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| Tekijä: | Flesher, D. |
| Otsikko: | Using ESOPs to solve succession problems |
| Lehti: | Journal of Accountancy
1994 : MAY, p. 45-49 |
| Asiasana: | ACCOUNTING INHERITANCE STOCK OWNERSHIP |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA