| Asiasana: | EMPLOYEE STOCK OWNERSHIP TAXATION CORPORATE STRATEGY |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA